Kira Polner develops and implements tax-efficient strategies that help high net worth individuals, business owners and their families plan their estates to preserve wealth for future generations. With strong finance and litigation experience, she also represents clients in IRS audits and legal disputes.
Kira approaches complex estate planning and administration from both business and legal perspectives. She draws on more than 10 years of experience in the finance sector, often collaborates with clients’ financial and tax advisors, and routinely identifies ways to minimize gift and estate taxes through wealth planning and preservation.
When working with business owners, Kira focuses on their business interests and financial investments to help them achieve their goals. Clients rely on her tax-efficient strategies when selling and gifting business interests, and her ability to negotiate and draft purchase and sale agreements, trust agreements, Wills, and other documents necessary to achieve clients’ goals.
In helping clients administer estates, Kira provides post-mortem tax planning, prepares estate tax returns and represents them in Surrogate’s courts and in estate tax audits before the IRS and individual states. When necessary, Kira also seeks efficient resolutions to disputes through litigation.
Early in her legal career, Kira practiced commercial litigation before transitioning to trusts and estates law. Prior to joining Davis+Gilbert, Kira was an attorney at Herbert E. Nass & Associates.
Successfully represented Estate beneficiaries in New York State Surrogate’s Court litigation to assert their rights that would have otherwise left them without inheritances, despite being the decedent’s heirs at law.
Represented an Estate Executor during an estate tax audit, which included challenges to valuations of privately held companies and non-marketable securities, and achieved a favorable result.
Implemented and administered a rolling Grantor Retained Annuity Trust (GRAT) strategy for a high net worth individual, which transferred appreciating securities to the next generation with virtually no gift or estate tax consequences.
Regularly engage in sophisticated Estate Administration, including post-mortem tax planning, drafting renunciations and disclaimers, and preparing Estate Tax Returns, to minimize estate taxes and maximize distribution to Estate beneficiaries.
Established two Delaware Dynasty Trusts, in conjunction with clients’ financial advisors, Delaware counsel and a Delaware Trust Company, to hold appreciating assets (tangible and non-tangible) and allow additional appreciation to accrue gift and estate tax free.
Insights + Events
- Alert Estate Planning Issues to Consider Before Selling Your Business
May 4, 2023
- Press Mention Law360 | Davis+Gilbert Adds Trusts And Estates Boutique Team”
January 10, 2022
- Press Mention Attorney At Law Magazine | Davis+Gilbert Expands with Prominent Trusts and Estates Lawyer Herb Nass
January 10, 2022
- New York Law School (LL.M. (Taxation), 2005)
- New York Law School (J.D., cum laude, 2000)
- Technology Editor, Journal of International and Comparative Law
- George Washington University (M.B.A., 1989)
- Goucher College (B.A., 1987)
- New York
Member, Financial Women's Association