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

Supreme Court Rules that Non-Willful Foreign Bank Account Reporting Penalty Applies on a Per Report Basis

April 17, 2023

Alerts & Updates

The Bank Secrecy Act requires every U.S. person with a financial interest in, or signature or other authority over, a financial account located outside the U.S. to report the account to the U.S. Treasury Department annually, if the total value of the foreign financial accounts exceeds $10,000 at any time during the year.

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Alerts & Updates

The IRS Puts its Stake in the Ground with Respect to Step Up in Basis on Grantor Trusts Not Included in Taxable Estate

April 7, 2023

Alerts & Updates

With IRS Revenue Ruling 2023-2, the IRS is attempting to eliminate a position trumpeted by certain estate and gift tax practitioners and commenters since 2002.

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News & Press Releases

29 Cummings & Lockwood Attorneys Named Best Lawyers® in Connecticut for 2023

March 22, 2023

News & Press Releases

Cummings & Lockwood LLC is pleased to announce that 29 of the firm’s attorneys have been named among the Best Lawyers® in Connecticut for 2023, including five lawyers identified as “Ones to Watch.”

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Alerts & Updates

Alerts & Updates

2022 Cummings & Lockwood Firmwide Annual Update

January 4, 2023

To Our Clients and Friends:

The end of the year is a good time for reflection about our values and accomplishments and our goals for the coming year.  A letter from our new Chairman and Managing Director, Laura Weintraub Beck.

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Alerts & Updates

Alerts & Updates

2022 Private Clients Group Annual Update Letter

October 2022

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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Professional Recognitions

Cummings & Lockwood’s Private Clients Group has been ranked in Band 1 for Private Wealth Law in Connecticut in 2022 by Chambers High Net Worth Guide for the 7th consecutive year. 

In addition, 9 Cummings & Lockwood attorneys have been recognized as notable practitioners by Chambers.

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

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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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41 Cummings & Lockwood private clients, commercial and litigation attorneys have been selected The Best Lawyers in America®, “Lawyer of the Year” and “Ones to Watch” in 2023.

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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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12 Cummings & Lockwood attorneys have been named Connecticut Super Lawyers and Rising Stars, and 6 attorneys have been named Florida Super Lawyers and Rising Stars in 2022.

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

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