As the global economy continues to feel the disruptive effects of the COVID-19 crisis, now may be an appropriate time to consider potential estate planning opportunities: Low Interest Rates: The IRS prescribes minimum interest rates that taxpayers must charge on most loans (including installment sales) to avoid gift tax consequences. These IRS rates are now…
JODI F. KRIEGER
PARTNER
Jodi F. Krieger began her career developing the knowledge and skill to assist others with estate planning and administration. Eventually, that lead to helping clients with their personal charitable goals. Jodi advises clients in all phases of forming, managing and terminating charitable organizations, including public charities, private foundations and private operating foundations. She also provides advice to high-net-worth individuals related to their estate and related tax planning and administration needs.
Practices
About
Jodi advises clients, individually and on behalf of the organizations they represent, in connection with making contributions and grants, nationally and internationally, including preparing grant agreements for contributions to domestic and foreign entities. She works with clients on multiyear grants, endowments and long-term capital projects.
Another important focus of Jodi’s practice is estate planning, including resident and non-resident aliens, concerning income, gift, estate and generation-skipping transfer tax matters and estate planning. She prepares wills, trust agreements, including insurance trusts, qualified personal residence trusts, qualified terminable interest property trusts, qualified domestic trusts, intentionally defective grantor trusts, and credit shelter trusts, and other planning-related documents. She represents clients in all phases of complex estate and trust administration and advises them with respect to estate litigation issues.
Jodi also advises clients in marital planning, including the preparation and negotiation of prenuptial and postnuptial agreements.
Education
New York University School of Law (LL.M. in Taxation, 2000)
Brooklyn Law School (J.D., 1988)
State University of New York at Binghamton (B.A., 1985)
Bar Admissions
1988, New York, U.S. District Court for the Eastern District
1988, New Jersey, U.S. District Court, District of New Jersey
Publications
Estate Planning with a Private Foundation
Foundation Source, October, 2015
Concerns and Objectives Are Client Specific: The Estate Plan Should Be as Well
Strategies for Trusts and Estates in New York, 2013 Edition: Leading Lawyers on Analyzing Recent Developments and Navigating the Estate Planning Process in New York [S.l.]: West Group (Law), 2013. 59-68. Print
Insights
Current Estate and Gift Tax Planning Opportunities
July 8, 2020Client AlertsSECURE, CARES and Retirement Account Distributions in 2020
June 26, 2020Client AlertsBoth the SECURE Act enacted in December 2019 and the CARES Act enacted in March 2020 changed the rules governing distributions from retirement plans and IRAs. Under the SECURE Act, retirement plan participants and IRA owners no longer have to begin taking distributions until April 1 of the calendar year after they reach age 72…
Helping Clients Navigate COVID-19 (Updating)
June 10, 2020Client Alerts, FEATURED PUBLICATIONKleinberg Kaplan is working closely with our clients to provide counsel and guidance during these unprecedented times. A selection of our recent thought leadership pieces related to the implications of COVID-19 includes: Corporate Considerations The PPP Just Got Better (June 10, 2020): Chris Davis, Dov Kleiner, Uri Rosenwasser and Benjamin Goldman discuss the key highlights of the…