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Thomas Norelli

Partner, Kirkland & Ellis LLP

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.

Latest from Thomas Norelli

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Estate Planning
Tax Court Rejects IRS’ Argument to Apply Step Transaction DoctrineTax Court Rejects IRS’ Argument to Apply Step Transaction Doctrine
byThomas Norelli
Oct 30, 2024
4 Min Read
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Estate Planning
Commutation of QTIP Trust Results in Taxable GiftCommutation of QTIP Trust Results in Taxable Gift
byThomas Norelli
Oct 2, 2024
2 Min Read

All from Thomas Norelli

wedding rings and money
Estate Planning
Termination of QTIP Marital Trust Didn’t Create Gift Tax Liability
Termination of QTIP Marital Trust Didn’t Create Gift Tax Liability
May 29, 2024
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3 Min Read
byThomas Norelli, Partner
allen-paulson.jpg
Estate Planning
Ninth Circuit Finds Heirs Personally Liable for Unpaid Taxes
Ninth Circuit Finds Heirs Personally Liable for Unpaid Taxes
May 24, 2023
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3 Min Read
byThomas Norelli, Partner
house-money-dark.jpg
Estate Planning
Tax Court Rules Debts Weren’t Deductible From Decedent’s Estate
Tax Court Rules Debts Weren’t Deductible From Decedent’s Estate
Mar 24, 2023
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5 Min Read
byThomas Norelli, Partner
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Estate Planning
Review of Reviews: “Dynasty 529 Plans and Structural Inequality,” 61 Washburn Law Journal 497 (2022)
Review of Reviews: “Dynasty 529 Plans and Structural Inequality,” 61 Washburn Law Journal 497 (2022)
Nov 23, 2022
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4 Min Read
byThomas Norelli, Partner
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Estate Planning
Tax Law Update: July/August 2022
Tax Law Update: July/August 2022
Jul 15, 2022
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6 Min Read
byDavid A. Handler, Thomas Norelli
irs-building-doorway-window.jpg
Estate Planning
IRS Revises Simplified Late Portability Election Procedure
IRS Revises Simplified Late Portability Election Procedure
Jul 12, 2022
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2 Min Read
byThomas Norelli, Partner
contracthandshake.jpg
Estate Planning
Effect of Trust Modifications in a Settlement Agreement
Effect of Trust Modifications in a Settlement Agreement
Feb 25, 2022
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4 Min Read
byThomas Norelli, Partner
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Estate Planning
Review of Reviews: “How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning,” Quinnipiac Probate Law Journal (2021)
Review of Reviews: “How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning,” Quinnipiac Probate Law Journal (2021)
Nov 18, 2021
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4 Min Read
byThomas Norelli, Partner
gavel and money
Estate Planning
Tax Court Holds 'Bigamous' Estate Can Claim $79 Million Marital Deduction
Tax Court Holds 'Bigamous' Estate Can Claim $79 Million Marital Deduction
Jun 9, 2021
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4 Min Read
byThomas Norelli, Partner
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Estate Planning
Review of Reviews: “An Estate Plan For Kanye West,” Cardozo Arts & Entertainment Law Journal, Vol. 39 (2021)
Review of Reviews: “An Estate Plan For Kanye West,” Cardozo Arts & Entertainment Law Journal, Vol. 39 (2021)
May 21, 2021
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6 Min Read
byThomas Norelli, Partner
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Estate Planning
Complications of Working Remotely
Complications of Working Remotely
Jan 27, 2021
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4 Min Read
byThomas Norelli, Partner
California flag
High Net Worth
California Lawmakers Propose First of Its Kind Wealth Tax
California Lawmakers Propose First of Its Kind Wealth Tax
Aug 24, 2020
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3 Min Read
byThomas Norelli, Partner
farm-white-house.jpg
Estate Planning
Interest in Family Farm Included in Decedent’s Estate
Interest in Family Farm Included in Decedent’s Estate
May 5, 2020
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5 Min Read
byThomas Norelli, Partner
gavel and money
Estate Planning
Estate's Late Filing Penalty Reduced 30%
Estate's Late Filing Penalty Reduced 30%
Dec 3, 2019
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3 Min Read
byThomas Norelli, Partner
money gavel
Estate Planning
Power of Attorney Fells Tax Refund Claim
Power of Attorney Fells Tax Refund Claim
Sep 25, 2019
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3 Min Read
byThomas Norelli, Partner
dollars
Estate Planning
Estate Deemed Ineligible for Disability Exception
Estate Deemed Ineligible for Disability Exception
Aug 21, 2019
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2 Min Read
byThomas Norelli, Partner
tax818
Estate Planning
Tax Law Update: August 2018
Tax Law Update: August 2018
Jul 25, 2018
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18 Min Read
+1
byDavid A. Handler, Patricia H. Ringand 1 more
salek617
Estate Planning
Another Reason to Fund Revocable Trusts
Another Reason to Fund Revocable Trusts
May 18, 2017
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12 Min Read
byThomas Norelli, Anna Salek
taxlawapril17
Estate Planning
Tax Law Update: April 2017
Tax Law Update: April 2017
Mar 23, 2017
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8 Min Read
byDavid A. Handler, Thomas Norelli
taxlaw317
Estate Planning
Tax Law Update: March 2017
Tax Law Update: March 2017
Feb 23, 2017
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5 Min Read
byDavid A. Handler, Thomas Norelli
taxlawfeb17
Estate Planning
Tax Law Update: February 2017
Tax Law Update: February 2017
Jan 25, 2017
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5 Min Read
byDavid A. Handler, Thomas Norelli

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