McDermott Will & Schulte, a global law firm

Toni Ann Kruse has a broad-based estate and wealth transfer planning practice in New York. She advises ultra-high net worth individuals and families on estate, gift and generation-skipping transfer tax issues, trust and estate administration, state fiduciary income tax planning, and charitable gifting, as well as contested trust and estate matters. She has significant experience working with multinational clients on structuring efficient ways to benefit US persons as well as inbound and outbound planning opportunities. Toni Ann regularly works with family companies, advising on governance and succession issues between generations; drafts and administers complex estate plans; implements leveraged lifetime wealth transfer techniques; and counsels fiduciaries in complex trust and estate administration matters, often involving various asset classes across several jurisdictions.

Toni Ann has published articles in publications such as Trusts & Estates Magazine, Bloomberg Tax, Law360, and the New York Law Journal. She regularly speaks at estate planning conferences on various topics and has been quoted in the Wall Street Journal, Forbes, and Reuters as an industry expert.

Michael Silva focuses his practice on international tax law, with an emphasis on US investment structures, cross-border transactions, tax treaty planning and US activities of foreign banks. He has significant experience forming investment funds and advising family offices. Michael currently serves as head of the Miami Tax practice and co-head of the Latin America practice.

Michael also advises Brazilian and Asian investors on investments in US real estate projects, and assists multinational corporations on establishing a business presence in the United States.

Maintaining an active private client practice, Michael regularly advises families on trusts and private trusts companies and other techniques to transfer wealth and business assets. Michael advises foreign clients on the US income, estate and gift tax consequences of alternative inbound investment structures while utilizing income, estate and gift tax treaties to minimize tax and regulatory burdens. He coordinates the formation of foreign trusts, corporations and advises clients the US reporting requirements imposed on foreign trusts with US beneficiaries. Michael also assists international banks and trustees on dealing with US clients.

Michael represents financial institutions, insurers, broker-dealers, custodians, funds, fund advisers and managers, trust companies and other financial intermediaries in connection with the requisite protocols and procedures to validate compliance with FATCA requirements.

Michael is board-certified by the Florida Bar in Tax Law and in International Law, and is a Certified Public Accountant. Michael previously served as adjunct professor of Law in the University of Miami Law School Graduate Tax Program.

Melissa (Moszkowski) Price focuses her practice on domestic and international tax and estate planning matters. She advises clients on estate, gift, generation-skipping transfer and income tax issues, trust and estate administration, wealth transfer techniques and charitable planning.

Melissa has significant experience with international tax and estate planning. She advises trustees of foreign trusts with US beneficiaries, individuals moving to and from the US, and families with members residing in multiple jurisdictions. She regularly advises on US information reporting issues.

Prior to working at McDermott, Melissa worked in the corporate tax department at another large firm in New York.

M. Read Moore provides legal counsel on all aspects of estate planning, estate and trust administration, tax controversy, and privately owned business governance and succession planning. He has considerable experience in the international aspects of the private client practice, including inbound investment and wealth transfers to the United States, the US tax and legal aspects of non-US private company and wealth management structures, and US tax compliance for clients with global investments and assets.

From his base in the San Francisco Bay area, Read works with clients across the United States and around the world on innovative planning and tax and non-tax controversies for private companies, domestic and foreign trusts, and wealthy family groups. Read speaks frequently at national and international conferences and is a recognized authority on domestic and international estate planning and tax issues.