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

      Connecticut Passes Decanting Statute to Provide Greater Flexibility to Modify Old Trusts

      June 10, 2024

      On June 5, 2024, Connecticut followed a number of other states by passing a “decanting” statute which specifically authorizes decanting of irrevocable trusts in Connecticut.  Decanting is the act of a Trustee distributing the assets from a trust (“Old Trust”) into a new trust (“New Trust”) which has different terms that are more suited to the current circumstances. 

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      Alerts & Updates

      IRS Concludes Trust Distribution Prior to Sale Does Not Violate Like-Kind Exchange “Held For” Requirement

      May 30, 2024

      Internal Revenue Code Section 1031 allows taxpayers to defer federal income tax on the sale of real estate (relinquished property) if the sales proceeds are reinvested in business or investment real estate (replacement property) (a “like-kind exchange”).

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      News & Press Releases

      Cummings & Lockwood Welcomes Four New Associates to Its Private Clients Practice

      April 11, 2024

      Cummings & Lockwood is pleased to announce that four new Associates have joined the firm’s Private Clients Group.  “We are excited to have such talented attorneys join our trusts and estates practice,” noted Heather J. Rhoades, Chairman of the Private Clients Group.

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      Alerts & Updates

      Connecticut Plans to Fight Back Against New York's Remote Work Tax (Sort Of)

      March 6, 2024

      In most cases, an employee who lives in one state (State A) but works for an employer in another state (State B) is taxed by State B only on wages earned during days he is physically working in State B.

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      Alerts & Updates

      Tax Court Decision Exposes Limited Partners To Self-Employment Tax

      January 3, 2024

      Under U.S. federal income tax law, self-employment tax is imposed at a rate of 15.3%, with 12.4% for Social Security and 2.9% for Medicare.

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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 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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