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

      IRS and U.S. Treasury Release Guidance on Cryptocurrency Reporting

      September 7, 2023

        Crypto staking rewards are a kind of digital “dividend” or “interest” paid to cryptocurrency owners who help regulate and validate cryptocurrency transactions in the underlying blockchain network. Staking pays out cryptocurrency as compensation for using the owner’s existing holdings to vouch for the accuracy of the transactions.

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      News & Press Releases

      42 Cummings & Lockwood attorneys have been recognized by Best Lawyers® as “The Best Lawyers in America.”

      August 22, 2023

      Cummings & Lockwood LLC Recognized by Best Lawyers 2024

      Cummings & Lockwood LLC is pleased to announce that 31 of the firm’s attorneys have been recognized by Best Lawyers® as The Best Lawyers in America®, 10 Ones to Watch® in America and 1 Lawyer of the Year in the 2024 edition for a total of 42 attorneys.

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      Alerts & Updates

      Client Alert - The New 529-to-Roth IRA Conversion Rule

      July 10, 2023

      529 Number Showing College Saving Plan Concept With Graduation Hat

      Beginning in 2024, the federal legislation known as the SECURE Act 2.0 will allow beneficiaries of 529 plans to transfer up to $35,000 of 529 plan funds over the course of their lifetime to their own Roth IRA without paying taxes or penalties. 

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      Alerts & Updates

      Client Alert - A Summary of the Tax Law Provisions of the 2024-2025 Connecticut Biannual Budget

      June 20, 2023

      On June 12, 2023, Governor Ned Lamont signed Connecticut’s two-year, $51 billion budget into law. The budget is said to include the largest income tax cut in Connecticut history and includes approximately $500 million in tax relief to Connecticut taxpayers, primarily by lowering certain income tax rates, modifying the pass-through entity tax, and expanding or increasing certain tax credits.

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      Money Coin Graph

      Alerts & Updates

      IRS Reveals 10-Year Spending Plan for $80 Billion Funding

      April 24, 2023

      The Inflation Reduction Act enacted in August 2022 included $80 billion in funding for the IRS over the next decade. On April 6, 2023, the IRS released its Strategic Operating Plan (the “SOP”) which outlines the IRS’s plan for using these funds.

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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 8th 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,” 10 “Ones to Watch,” and 1 “Lawyer of the Year” in the 2024 edition, for a total of 42 attorneys in the firm receiving recognition.

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      Best Lawyers Best Law Firms U.S. News 2023

      Cummings & Lockwood was ranked in 8 practice areas in 4 geographic regions as part of the U.S. News - Best Lawyers® "Best Law Firms" rankings in 2022.

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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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