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

News & Press Releases

Laura Weintraub Beck Appointed New Chair of Cummings & Lockwood’s Private Clients Group

August 2, 2018

News & Press Releases

Cummings & Lockwood is pleased to announce that Laura Weintraub Beck has been appointed Chair of the Firm’s Private Clients Group, effective immediately.

Continue Reading

News & Press Releases

Cummings & Lockwood Recognized As One of the Leading Trusts and Estates Practices in Connecticut by Chambers & Partners

July 26, 2018

News & Press Releases

Cummings & Lockwood is pleased to announce that for the third year in a row the Firm’s Private Clients Group has been ranked in Tier 1 by Chambers & Partners in the 2018 edition of Chambers High Net Worth Guide.   The Guide, which is based on objective and independent research, recognizes the world’s leading high net worth advisers.

Continue Reading

Alerts & Updates

Client Alert - Connecticut Changes Estate and Gift Tax Exemption - Final Answer?

September 7, 2018

Alerts & Updates

In 2018, the Connecticut exemption amount from estate and gift tax has been increased from its prior level of $2,000,000 per individual to $2,600,000.  It is slated to increase to $3,600,000 beginning on January 1, 2019.

Continue Reading

Alerts & Updates

Alerts & Updates

Client Alert - IRS Proposes Regulations on How the Qualified Business Income Deduction (199A) Will Apply to Estates and Trusts

August 17, 2018

The Tax Cuts and Jobs Act of 2017 (the "Act") created a new deduction under section 199A of the Internal Revenue Code for Qualified Business Income.  The new deduction allows the owner of an interest in a pass through entity to take a deduction of up to 20% of the Qualified Business Income of the entity each year.

Continue Reading

Articles

Articles

Internal Revenue Manual Updates Provide Welcome Guidance for Federal Estate Tax Lien Release Process

September 5, 2018

Real property owned at the time of an individual’s death is subject to a federal estate tax lien, which, in accordance with IRC section 6324, attaches to the property automatically and provides security for any estate taxes that may be owed. 

Continue Reading

The Choice