John S. Kiely

Biography

John S. Kiely concentrates his practice in the areas of trust and estate planning, administration, and litigation. He advises clients on matters such as:

  • Preparation of wills, revocable living trusts, spousal lifetime access trusts, life insurance trusts, grantor retained annuity trusts (“GRATs”), and foreign grantor trusts
  • Appointment of assets (“decanting”) in existing irrevocable trusts into new irrevocable trusts with different terms, particularly in the context of matrimonial proceedings
  • Gift planning for § 1202 Qualified Small Business Stock (“QSBS”)
  • Estate planning components of prenuptial agreements and divorce settlement agreements
  • Administration of estates and trusts, including: (i) preparation of estate tax returns, (ii) defense of estate tax audits, (iii) settlement of claims against estates, including income tax claims, (iv) advice on deferral of estate tax liability on closely held business interests, and (v) complex valuation issues
  • Estate litigation, including: (i) elective share claims, (ii) challenges to wills and lifetime transfers based on claims of undue influence or lack of capacity, (iii) reformation of wills, (iv) admission to probate of improperly executed wills, (v) action to remove an executor, and (vi) action to obtain limited letters of administration in order for beneficiary to investigate potential claims against executor
  • Advice to fiduciaries, including: (i) advising executors and trustees regarding ambiguous provisions in wills and trust agreements, (ii) representation of executors and trustees facing potential claims by beneficiaries, (iii) advising executors and trustees on the propriety of discretionary decisions, including discretionary distribution decisions, and (iv) preparation of accountings and receipt and release agreements with beneficiaries
  • Advice to beneficiaries of estates and trusts about their entitlement to distributions and information
  • Applications to the IRS seeking the abatement of tax penalties
  • Applications to the IRS for extensions of time to pay the estate tax based on hardship
  • Gift tax return filing obligations

He has presented continuing legal education programs on Treasury Regulations under Section 2801 (gifts and bequests from covered expatriates) and on international estate planning. He has also hosted webinars on current issues in estate planning and about planning with QSBS.

Recognitions

  • 2026, Ones to Watch, listed in Best Lawyers
  • 2018, Pro Bono Publico Award, Legal Aid Society of New York City
  • 2017, Blank Rome Pro Bono Hero Award
  • 2014 and 2017–2018, New York “Rising Star” in Estate Planning & Probate, listed in Super Lawyers®

Affiliations

Professional Activities

John successfully obtained pardons from Governor Cuomo, in two unrelated cases, each of which involved non-U.S. citizens who were facing deportation based on criminal convictions for non-violent offenses.

John also provides pro bono advice to low-income artists and is very familiar with the unique issues that need to be addressed as part of an artist’s estate plan.

Credentials

Admissions

  • New Jersey
  • Connecticut
  • Florida
  • New York

Education

  • Washington and Lee University, BA
  • Fordham University School of Law, JD
  • New York University School of Law, LLM

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