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.

Thomas’s Recent activity

Tax Court Rejects IRS’ Argument to Apply Step Transaction Doctrine

Oct 30, 2024

Proceeds of $19.5 million from life insurance trusts weren’t included in the taxpayer’s estate.

Commutation of QTIP Trust Results in Taxable Gift

Oct 02, 2024

All assets were distributed to the decedent’s husband.