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

The CARES Act Suspends Required Minimum Distributions for 2020

May 26, 2020

Alerts & Updates

The Coronavirus Aid, Relief and Economic Security (CARES) Act suspended required minimum distributions (“RMDs”) for 2020 for retirement plans such as 401(k)s, 403(b)s, 457(b)s, SEP IRAs, Simple IRAs, and traditional IRAs.  A RMD is the amount of money that is required to be withdrawn by the participant when the participant has reached a certain age or by the beneficiary of an inherited IRA

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Events

WEBINAR: S Corp Issues for Trusts and Estates: Qualified Shareholders, Key Tax Rules, Multiple Trusts, QSST, ESBT - Wednesday, July 1, 2020 at 1:00 p.m. EDT

May 26, 2020

Events

Stefania L. Bartlett and Cara Howe Santoro, attorneys in the Private Clients Group of Cummings & Lockwood will present at a Webinar on Wednesday, July 1, 2020 at 1:00 p.m. EDT presented by Strafford Live Webinars.

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Alerts & Updates

CLIENT ALERT: Connecticut and New York Authorize the Virtual Execution of Wills in addition to Virtual Notarization in response to the Outbreak of Covid-19

April 13, 2020

Alerts & Updates

Many legal documents, especially estate planning and real estate related documents that will be recorded on land records, require notarization and witnesses.

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Alerts & Updates

Alerts & Updates

CLIENT ALERT: IRS Postpones Due Date for Filing Gift and Generation-Skipping Transfer Tax Returns

March 27, 2020

On March 27th, the Internal Revenue Service (IRS) postponed the due date for filing federal gift (and generation skipping transfer) tax returns (Forms 709) and any gift tax payments from April 15th to July 15th in response to the outbreak of Covid-19.

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Alerts & Updates

Alerts & Updates

CLIENT ALERT: Treasury Delays April 15th Tax Payment and Filing Deadline by 90 Days in Response to the Outbreak of Covid-19

March 20, 2020

On March 20, 2020, Treasury Secretary, Steven Mnuchin, announced via Twitter the following:

At [President Trump’s] direction, we are moving Tax Day from April 15 to July 15. All taxpayers and businesses will have this additional time to file and make payments without interest or penalties.

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