Cummings & Lockwood LLC
go
     
     

    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

      News & Press Releases

      49 Cummings & Lockwood Attorneys Have Been Recognized by Best Lawyers® in America in Its 2026 Edition

      August 21, 2025

      Cummings & Lockwood LLC is pleased to announce that 36 of the firm’s attorneys have been recognized by Best Lawyers® in The Best Lawyers in America®, 12 Best Lawyers: Ones to Watch® in America and one Lawyer of the Year in the 2026 edition for a total of 49 recognized attorneys .

      Continue Reading

      News & Press Releases

      Mayo Clinic Wins $11.5M Tax Refund

      August 14, 2025

      Marc T. Finer and Brianna L. Marquis, Principals in Cummings & Lockwood’s Private Clients Group, wrote an article entitled “Mayo Clinic Wins $11.5M Tax Refund,” which was published on wealthmangement.com on August 13, 2025. The article examines a major legal victory for the Mayo Clinic, which was awarded an $11.5 million tax refund after a federal appeals court ruled it qualifies as a “qualified educational organization” under the Internal Revenue Code.

      Continue Reading

      News & Press Releases

      Cummings & Lockwood’s Trusts and Estates Practice in Connecticut Ranked in Tier 1 for the 10th Consecutive Year by Chambers High Net Worth Guide

      July 25, 2025

      Cummings & Lockwood is pleased to announce that the firm’s Private Clients Group in Connecticut has achieved the top tier ranking by Chambers High Net Worth Guide for the 10th consecutive year in private wealth law.  

      Continue Reading

      Alerts & Updates

      "One Big Beautiful Bill Act" - Summary of Tax Provisions Affecting Individuals and Businesses

      July 22, 2025

      On July 4, President Trump signed the “One Big Beautiful Bill Act” (OBBBA) into law.  The OBBBA includes $4.5 trillion in net tax cuts achieved by making several existing federal tax provisions permanent, repealing or modifying other federal tax provisions, and introducing new federal tax provisions.

      Continue Reading


      Alerts & Updates

      The One Big Beautiful Bill Act Sets Federal Estate, Gift and Generation-Skipping Tax Exemptions at $15,000,000 Indefinitely

      July 3, 2025

      H.R. 1, President Trump’s One Big Beautiful Bill Act (the “Act”), has passed both the Houses of Congress. At the time of this release, it is headed to the White House where the President is expected to sign it. Technically a budget reconciliation, the Act contains many tax and spending changes across all areas.

      Continue Reading

      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 10th consecutive year, the firm’s trusts and estates practice in Connecticut was ranked in Tier 1 in Private Wealth Law by Chambers in their 2025 Chambers High Net Worth Guide, which offers market-leading rankings, reviews and insights respect to the world’s leading professional advisers who provide specialized advice to high net worth individuals.

      Read More

      ACTEC - The American College of Trust and Estate Counsel

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

      Read More

      The Florida Bar 1950

      Cummings & Lockwood attorneys have been Board Certified by the Florida Bar in Wills, Trusts and Estates.

      Read More

      The Best Lawyers in America

      36 Cummings & Lockwood attorneys have been recognized by Best Lawyers® as “The Best Lawyers in America,” 12 “Ones to Watch,” and 1 “Lawyer of the Year” in the 2025 edition, for a total of 49 attorneys in the firm receiving recognition.

      Read More

      Best Lawyers Best Law Firms U.S. News 2024

      Cummings & Lockwood Was Selected by Best Lawyers® as a Best Law Firm in 2025 in 8 Practice Areas and in 4 Geographic Regions

      Read More

      Super Lawyers 2024

      14 Cummings & Lockwood attorneys have been named Connecticut Super Lawyers and Rising Stars, and attorneys have been named Florida Super Lawyers and Rising Stars in 2024.

      Read More

      AV Preeminent Martindale-Hubbell Lawyer Ratings

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

      Read More

      Featured Videos