NewsElliot Freier, In Memoriam
Irell mourns the passing of partner emeritus Elliot Freier. Elliot, along with his beloved wife Cora Perez, was killed in a traffic collision on January 17.
Elliot joined the firm in 1986 after graduating from Yale Law School (where he met Cora), and the University of Virginia, where he earned a bachelor’s in economics. For nearly 40 years, he was a stalwart of Irell’s tax practice and recognized as a leading tax lawyer by Chambers, Legal 500 and the American College of Tax Counsel. Elliot advised some of the world’s most recognizable corporations in their transactions, including Dalian Wanda Group Co. Ltd., China’s largest commercial property company and the world’s largest cinema chain operator, in its acquisition of Legendary Entertainment for $3.5 billion; and Research In Motion Limited (RIM, also known as the creator of BlackBerry) in the purchase of patents from Nortel Network Corp. for $4.5 billion, one of the largest-ever public sales of intellectual property assets.
Elliot established a reputation as a go-to tax attorney for major complex tax matters. Those who worked with Elliot respected him as a brilliant lawyer and an invaluable counselor to his clients and colleagues. Elliot and Cora were well known to many at Irell as enthusiastic attendees at firm gatherings, often closing out the late-night activities at most every firm retreat and many other social events. Elliot served as a mentor to many of Irell’s lawyers and staff, always finding time to provide compassion and guidance despite his busy workload, and he was rarely seen without a smile on his face or a kind word on his lips.
As an authority on taxation and business, Elliot was frequently invited to speak on tax topics (including before the Internal Revenue Service), and published widely on tax planning and tax issues related to bankruptcy and transactions. He was active in the American Bar Association (ABA) Section of Taxation, where he chaired several subcommittees, task forces and a committee on business consolidated return tax matters. He was also on the planning committee for the USC Gould School of Law’s Tax Institute. Elliot retired as a full-time partner in late 2020, but continued to advise both the firm and clients on tax matters as a partner at VLP Law Group.
“Elliot and I worked together on many client tax matters from the time he joined the firm, fresh out of law school. We also collaborated on many tax articles and submissions for speaking engagements, including Collier on Bankruptcy Taxation. Elliot grew from a new tax lawyer under my supervision to an equal, whom I trusted and respected,” said Milt Hyman, a business tax lawyer who has been with the firm since 1970.
Beyond his passion for the law and scholarship, Elliot had a deep love for life, rooted in his devotion to his children, family and friends. He was an avid supporter of the arts, maintaining season tickets for decades to several Los Angeles theaters, as well as supporting memberships in multiple museums in Los Angeles and New York. He and Cora made regular trips to New York to see the latest Broadway shows, visit museums and explore new restaurants. Elliot also was committed to giving back, generously donating both his time and resources to his community and to nonprofit causes at home and abroad.
Elliot and Cora will be missed greatly; may they rest in peace.
