Cummings & Lockwood LLC
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    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

      2024 Private Clients Annual Update

      September 26, 2024

      We hope that you and your family are enjoying a healthy and happy 2024.  As another year passes, we once again find ourselves facing uncertainty concerning the future of the federal gift, estate and generation-skipping transfer (“GST”) tax regime resulting from both the upcoming 2024 federal elections and the scheduled sunsetting of the Tax Cuts and Jobs Act of 2017 (the “2017 Tax Act”) on December 31, 2025. 

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      Alerts & Updates

      Corporate Transparency Act and the New Federal Reporting Requirements

      September 20, 2024

      In this alert, Cummings & Lockwood discusses the Corporate Transparency Act (CTA) and the new federal reporting requirements.  The CTA requires all entities to file a report with the Financial Crimes Enforcement Network (FinCEN) of the U.S. Department of the Treasury identifying certain of the entities’ beneficial owners.  The alert outlines when the report is due, who is responsible for filing, who is exempt, who has to file and what are the penalties for not filing.

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      Alerts & Updates

      Taxpayer Liable for Taxes on S Corporation Income Embezzled by Other Shareholders

      September 5, 2024

      One of the requirements to be treated as an S corporation for federal income tax purposes is that the corporation can have only one class of stock. This requirement means that all of the outstanding stock must confer identical rights with respect to distribution and liquidation proceeds.

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      News & Press Releases

      8 Cummings & Lockwood’s Trusts and Estates Attorneys Recognized as “Top Lawyers” in Palm Beach, Collier and Lee Counties, Florida in 2024

      September 4, 2024

      Cummings & Lockwood is pleased to announce that eight of its trusts and estates attorneys in Palm Beach, Collier and Lee Counties, Florida, were recognized as “Top Lawyers” by Palm Beach Media in 2024.

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      News & Press Releases

      Cummings & Lockwood is pleased to announce that Jonathan B. Mills has been named "Lawyer of the Year" in Real Estate Law by Best Lawyers®

      August 20, 2024

      Jonathan B. Mills, Chair of Cummings & Lockwood's Commercial Real Estate Group,
      was named "Lawyer of the Year" in Real Estate Law in the Stamford region by Best
      Lawyers® in 2025.

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      Cummings & Lockwood's Estate Planning FAQs

      FAQ

      Welcome to Cummings & Lockwood’s Estate Planning FAQs. To help educate our clients and their advisors on a broad range of trust, estate and charitable planning topics and share our knowledge and experience, the firm’s Private Clients Group has created Estate Planning FAQs which provide answers to the many questions frequently asked of our trusts and estates attorneys. Periodically, we will publish new questions and answers that may be of interest to you, and we invite you to visit our website for these and other updates in the future. Learn More

      Professional Recognitions

      Top Ranked Chambers - High Net Worth 2023

      Cummings & Lockwood is pleased to announce that for the 9th consecutive year, the firm’s trusts and estates practice in Connecticut was ranked in Band 1 in Private Wealth Law by Chambers in their 2023 Chambers High Net Worth Guide, which offers market-leading rankings, reviews and insights to the world's leading professional advisers.

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      ACTEC - The American College of Trust and Estate Counsel

      12 Cummings & Lockwood private clients attorneys are Fellows in the prestigious American College of Trust and Estate Counsel (ACTEC).

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      The Florida Bar 1950

      6 Cummings & Lockwood attorneys have been Board Certified by the Florida Bar in Wills, Trusts and Estates and 1 attorney has been Board Certified in Tax Law.

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      The Best Lawyers in America

      31 Cummings & Lockwood attorneys have been recognized by Best Lawyers® as “The Best Lawyers in America,” 8 “Ones to Watch,” and 2 “Lawyer of the Year” in the 2025 edition, for a total of 41 attorneys in the firm receiving recognition.

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      Best Lawyers Best Law Firms U.S. News 2024

      Cummings & Lockwood Was Selected by Best Lawyers® as a Best Law Firm in 2024 in 15 Practice Areas and in 4 Geographic Regions

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      Super Lawyers 2023

      13 Cummings & Lockwood attorneys have been named Connecticut Super Lawyers and Rising Stars, and attorneys have been named Florida Super Lawyers and Rising Stars in 2023.

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      AV Preeminent Martindale-Hubbell Lawyer Ratings

      26 Cummings & Lockwood attorneys have received Martindale-Hubbell® Peer Review Ratings™ such as AV Preeminent®, Distinguished or Notable.

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