Overview

Thomas Norelli is an associate in the Trusts and Estates practice group in the New York office of Kirkland & Ellis LLP. Tom’s practice focuses on the areas of wealth transfer planning, estate and trust administration, charitable organizations and charitable giving.

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Thought Leadership

Publications

Author, “Power of Attorney Fells Tax Refund Claim,” WealthManagement.com, September 25, 2019

Author, “Estate Deemed Ineligible for Disability Exception,” WealthManagement.com, August 21, 2019

Co-author, “Tax Law Update,” Trusts & Estates Magazine, North Carolina statute taxing New York trust’s income was unconstitutional; and IRS rules that gift of a remainder interest in artwork is completed gift for tax purposes, August 2018 Issue 

Co-author, “Another Reason to Fund Revocable Trusts: Maximize FDIC Coverage,” Trusts & Estates Magazine, June 2017 Issue

Co-author, “Tax Law Update,” Trust & Estates Magazine, Potential Repeal of Gift Tax; Notice 2017-15; and In Re Matter of the Estate of Anne S. Vose v. Lee, April 2017 Issue

Co-author, “Tax Law Update,” Trust & Estates Magazine, PLR 201652002; and IRS Notice 2017-12, March 2017 Issue

Co-author, “Tax Law Update,” Trust & Estates Magazine, IRS instructions for Form 709; PLR 201647001 permitting addition of tax reimbursement clause; and Proposed IRC Section 2704 regs create controversy, February 2017 Issue

Credentials

Admissions & Qualifications

  • Not admitted to practice in New York
  • 2016, California

Education

  • University of California, Berkeley, School of LawJ.D.2016

    Senior Symposium Editor, Berkeley Business Law Journal

  • Virginia Polytechnic Institute and State UniversityB.A., Historycum laude2012