News & Insights
Connecticut Appellate Court Issues Guidance on Asset-Protection Trusts in Divorce
December 9, 2025A recent Connecticut Appellate Court case provides guidance on an important issue in many high-net-worth divorce cases: whether property in asset-protection trusts is “marital property” subject to equitable distribution.
New York Emphasizes "Substance over Form" In Determining Domicile For Income Tax Purposes
December 8, 2025The determination of domicile can be critical for state tax planning because states which have state level income and/or estate taxes generally impose those taxes on a person domiciled in the state more than on a non-resident.
How to Successfully Address Common Soft Issues in Estate Planning Conferences
December 3, 2025In this video, Daniel G. Johnson, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Stamford, Connecticut office, covers the most appreciated advice during an estate planning conference which can frequently stem from a discussion about a soft issue that is unrelated to tax savings.
Grantor Retained Annuity Trusts
December 3, 2025In this video, Douglas H. Olin, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Greenwich, Connecticut office, covers how to structure and administer a successful Grantor Retained Annuity Trust (“GRAT”) and strategies to set clients up for success.
2025-2026 Estate and Gift Tax Law Update
December 3, 2025In this video, Katherine C. Gent, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Stamford, Connecticut office, reviews the current federal, Connecticut and New York estate, gift and generation-skipping transfer tax laws.
One Big Beautiful Bill Act: What You Need to Know for Estate, Gift and Income Tax Planning
December 3, 2025In this video, Eva V. Kliegman, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Greenwich, Connecticut office, covers the aspects of the new tax legislation that affect estate, gift and income tax planning.
Private Foundations: Avoiding Self-Dealing Pitfalls
December 3, 2025In this video, Brianna L. Marquis, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s West Hartford, Connecticut office, covers the tips for successfully administering charitable foundations and provides an in-depth look at the pitfalls of self-dealing
The Benefits and Limitations of 1031 Exchanges for High Net Worth Investors
December 3, 2025In this video, Scott T. Witthuhn, a Principal in Cummings & Lockwood’s Commercial Real Estate and Corporate and Finance Groups and based in the firm’s Stamford, Connecticut office, discusses an overview of the nature, potential benefits and process of 1031 exchanges, particularly for wealth planning purposes.
Trust and Estate Disputes: How to Spot Red Flags and Minimize Risk
December 3, 2025In this video, Wyatt R. Jansen, a Principal in Cummings & Lockwood’s Fiduciary and Probate Litigation Group and Litigation Group, and Charles W. Pieterse, a Principal and Co-Chair of Cummings & Lockwood's Fiduciary and Probate Litigation Group, both based in the firm’s Stamford, Connecticut office, cover the common warning signs of impending disputes and how to triage a simmering dispute before it boils over, including strategies for minimizing risk.
2025 Private Clients Annual Update
November 18, 2025We hope that you and your family are enjoying a peaceful and healthy 2025. This past year has brought a lot of changes and political and economic debate in Washington and nationally, but for once we find ourselves ending the year with a new level of predictability in the federal gift, estate and generation-skipping transfer (“GST”) tax regime.
Cummings & Lockwood Selected by Best Lawyers® As a Best Law Firm in Its 2026 Edition
November 7, 2025Cummings & Lockwood is pleased to announce that Cummings & Lockwood was selected by Best Lawyers® as a Best Law Firm in their 2026 edition in 15 practice areas and across four geographic regions where the firm has offices.
In Memoriam – Gina D. Silvestri
November 6, 2025It is with profound sadness that Cummings & Lockwood announces the death of our partner, Gina D. Silvestri, who had a stellar 37 year career with the firm and was most recently based in the Greenwich office, having also been resident in the West Hartford and Stamford offices earlier in her career.