203.351.4285 Office(s) Stamford Practice Areas(s) Asset Protection Planning Business Succession Planning National Charitable Planning Group Private Clients Group Probate and Tax Litigation Trusts and Estates Education Georgetown University Law Center, J.D., 1992 Boston College, 1988, summa cum laude, B.A., Honors Program in Arts and Sciences

Carolyn DeVoreis a partner in the Private Clients Group and National Charitable Planning Group of Cummings & Lockwood. Carolyn’s practice includes estate and gift tax planning, estate and trust administration and charitable giving with an emphasis on international tax planning for corporate executives and high net worth individuals with assets and family members in the U.S. and one or more foreign countries.  Carolyn has substantial experience with the transfer and income tax aspects of wealth protection planning and wealth transfer planning for residents and nonresidents of the U.S.  She has formulated estate plans for individuals and families with ties to Canada, Mexico, the United Kingdom, France, Belgium, the Netherlands, Spain, Switzerland, Germany, New Zealand, Japan, India and various countries in South America.  Her practice further includes pre-immigration and expatriation tax planning, and advising on the tax and organizational aspects of establishing and managing family offices and private foundations.

Carolyn has authored “When Your U.S. Trust Accidentally Turns Foreign,” Trusts & Estates Magazine, November 2007, “New U.S. - French Treaty Protocols,” Trusts & Estates Magazine, February 2007, “Hurricane Aftermath,” Trusts & Estates Magazine, November 2005, “The Katrina Tax Relief Act,” Trusts & Estates Magazine, October 2005 and “Just Compensation: How Much Should Foundation Directors and Trustees be Paid? Putting the Debate Into Perspective,” Trusts & Estates Magazine, February 2005.  She has been quoted in Bloomberg Wealth Magazine and co-authored “Sometimes It’s Better Not to Use a Special Needs Trust,” Trusts & Estates Magazine, November 2003.  Her article, “Naming a Guardian for Children” has appeared in a number of publications including Washington Parent Magazine.

Carolyn frequently speaks to individuals, tax professionals and nonprofit organizations on various topics related to estate and charitable planning.  Her engagements include presentations at the National Conference on Planned Giving in Florida and the American Heart Association’s Annual Women’s Luncheon in New York.  She also has appeared on WSTC Radio and presented to fellow members of the Connecticut Bar Association on continuing legal education matters.

Carolyn is a summa cum laude graduate of Boston College and received her J.D. from Georgetown University.  She is AV rated by Martindale Hubbell and licensed to practice law in Connecticut, New York, Maryland, Virginia and the District of Columbia.  Carolyn is a member of the Executive Committee of the Trusts and Estates Section of the Connecticut Bar Association and a member of the New York branch of the U.K.-based Society of Trusts and Estates Practitioners (STEP).

Prior to moving to Connecticut in 2001, Carolyn practiced law in the Washington, D.C. Metropolitan area for nine years where she worked in the tax department of Zuckerman, Spaeder LLP and also ran a solo practice.  While in D.C. she appeared as a television commentator on “21 This Week,” a regional weekly news roundup.