Toni Ann Kruse is a partner in the law firm of McDermott Will & Emery LLP and is based in the firm’s New York office. As a member of McDermott’s highly regarded private clients practice group, Toni Ann focuses her practice on all aspects of estate and wealth transfer planning. She advises clients on estate, gift and generation-skipping transfer tax issues, trust and estate administration, and charitable planning, as well as contested trust and estate matters. Her experience includes significant work with family companies, drafting and administering complex estate plans for domestic and multinational high net worth individuals and families, implementing leveraged wealth transfer techniques and counselling fiduciaries in estate administration. Toni Ann received both her BA and JD from Boston College. While in law school she was the note editor for the Boston College Journal of Law and Social Justice.
At a macro level, the dominant trend affecting the private wealth arena in the last 12 months continues to be the impact of various supranational initiatives seeking greater transparency with respect to anti-money laundering regimes and tax information exchange. I propose to focus in this year’s introduction on the central importance of the concept of ‘beneficial ownership’ and the theme of convergence in the increasingly interconnected arenas of anti-money laundering policy and tax information exchange.