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

What will happen to estate, gift and generation-skipping transfer tax exemptions in 2021 and beyond?

January 21, 2021

Alerts & Updates

With the inauguration of President Joe Biden and a congress narrowly controlled by the Democratic party, many clients and estate planners have begun to worry about what, if anything, will happen to the federal estate, gift and generation-skipping transfer (“GST”) tax exemptions and rates in 2021 and beyond.

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Alerts & Updates

IRS Issues Final Regulations on Taxation of Carried Interest under IRC 1061

January 8, 2021

Alerts & Updates

On July 31, 2020, the Internal Revenue Service issued proposed regulations regarding taxation of an “Applicable Partnership Interest” or API, under Internal Revenue Code (IRC) section 1061, clarifying and elaborating on the taxation of  API (including items such as carried interest).  In 2017, under what is commonly known as the Tax Cuts and Jobs Act, Congress enacted IRC 1061.

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Alerts & Updates

2020 Cummings & Lockwood Annual Update

December 31, 2020

Alerts & Updates

2020 was an especially challenging period.  An unprecedented COVID-19 pandemic, a world-wide health crisis, associated disruptions to businesses and the global economy, and a bitterly divided election created stress and uncertainty throughout the year.

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News & Press Releases

News & Press Releases

Cummings & Lockwood's Connecticut and Florida Offices Ranked as Best Law Firms in 2021

November 30, 2020

Cummings & Lockwood is pleased to announce that all of the Firm’s six offices in Connecticut and Florida have been recognized in their metropolitan areas and main practice areas as among the “Best Law Firms in 2021” by U.S. News & World Report and Best Lawyers.

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News & Press Releases

News & Press Releases

35 Cummings & Lockwood Attorneys in Connecticut and Florida Have Been Named Among The Best Lawyers in America for 2021, 2 Attorneys Received Lawyer of the Year Awards and 8 Attorneys Have Been Identified as the Ones to Watch

November 30, 2020

Cummings & Lockwood LLC is pleased to announce that 35 of its attorneys in Connecticut and Florida have been listed in The Best Lawyers in America® 2021.  

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