Thomas Norelli is a partner 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.


Thought Leadership


Author, “California Lawmakers Propose First of Its Kind Wealth Tax,” WealthManagement.com, August 24, 2020.

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


Admissions & Qualifications

  • 2021New York
  • 2016California


  • 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