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.    Best Lawyers Award Badge        

 

What’s New

Alerts & Updates

Private Foundation Tax Simplified -- May Result in Higher Taxes for Some

December 31, 2019

Alerts & Updates

Private foundations will now be subject to a flat excise tax of 1.39% on their net investment income. As part of the Further Consolidated Appropriations Act, 2020, Public Law No. 116-94, that was passed on December 20, 2019, the new flat rate will be effective for tax years beginning after December 20, 2019.

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Alerts & Updates

“SECURE Act” Set to Become Law and Eliminate “Stretch” Inherited IRAs for Non-Spouse Beneficiaries

December 20, 2019

Alerts & Updates

The Setting Every Community Up for Retirement Enhancement ("SECURE") Act passed the U.S. House of Representatives and Senate as part of the Spending Bill and is expected to be signed by the President before December 24th.

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News & Press Releases

Cummings & Lockwood Assists with the Refinancing of Greenwich Plaza, One of the Largest Commercial Real Estate Financings in Fairfield County in 2019

December 5, 2019

News & Press Releases

Cummings & Lockwood recently represented The Ashforth Company on its $150 million refinancing of the Greenwich Plaza office and retail complex, a trophy property located in the central business district of Greenwich, overlooking Long Island Sound

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Alerts & Updates

Alerts & Updates

2019 Cummings & Lockwood Annual Update

December 31, 2019

This year marked Cummings & Lockwood's 110th anniversary.  Our founders, Homer Cummings and Charles Lockwood, opened the firm over a century ago in Stamford, Connecticut.  Since then, we have grown to over 200 lawyers, fiduciary accountants, paralegals and staff, with six locations in Connecticut and Florida.

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Alerts & Updates

Alerts & Updates

2019 Private Clients Group Annual Client Update

November 26, 2019

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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