Stephen Tomlinson’s practice focuses on business transactions in the real estate and hospitality industries for real estate private equity sponsors, sovereign and other non-U.S. investors and real estate operating companies engaged in acquisitions and dispositions, operating company and multi-investor fund formations and investments.

Steve is one of the partners leading Kirkland’s initiatives in the area of Opportunity Zone investing and is currently devoting substantial time to structuring and executing investment vehicles intended to capture Opportunity Zone benefits for investors across a variety of real estate, infrastructure and operating business strategies.

Steve was named a Real Estate MVP by Law360 for his work on Anglo Irish Bank’s sale of its $9.5 billion U.S. commercial property loan portfolio. Recommended by clients as a “standout lawyer who does a great job ... at the pinnacle of transaction deals,” Steve has been consistently recognized as one of America’s Leading Lawyers for Business in Real Estate by Chambers USA and by Who’s Who Legal in the Real Estate chapter. He has been recognized as an Illinois Super Lawyer since 2005 and was also named in New York Super Lawyers every year since 2011. He is recommended by the Practical Law Company in their Which Lawyer? guide for Real Estate in New York, and has been repeatedly named to The Legal 500 U.S. where he is recognized as "a top practitioner in a range of niches."


Thought Leadership


Presenter, Milken Institute Global Conference, Opportunity Zone Panel – Los Angeles, April 29, 2019

Presenter, Tax Incentives of Investing in Opportunity Zones – New York, Kirkland Seminar, December 18, 2018

Presenter, Tax Incentives of Investing in Opportunity Zones – Chicago, Kirkland Seminar, December 13, 2018

Host and Speaker, Kirkland & Ellis Annual Real Estate Private Equity Symposium, 2004–2015

Speaker, Harvard Business School Private Equity Conference, March 2014 and 2015

Speaker, NYU Stern Private Equity Club's Annual Stern Private Equity Conference, March 2012–2016


Admissions & Qualifications

  • 1984Illinois
  • 2003New York


  • University of Michigan Law SchoolJ.D.1984
  • University of MichiganA.B., Economics & Philosophymagna cum laude1981