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 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. This self-employment tax generally applies to a partner’s total distributive share of partnership income.

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      Alerts & Updates

      2023 Private Clients Group Annual Update

      December 14, 2023

      It is hard to believe another year has passed and, as is customary, we are writing our annual letter to provide you with an update on various tax and estate planning issues and to highlight some items which may be of interest. 

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      Alerts & Updates

      Massachusetts Provides Clarity Regarding Millionaires Tax

      December 13, 2023

      Starting with the 2023 tax year, certain Massachusetts taxpayers are required to pay a 4% surtax on taxable income in excess of $1 million.  This so-called “Millionaires Tax” is imposed on top of the state’s current 5% flat income tax.

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      Alerts & Updates

      IRS Delivers Early Christmas Gift by Delaying Form 1099-K $600 Reporting Threshold

      November 29, 2023

      IRS Form 1099-K (Payment Card and Third Party Network Transactions) is used to report payments and transactions from e-commerce payment platforms, apps and payment card processors such as Venmo, Paypal, Cash App, Etsy and Ticketmaster.

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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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