Overview
John S. Kiely advises high-net-worth individuals and families on a wide range of US and international estate and gift planning issues, including the preparation of wills, revocable trusts, spousal lifetime access trusts, grantor retained annuity trusts, and foreign grantor trusts. He also regularly advises Executors of estates and Trustees of trusts regarding their responsibilities. In addition, he represents beneficiaries whose interests are not being adequately served by fiduciaries.
John frequently lectures on diverse estate planning topics, including:
- Treasury Regulations on Gifts and Bequests from Covered Expatriates
- Gift planning for qualified small business stock under Internal Revenue Code Section 1202
- Income tax aspects of estate planning
- International estate planning
- Managing illiquid estates with significant estate tax liabilities
- Proposed legislative and regulatory actions affecting wealthy individuals and families
An avid art collector and patron, John advises artists and other collectors on estate planning and is well versed in the nuances of the art market. He also focuses his pro bono work on preparing estate planning documents for low-income artists.
Results
- Negotiated resolution of elective share claim involving testamentary substitutes and estate tax apportionment
- Served as a neutral expert witness regarding a partnership freeze transaction*
- Successfully transferred fractional interests in artwork to irrevocable trusts at discounted values*
- Successfully obtained a pardon from the governor of New York for a resident alien facing deportation because of a narcotics conviction*
- Successfully obtained a pardon from the governor of New York for a resident alien facing deportation because of a theft conviction*
- Successfully negotiated resolution of an estate tax audit which included tax deferral under Internal Revenue Code Section 6166 and a Graegin loan*
- Successfully decanted numerous irrevocable trusts into appropriate modern receptacles*
- Implemented a gifting strategy which multiplied the tax exemptions available for qualified small business stock*
*Matter handled prior to joining McDermott.
Recognitions
- Best Lawyers, Ones to Watch, 2026
- Pro Bono Publico Award, The Legal Aid Society, 2018 and 2021
- Super Lawyers Rising Star, 2014, 2017 and 2018
Community
- CUE Art Foundation, Co-Treasurer and Board Member
- Whitney Museum of American Art, Whitney Contemporaries
- Frick Museum, Young Fellows
- Parrish Museum Contemporaries Circle, Steering Committee Member
- MoMA, Young Patrons Council
- American Ballet Theatre, Junior Council
- New York City Ballet, Young Patrons Council
- Guild Hall, Contemporaries
- Neue Galerie, Junior Council
Credentials
Education
New York University School of Law, LLM, 2010
Fordham University School of Law, JD, 2008
Washington and Lee University, BA, 2005
Admissions
New York
Connecticut
Florida
New Jersey