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

New York Set to Increase Income Taxes on High Earners

April 8, 2021

Alerts & Updates

Governor Cuomo and New York legislators recently announced an agreement on New York’s budget that includes a significant increase for the income tax rates that will be charged against New Yorkers with high levels of income.  The bill is expected to pass. 

Continue Reading


Alerts & Updates

Here Come the Taxes…Maybe?

March 17, 2021

Alerts & Updates

With the recent passage of the American Rescue Plan, President Biden’s $1.9 trillion stimulus package, it is natural to consider what kind of revenue generating legislation may be coming in the next months and years in order to pay for what has now been three separate rounds of stimulus bills to address the challenging economic conditions brought on by the Covid-19 pandemic.

Continue Reading


Alerts & Updates

IRS Issues Final Regulations on Taxation of Carried Interest under IRC 1061

January 8, 2021

Alerts & Updates

On July 31, 2020, the Internal Revenue Service issued proposed regulations regarding taxation of an “Applicable Partnership Interest” or API, under Internal Revenue Code (IRC) section 1061, clarifying and elaborating on the taxation of  API (including items such as carried interest).  In 2017, under what is commonly known as the Tax Cuts and Jobs Act, Congress enacted IRC 1061.

Continue Reading

News & Press Releases

News & Press Releases

Cummings & Lockwood Announces the Addition of Six New Associates to the Firm’s Private Clients Group

April 9, 2021

Cummings & Lockwood is pleased to announce the addition of six new Associates to its Private Clients Group in Connecticut and Florida.

Continue Reading


Alerts & Updates

Alerts & Updates

New York Changes Durable Power of Attorney Law

January 11, 2021

On December 15, 2020, Governor Cuomo signed into law a bill changing New York’s durable power of attorney statutory form.  The goal was to simplify the form and alleviate practical problems that result from the current statutory form.  

Continue Reading

Featured Videos