Cummings & Lockwood

David M. Halpen

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BACKGROUND

David M. Halpen is a Principal in Cummings & Lockwood's Private Clients Group and is based in the Palm Beach Gardens office.  

David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients. 

Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach Offices.

PRACTICE AREAS

EDUCATION

  • University of Florida, Levin College of Law (LL.M. in Taxation, 1994)
  • Paris Institute of International Law (Certificate in International Law, 1992)
  • Leiden University, The Netherlands (Certificate in International Tax Law, 1992)
  • University of Florida, Levin College of Law (J.D., with honors, 1993)
  • University of Florida (B.A. in Criminology, 1990)

BAR ADMISSIONS

  • Florida, 1993
  • United States District Court, Middle District of Florida
  • United States Tax Court

PROFESSIONAL ORGANIZATIONS

  • Florida Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • American Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • Palm Beach County Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • North Palm Beach County and Martin County Estate Planning Counsel, Member

PROFESSIONAL RECOGNITION

ARTICLES/PUBLICATIONS

  • "Estate and Probate Planning for Snow Birds and Florida Residents", 22nd Annual Midwest Estate, Tax and Business Planning Institute, 1995

Principal

Palm Beach Gardens

T 561-214-8508

F 239.430.3366

dhalpen@cl-law.com

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BACKGROUND

David M. Halpen is a Principal in Cummings & Lockwood's Private Clients Group and is based in the Palm Beach Gardens office.  

David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients. 

Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach Offices.

Education
  • University of Florida, Levin College of Law (LL.M. in Taxation, 1994)
  • Paris Institute of International Law (Certificate in International Law, 1992)
  • Leiden University, The Netherlands (Certificate in International Tax Law, 1992)
  • University of Florida, Levin College of Law (J.D., with honors, 1993)
  • University of Florida (B.A. in Criminology, 1990)
Bar Admissions
  • Florida, 1993
  • United States District Court, Middle District of Florida
  • United States Tax Court
Professional Organizations
  • Florida Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • American Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • Palm Beach County Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • North Palm Beach County and Martin County Estate Planning Counsel, Member
Professional Recognition
Articles/Publications
  • "Estate and Probate Planning for Snow Birds and Florida Residents", 22nd Annual Midwest Estate, Tax and Business Planning Institute, 1995