John Kiely Email and Phone Number

John S. Kiely concentrates his practice in the areas of trust and estate planning and administration . He advises clients on matters such as:preparation of wills, revocable living trusts, spousal lifetime access trusts, life insurance trusts and grantor retained annuity trusts (“GRATs”);planning strategies for section 1202 qualified small business stock;gifts of fractional interests in art;appointment of assets (“decanting”) in existing irrevocable trusts into new irrevocable trusts, particularly in the context of matrimonial proceedings;reformation of irrevocable trusts;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 and negotiation of abatement of penalties, (iii) settlement of claims against estates, including income tax claims and elective share claims, (iv) advice on deferral of estate tax liability on closely-held business interests, (v) advice on satisfying estate tax liability with so-called “Graegin” loans, (vi) complex valuation issues, (vii) effectiveness of domicile changes; (vii) advising executors and trustees regarding ambiguous provisions in wills and trust agreements, (viii) representation of executors and trustees facing potential claims by beneficiaries, (ix) advising executors and trustees on the propriety of discretionary decisions, including discretionary distribution decisions, (x) preparation of accountings and receipt and release agreements with beneficiaries and (xi) making late tax elections. He has also advised beneficiaries of estates and trusts about their entitlement to distributions and information.In addition, he regularly provides pro-bono advice to low income artists. In two separate matters, he secured pardons for non-citizens who had been convicted of felonies, which allowed such individuals to avoid deportation. In addition, he assisted a federal inmate who successfully sought release to home confinement due to her Covid risk factors.He is also an avid supporter of the arts, both as a collector, and as a board member of the CUE Art Foundation, and is a member of various museum and dance patron groups.