Cummings & Lockwood

Andrew M. Nerney

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BACKGROUND

Andrew Nerney is an Associate in Cummings & Lockwood's Private Client Group and is based in the West Hartford office.  He joined the Firm in 2016 and focuses his practice on estate planning and estate and trust administration.

PRACTICE AREAS

EDUCATION

  • Georgetown University Law Center (LL.M. in Taxation, 2014) Certificate in Estate Planning
  • Quinnipiac University School of Law (J.D., cum laude, 2013)
  • University of South Florida (B.A. in Political Science and Criminology, cum laude, 2010)

BAR ADMISSIONS

  • Connecticut, 2014
  • Florida, 2013
  • United States Tax Court
  • United States District Court, District of Connecticut

PROFESSIONAL ORGANIZATIONS

  • Connecticut Bar Association
  • Young Lawyers Section
  • LGBT Section
  • Florida Bar Association
  • Connecticut Financial Advisory Council 

CIVIC AND PHILANTHROPIC ACTIVITY

  • Hartford Gay and Lesbian Health Collective, Board of Directors

ARTICLES/PUBLICATIONS

  • "Tax Court Disallows Trust's Charitable Deduction For Want of Charitable Intent", Trusts & Estates Magazine Website, November 7, 2016, co-author with Stefania L. Bartlett
  • "U.S. Government Extends Reach as Creditor Beyond the Insolvent Estate", Trusts & Estates Magazine Website, September 21, 2016, co-author with Stefania L. Bartlett
  • "UBI Tax Not Applied to Receivables Left by Decedent", Trusts & Estates Magazine Website, July 26, 2016, co-author with Andrew Brett Seiken
  • "IRS Denies IRC Section 1035 Tax Deferral in Annuity Exchange", Trusts & Estates Magazine Website, June 29, 2016, co-author with Andrew Brett Seiken
  • "The Fiduciary vs. Sovereign Immunity", Trusts & Estates Magazine Website, June 14, 2016, co-author with Andrew Brett Seiken
  • "Asset Protection or Abusive Tax Planning?", Trusts & Estates Magazine Website, May 17, 2016, co-author with Andrew Brett Seiken
  • "IRS 'Rolls Over' Where Beneficiary Designation Overlooked:  Surviving Spouse Receives Taxpayer-Friendly Ruling in IRA Case", Trusts & Estates Magazine Website, May 12, 2016, co-author with Andrew Brett Seiken
  • "IRS Rules on Tax Consequences Associated With Early Termination of a Generation-Skipping Taxable Marital Trust", Trusts & Estates Magazine Website, April 25, 2016, co-author with Andrew Brett Seiken

Associate

West Hartford

T 860.313.4920

F 860.313.4971

anerney@cl-law.com

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BACKGROUND

Andrew Nerney is an Associate in Cummings & Lockwood's Private Client Group and is based in the West Hartford office.  He joined the Firm in 2016 and focuses his practice on estate planning and estate and trust administration.

Education
  • Georgetown University Law Center (LL.M. in Taxation, 2014) Certificate in Estate Planning
  • Quinnipiac University School of Law (J.D., cum laude, 2013)
  • University of South Florida (B.A. in Political Science and Criminology, cum laude, 2010)
Bar Admissions
  • Connecticut, 2014
  • Florida, 2013
  • United States Tax Court
  • United States District Court, District of Connecticut
Professional Organizations
  • Connecticut Bar Association
  • Young Lawyers Section
  • LGBT Section
  • Florida Bar Association
  • Connecticut Financial Advisory Council 
Civic and Philanthropic Activity
  • Hartford Gay and Lesbian Health Collective, Board of Directors
Articles/Publications
  • "Tax Court Disallows Trust's Charitable Deduction For Want of Charitable Intent", Trusts & Estates Magazine Website, November 7, 2016, co-author with Stefania L. Bartlett
  • "U.S. Government Extends Reach as Creditor Beyond the Insolvent Estate", Trusts & Estates Magazine Website, September 21, 2016, co-author with Stefania L. Bartlett
  • "UBI Tax Not Applied to Receivables Left by Decedent", Trusts & Estates Magazine Website, July 26, 2016, co-author with Andrew Brett Seiken
  • "IRS Denies IRC Section 1035 Tax Deferral in Annuity Exchange", Trusts & Estates Magazine Website, June 29, 2016, co-author with Andrew Brett Seiken
  • "The Fiduciary vs. Sovereign Immunity", Trusts & Estates Magazine Website, June 14, 2016, co-author with Andrew Brett Seiken
  • "Asset Protection or Abusive Tax Planning?", Trusts & Estates Magazine Website, May 17, 2016, co-author with Andrew Brett Seiken
  • "IRS 'Rolls Over' Where Beneficiary Designation Overlooked:  Surviving Spouse Receives Taxpayer-Friendly Ruling in IRA Case", Trusts & Estates Magazine Website, May 12, 2016, co-author with Andrew Brett Seiken
  • "IRS Rules on Tax Consequences Associated With Early Termination of a Generation-Skipping Taxable Marital Trust", Trusts & Estates Magazine Website, April 25, 2016, co-author with Andrew Brett Seiken