Retirement benefits (such as pension, profit-sharing, 401(k) or IRA benefits) make up a substantial portion of many people’s assets. Congress recently passed, and the President signed on December 20, 2019, the Setting Every Community Up for Retirement Act (the SECURE Act) as part of the Further Consolidated Appropriations Act, 2020. The SECURE Act made various…
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
SECURE Act Changes Key Retirement Plan and IRA Rules Alerts
December 30, 2019Client AlertsDiscounting Under Attack By IRS
August 31, 2016Client Alerts, FEATURED PUBLICATIONOn August 2, 2016, the IRS issued proposed regulations for Section 2704 of the Internal Revenue Code, which would substantially impact the ability of taxpayers to discount the value of certain assets in order to reduce gift and estate taxes. The regulations specifically target the use of Family Limited Partnerships (FLPs) and Family Limited Liability…
Qualified Charitable Distributions from IRAs Extended for 2014
December 19, 2014Client AlertsThe Tax Increase Prevention Act of 2014 extended the ability of certain IRA owners to make qualified charitable distributions (QCDs) for 2014. A QCD is a distribution to a public charity (other than a donor advised fund) from an IRA. Only IRA owners over age 70½ can make QCDs. The limit on QCDs for 2014…