Una mujer de pelo largo y oscuro, vestida con una americana gris texturizada, está de pie en un moderno y luminoso despacho de abogados, mirando a la cámara con expresión neutra.

Emmaline S. Jurgena

Asociado

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.

 

Experiencia representativa

  • 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.

Participación comunitaria

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

Presentaciones y publicaciones

  • 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 de agosto de 2025 Vídeo

Entrevista de diez minutos: Inversiones relacionadas con los programas

Brian Lucareli, director de Foley Private Client Services (PCS) y copresidente del grupo Family Offices, se sienta con Jason Kohout, socio y copresidente del grupo, en una entrevista de 10 minutos para hablar de la ley One Big Beautiful Bill Act (OBBBA). Durante esta sesión, Jason se centró en las exenciones del impuesto sobre sucesiones y donaciones y otras oportunidades de planificación.
July 16, 2025 Foley Viewpoints

Cambios en el impuesto de dotación de colegios y universidades

La ley One Big Beautiful Bill Act (OBBBA) modifica el impuesto especial sobre los rendimientos netos de las inversiones de...
10 de julio de 2025 Puntos de vista de Foley

La Administración Trump aprueba la ley One Big Beautiful Bill

El 4 de julio de 2025, el presidente Trump firmó la ley H.R. 1, conocida como One Big Beautiful Bill Act (OBBBA). La OBBBA amplía y hace...
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

Navegando por la filantropía en el ámbito de la salud: fondos, nombres y restricciones

La tendencia en constante evolución del reconocimiento a los benefactores sigue creciendo a medida que más sistemas sanitarios y hospitales dependen cada vez más de los fondos filantrópicos para crecer y financiar iniciativas de crecimiento específicas.