For more than 100 years, Cummings & Lockwood's commitment to professional excellence, partner-level attention and responsive client service have made this preeminent law firm the firm of choice for clients who depend on top quality legal representation to meet their complex personal and business needs. We combine the best talent, the latest technology, outstanding service and competitive fees to deliver exceptional value and legal work. As a result, we continue to earn the confidence, trust and respect of our clients, who include many of the nation’s most well-known individuals, families, businesses, financial institutions and charitable organizations.

Cummings & Lockwood – The Choice for sophisticated legal counsel.

The Choice

For more than 100 years, Cummings & Lockwood's commitment to professional excellence, partner-level attention and responsive client service have made this preeminent law firm the firm of choice for clients who depend on top quality legal representation to meet their complex personal and business needs. We combine the best talent, the latest technology, outstanding service and competitive fees to deliver exceptional value and legal work. As a result, we continue to earn the confidence, trust and respect of our clients, who include many of the nation’s most well-known individuals, families, businesses, financial institutions and charitable organizations.

Cummings & Lockwood – The Choice for sophisticated legal counsel.

What’s New

Alerts & Updates

IRS Raises Annual Exclusion and Gift and Estate Tax Exemptions for 2022

November 11, 2021

Alerts & Updates

In Revenue Procedure 2021-45, the IRS announced its inflation adjustments to key figures for the calendar year 2022. For the first time in several years, the annual exclusion from gift tax will increase from $15,000 to $16,000 per year per donee effective January 1. 2022.

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Alerts & Updates

2021 Private Clients Group Annual Update Letter

September 24, 2021

Alerts & Updates

This annual update summarizes the current status of the estate and gift tax rates and exemptions at the federal and state levels (Connecticut, New York and Florida) and highlights key provisions of these important state law developments.

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News & Press Releases

Cummings & Lockwood LLC Recognized as a “Best Law Firm” in Trusts & Estates and Tax Law by Best Lawyers and U.S. News & World Report

November 11, 2021

News & Press Releases

Cummings & Lockwood is pleased to announce that the firm has been recognized as a Tier 1 “Best Law Firm” in Trusts and Estates Law in the Fort Myers and West Palm Beach metropolitan areas by Best Lawyers and U.S. News & World Report.  It also ranked as a Tier 2 “Best Law Firm” in Tax Law in the West Palm Beach metropolitan area.

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News & Press Releases

News & Press Releases

William N. Wright, Litigation Attorney, Promoted to Partner at Cummings & Lockwood LLC

November 10, 2021

Cummings & Lockwood is pleased to announce that William N. Wright, an attorney in the firm’s Litigation Group and based in their Stamford, Connecticut office, has been elected to Partner, effective January 1, 2022.

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News & Press Releases

News & Press Releases

Scott T. Witthuhn, Commercial Attorney, Has Been Promoted to Counsel at Cummings & Lockwood LLC

November 10, 2021

Cummings & Lockwood is pleased to announce that Scott T. Witthuhn, an Associate in the firm’s Commercial Real Estate Group and Corporate and Finance Group, has been promoted to Counsel, effective January 1, 2022.

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