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)
06 July 2023 Video

Ten Minute Interview: Ways to Plan for the Next Generation’s Involvement in Family Foundations

Brian Lucareli, director of Foley Private Client Services (PCS) and co-chair of the Family Offices group, sits down with Emmaline Jurgena, associate and member of the firm’s Estate Planning group, for a 10-minute interview to discuss how to plan for the next generation’s involvement in family foundations. During this interview, Emmeline emphasized how family foundations should think carefully about their succession planning long before it needs to be implemented.
09 September 2022 Deals and Wins

Foley Advises The Varsity Collective Charitable Fund, Inc. in Launch of NIL Platform to Connect University of Wisconsin-Madison Student-Athletes

Foley & Lardner LLP advised The Varsity Collective Charitable Fund, Inc. and VC Connect, LLC in launching its new platform, www.varsitycollective.com, which will aid the University of Wisconsin-Madison student-athletes in monetizing their name, image, and likeness (NIL).
13 June 2022 Video

Private Foundation Succession Planning Series: Part 1 & Part 2

During this two-part presentation, Jason Kohout co-chair of Foley's Family Office practice, and Emmaline Jurgena, from our Estates & Trusts team, will discuss private foundation succession planning including donor intent and strategies.
23 September 2021 Newsletters

Democrats Introduce Tax Proposals

The House of Representatives Ways and Means Committee Chairman introduced new tax proposals that would raise more than $2 trillion in tax revenue as part of the Democrats’ effort to roll back the Trump administration tax cuts.
24 March 2021 Article

Fairbairn v. Fidelity Investments Charitable Gift Fund: Managing Contributions of IPO Stock Goes Awry, but Donors have Little Recourse

Donors make contributions to donor-advised funds (“DAFs”) for a variety of reasons. One is that DAF rules permit the donor to make the contribution in the current year, while retaining the ability to give the money to charities in future years.
16 March 2021 Article

Event Tickets May Constitute Self-Dealing

With the pandemic ending and the return of in-person events, organizations should review the rules involving event tickets related to foundation contributions.