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Emmaline S. Jurgena

Associate

Emmaline S. Jurgena

Associate

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.

 

Representative Experience

  • 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.

Community Involvement

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

Presentations and Publications

  • 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)
August 14, 2025 Video

Ten Minute Interview: Program-Related Investments

Brian Lucareli, director of Foley Private Client Services (PCS) and co-chair of the Family Offices group, sits down with Jason Kohout, partner and fellow co-chair, for a 10-minute interview to discuss the One Big Beautiful Bill Act (OBBBA). During this session, Jason focused on the estate gift tax exemptions and other planning opportunities.
July 16, 2025 Foley Viewpoints

Changes to the College and University Endowment Tax

The One Big Beautiful Bill Act (OBBBA) modifies the excise tax on net investment income of private colleges and universities under...
July 10, 2025 Foley Viewpoints

Trump Administration Passes the One Big Beautiful Bill Act

On July 4, 2025, President Trump signed H.R. 1—referred to as the One Big Beautiful Bill Act (OBBBA). The OBBBA extends and makes...
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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

Navigating Health Care Philanthropy: Funds, Names, and Restrictions

The ever evolving trend of benefactor recognition continues to grow as more health systems and hospitals increasingly rely on philanthropic dollars to grow and to fund specific growth initiatives.