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Connecticut Uniform Trust Code (CUTC)

November 2019

In this video, Jessie A. Gilbert, a Principal in Cummings & Lockwood’s Private Clients Group, discusses the Connecticut Uniform Trust Code which was effective on January 1, 2020.  This Act is a major revision to the trust law in Connecticut, containing many changes to the administration of trusts in Connecticut and creating some new planning opportunities for clients in Connecticut.  (16:53)

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Connecticut Dynasty Trusts and Directed Trusts

November 2019

In this video, Daniel P. Fitzgerald, a Principal in Cummings & Lockwood’s Private Clients Group, discusses the Directed Trust Act which is part of the new trust legislation in Connecticut.    (13:03)

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Connecticut Domestic Asset Protection Trusts

November 2019

In this video, Laura Weintraub Beck and Margaret A. Deluca, Principals in Cummings and Lockwood’s Private Clients Group, discuss Connecticut Domestic Asset Protection Trusts, part of sweeping trust legislation which became effective on January 1, 2020.   (28:43)

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Domicile Audit and Appeals

November 2019

In this video, David T. Martin, a Principal in Cummings & Lockwood’s Litigation Group, discusses domicile audits and appeals.  Connecticut and other states continue to aggressively audit income and estate tax returns, claiming that individuals are domiciled in such state.   (8:34)

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Anatomy of a Will Contest

November 2019

In this video, Michael P. Kaelin, a Principal in Cummings & Lockwood’s Litigation Group, discusses the nature of a Will contest and how there has been a significant rise in Probate litigation in Connecticut.  He reviews when a Will and other estate planning documents and structures can be contested and whether such claims might be successful.  (22:25)

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Planning for a Step-up in Basis in a High Exemption Environment

November 2019

In this video, Daniel G. Johnson, a Principal in Cummings & Lockwood’s Private Clients Group, discusses planning for a step up in basis in a high exemption environment.  (27:55)

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2018 Federal and Connecticut Estate and Gift Tax

November 2018

Rachel Rhein Zarghami, a trusts and estates attorney in Cummings & Lockwood’s Private Clients Group in Stamford, Connecticut, discusses the changes to federal and Connecticut estate, gift and generation-skipping transfer tax laws in 2018, as well as changes to the laws of other states that have changed their estate tax exemptions. (6:30)

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Estate Planning for Individuals in Their Earlier Years

November 2018

David W. Thal, a trusts and estates attorney in Cummings & Lockwood’s Private Clients Group in Stamford, Connecticut, discusses how professional advisors can assist young clients in their estate planning.  (18:25)

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Estate Planning for Individuals Interested in Making Small Gifts to Children or Grandchildren

November 2018

Jessie A. Gilbert, a trusts and estates attorney in Cummings & Lockwood’s Private Clients Group in Greenwich, Connecticut, explains simple ways to make smaller gifts that add up over time, as well as “freeze” techniques that allow clients to transfer assets to trusts, retaining the use of the assets but giving the appreciation on the assets to children and other family members. (17:03)

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Estate Planning for Individuals Who Are Ready to Make Large Gifts to Family Members

November 2018

Daniel G. Johnson, a trusts and estates attorney in Cummings & Lockwood’s Private Clients Group in Stamford, Connecticut, addresses various questions such as the following: Should clients be taking advantage of higher federal and state gift tax exemptions?   (36:26)

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Estate Planning for Individuals Interested in Giving to Charity

November 2018

Stefania L. Bartlett and Cara Howe Santoro, trusts and estates attorneys in Cummings & Lockwood’s Private Clients Group in Stamford, Connecticut, discuss how, even with higher exemptions, many individuals are still motivated to give to charity to reduce taxes and to fulfill philanthropic goals.  (19:49)

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Estate Planning for Individuals Whose Circumstances Have Changed as a Result of Divorce or Remarriage

November 2018

Susan Huffard, a trusts and estates attorney in Cummings & Lockwood’s Private Clients Group in Greenwich, Connecticut, discusses the many ways in which a divorce or remarriage can impact an individual’s estate planning needs.  (15:48)

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