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21 Cummings & Lockwood Attorneys in Connecticut and Florida Named 2017 Best Lawyers in America

August 17, 2016

Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence.

Kelley Galica Peck Has Joined Cummings & Lockwood as a Principal in the Private Clients Group in the Firm's West Hartford Office

August 16, 2016

Kelley Galica Peck has significant experience working with individuals and families to plan for the management, protection and transfer of wealth, including succession planning for owners of closely held businesses.

Cummings & Lockwood Welcomes Kathleen Merrigan, New Residential Real Estate Attorney in its Greenwich Office

August 4, 2016

Kathleen Merrigan has extensive experience advising clients with respect to all of their real estate legal needs, including residential purchases, sales and leases, conveyances of real estate for estate planning purposes, representing boards of directors of cooperative corporations, and representing lenders in residential mortgage financing.

Cummings & Lockwood Attorneys Named 2016 Florida Super Lawyers

August 2, 2016

The annual selections are made using a patented multiphase process that includes a statewide survey of lawyers, an independent research evaluation of candidates based on 12 indicators, and peer reviews by practice area. The result is a credible, comprehensive and diverse listing of exceptional attorneys.  

Robert L. Lancaster, Attorney in Cummings & Lockwood's Naples, Florida, Office Achieves Board Certification in Wills, Trusts and Estates

August 2, 2016

This is the highest evaluation of an attorney’s special knowledge, skills and proficiency, as well as a reputation for professionalism and ethics by The Florida Bar.  Of the lawyers eligible to practice law in Florida, only 7 percent have earned board certification. 

Heather J. Rhoades Named Principal-in-Charge of Cummings & Lockwood's West Hartford, Connecticut Office

August 2, 2016

Heather J. Rhoades joined the Firm in 1999 and became a Principal in 2007.  She is a member of the Firm’s Private Clients Group where she brings 17 years of experience in estate planning, estate settlement, trust administration and charitable planning.  She is also a member of the Firm’s National Charitable Planning Group.

Mary Beth Crawford Named Principal-in-Charge of Cummings & Lockwood's Bonita Springs, Florida Office

August 2, 2016

Mary Beth Crawford joined the Firm in 1999 and became a Principal in 2007.  She is a member of the Firm’s Private Clients Group where she brings 17 years of experience in estate planning, estate settlement, trust administration and charitable planning.  She is also a member of the Firm’s National Charitable Planning Group.

UBI Tax Not Applied to Receivables Left by Decedent

July 26, 2016

Originally, all business income of charities and other exempt organizations was free from taxation.  Today, the tax on UBI is imposed on the unrelated business taxable income of most exempt organizations.


Trusts & Estates Magazine Website
By Andrew M. Nerney and Andrew Brett Seiken

Cummings & Lockwood Principal, Jessie A. Gilbert, Was Elected to the Board of Trustees at Westport Country Playhouse

June 2016

Jessie Gilbert advises high net worth individuals on estate and tax issues, helping them with succession, generation-skipping, and asset protection planning

Jonathan B. Mills Re-elected to Sixth Term as Firm-wide Chairman and Managing Director

June 30, 2016

In addition to these responsibilities, he is a Principal in the Firm’s Commercial Real Estate and Corporate & Finance Groups and is based in the Stamford office.

IRS Denies IRC Section 1035 Tax Deferral in Annuity Exchange

June 29, 2016

A taxpayer inherited an interest in an annuity from his late father. The taxpayer wished to exchange his interest in the inherited annuity for an annuity sold by a different insurance company. 


Trusts & Estates Magazine Website
By Andrew M. Nerney and Andrew Brett Seiken

Cummings & Lockwood Recognized As One of the Leading Trusts and Estates Practices in Connecticut by Chambers

June 29, 2016

Cummings & Lockwood is pleased to announce that it has been recognized by Chambers and Partners in their inaugural global High Net Worth Guide -- aimed at the international private wealth market -- as having one of the leading trusts and estates practices in Connecticut, ranking at the top of band 1.