Eine Frau mit langen dunklen Haaren und einem strukturierten grauen Blazer steht in einer modernen, hellen Anwaltskanzlei und schaut mit neutralem Blick in die Kamera.

Emmaline S. Jurgena

Assoziiert

Emmaline Jurgena is an associate with Foley & Lardner LLP and a member of the firm’s Estate Planning Practice.  She works with high net worth individuals and families in estate and tax planning.  She also has extensive experience in tax-exempt and charitable issues.

Emmaline’s experience includes: assisting with initial formation, ongoing administration, tax counseling and tax return preparation, assistance with IRS audits, and litigation for a wide variety of tax-exempt organizations including colleges and universities, hospital systems, religious organizations, museums, private foundations, social welfare organizations, and other tax-exempt and nonprofit organizations; developing comprehensive estate plans to make use of available estate, gift, and generation-skipping transfer (GST) tax exemptions; implementing tax planning for estates, trusts, and beneficiaries, including creation and administration of private foundations, charitable remainder trusts, and tax-advantaged charitable giving; and conducting probate and estate administration and assisting in the resolution of trust administration issues in probate court.

 

Repräsentative Erfahrung

  • Helped to create and provide ongoing counseling for several name, image, and likeness (NIL) collectives at large colleges.
  • Assisted with transfer and tax planning for $24 million dollar bequest to large charity involving an innovative tax structure with multiple partnerships and redemptions.
  • Completed a secondment for one of the nation’s largest tax-exempt social welfare organizations and advised on tax-exempt issues, administration of related foundation, and donor relations.

Engagement für die Gemeinschaft

  • Co-Chair, Milwaukee Association for Women Lawyers
  • Board Member, Friends of the Milwaukee Public Library
  • Freiwilliger, Testamente für Helden
  • Member, Herbert J. Mueller Society
  • Participant in the 2021-2022 Young Professional Adviser Council (YPA) with the Greater Milwaukee Foundation

Präsentationen und Veröffentlichungen

  • Co-Presenter, “Charitable Giving Approaches,” Milwaukee Estate Planning Forum (March 1, 2023)
  • Co-Presenter, “Protecting Donor Intent: Examples Ripped from the Headlines,” Planned Giving Council of Eastern Wisconsin Annual Conference (2022)
  • Co-Presenter, “Introduction to Terms and Concepts (Charitable Giving),” Planned Giving Council Series Workshop (2020 – 2022)
  • Co-Presenter, “Company Foundations and Philanthropy” Association of Corporate Counsel, Wisconsin Branch (February 23, 2021)
  • Co-Presenter, “Succession Planning for Family Foundations,” Wisconsin Philanthropy Network (September 2020)
14. August 2025 Video

Zehn Minuten Interview: Programmbezogene Investitionen

Brian Lucareli, Direktor von Foley Private Client Services (PCS) und Co-Vorsitzender der Gruppe Family Offices, setzt sich mit Jason Kohout, Partner und Co-Vorsitzender, für ein 10-minütiges Interview zusammen, um den One Big Beautiful Bill Act (OBBBA) zu diskutieren. In dieser Sitzung konzentrierte sich Jason auf die Steuerbefreiungen für Erbschaften und Schenkungen und andere Planungsmöglichkeiten.
July 16, 2025 Foley Viewpoints

Änderungen bei der Besteuerung von Stiftungsgeldern von Hochschulen und Universitäten

Der One Big Beautiful Bill Act (OBBBA) ändert die Verbrauchssteuer auf Nettoanlageerträge privater Hochschulen und Universitäten gemäß...
10. Juli 2025 Foley Standpunkte

Trump-Administration verabschiedet den One Big Beautiful Bill Act

Am 4. Juli 2025 unterzeichnete Präsident Trump das Gesetz H.R. 1, das als One Big Beautiful Bill Act (OBBBA) bezeichnet wird. Der OBBBA erweitert und...
A doctor and a lawyer in Chicago are shaking hands, with the focus on their handshake and the doctor wearing a white coat.
June 26, 2024 Health Care Law Today Podcast

Episode 31: Health Care Philanthropy: Navigating the Hurdles, Rules, and Restrictions

In this episode, Jason Kohout, chair of Foley’s Family Office’s Practice Group, and Tax, Benefits & Estate Planning associate Emmaline Jurgena, are joined by Kevin Melvin, legal counsel of Mayo Clinic’s Office of Gift Planning.
October 24, 2023 Events

Planned Giving Council Annual Conference 2023

Foley & Lardner LLP partner Jason Kohout and associate Emmaline Jurgena presented at the Planned Giving Council 2023 Annual Conference on how to work with complex, non-cash charitable gifts.
February 28, 2024 Events

Navigieren durch die Gesundheitsfürsorge-Philanthropie: Fonds, Namen und Einschränkungen

Der sich ständig weiterentwickelnde Trend zur Anerkennung von Wohltätern nimmt weiter zu, da immer mehr Gesundheitssysteme und Krankenhäuser zunehmend auf philanthropische Gelder angewiesen sind, um zu wachsen und bestimmte Wachstumsinitiativen zu finanzieren.