Videos
Connecticut Directed Trusts
February 10, 2020In this video, Daniel P, Fitzgerald, a Principal in Cummings & Lockwood’s Private Clients Group, discusses the estate planning opportunities presented by the Connecticut Directed Trust Act. (2:38)
Connecticut Asset Protection Trusts
February 6, 2020In this video, Kelley Galica Peck, a Principal in Cummings & Lockwood’s Private Clients Group, discusses new asset protection planning in Connecticut through Asset Protection Trusts. (2:42)
2019 Year-End Summary of Federal, Connecticut and New York Estate, Gift and Transfer Tax Update
November 2019In this video, Rachel Rhein Zarghami, a Counsel in Cummings & Lockwood’s Private Clients Group, reviews the 2019 year-end Federal, Connecticut and New York estate, gift and generation-skipping transfer tax laws, as well as the laws of other states that have changed their estate tax exemptions. (4:05)
Connecticut Uniform Trust Code (CUTC)
November 2019In 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)
Connecticut Dynasty Trusts and Directed Trusts
November 2019In 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)
Connecticut Domestic Asset Protection Trusts
November 2019In 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)
Domicile Audit and Appeals
November 2019In 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)
Anatomy of a Will Contest
November 2019In 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)
Planning for a Step-up in Basis in a High Exemption Environment
November 2019In 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)
2018 Federal and Connecticut Estate and Gift Tax
November 2018Rachel 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)
Estate Planning for Individuals in Their Earlier Years
November 2018David 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)
Estate Planning for Individuals Interested in Making Small Gifts to Children or Grandchildren
November 2018Jessie 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)