一位身着灰色质感西装外套、留着一头乌黑长发的女士站在一间现代、明亮的公司律师事务所内,表情中性地看着镜头。

Emmaline S. Jurgena

协理

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.

 

代表经验

  • 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.

社区参与

  • Co-Chair, Milwaukee Association for Women Lawyers
  • Board Member, Friends of the Milwaukee Public Library
  • 志愿者,为英雄立遗嘱
  • Member, Herbert J. Mueller Society
  • Participant in the 2021-2022 Young Professional Adviser Council (YPA) with the Greater Milwaukee Foundation

演讲和出版物

  • 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)
2025 年 8 月 14 日 视频

十分钟访谈:与计划有关的投资

富理达私人客户服务(PCS)总监兼家族办公室小组联席主席布莱恩-卢卡雷利(Brian Lucareli)与合伙人兼联席主席杰森-科胡特(Jason Kohout)进行了10分钟的访谈,讨论《美丽大法案》(OBBBA)。在这一环节中,Jason 重点讨论了遗产赠与免税额和其他规划机会。
July 16, 2025 Foley Viewpoints

高校捐赠税的变化

一个美丽大法案法案》(OBBBA)修改了对私立院校净投资收入征收消费税的规定。
2025 年 7 月 10 日 福里观点

特朗普政府通过《美丽大法案》法案

2025年7月4日,特朗普总统签署了H.R.1--即《美丽大法案》(OBBBA)。OBBBA延长并使...
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

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.