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2019 Year-End Summary of Federal, Connecticut and New York Estate, Gift and Transfer Tax Update

November 2019

In 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 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)

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)

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)

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)

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)

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)

Cummings & Lockwood Connecticut and Florida Offices Ranked as Best Law Firms in 2020

November 4, 2019

Cummings & Lockwood is pleased to announce all of the Firm’s six offices in Connecticut and Florida have been recognized in their metropolitan areas and main practice areas as among the "Best Law Firms in 2020” by U.S. News & World Report and Best Lawyers.


U.S. News & World Report and Best Lawyers

16 Cummings & Lockwood Attorneys Have Been Named 2019 New England Super Lawyers and Rising Stars

October 29, 2019

Cummings & Lockwood is pleased to announce that eight attorneys have been selected to the 2019 New England Super Lawyers list and eight attorneys have been selected as Rising Stars in 2019. 

2019 Greenwich Client Estate Planning Update and Reception

October 16, 2019

Cummings & Lockwood’s Greenwich Private Clients Group held its 2019 Estate Planning Update and Reception for clients on Wednesday, October 16,  2019, at the Greenwich Country Club in Greenwich, Connecticut from 4:00 - 6:30 p.m. 

How to Handle Gifts from 'Tainted' Donors

October 8, 2019

It’s increasingly easier to find information about almost anyone on the internet. Individuals in the public eye, including celebrities and the ultra-wealthy, know that whether the information is positive or negative, it’s probably out there somewhere.


Trusts and Estates Magazine Website

What is a Grantor Trust and How Are Grantor Trusts Used in Estate Planning?

September 10, 2019

Estate planners and accountants often use the phrase “Grantor Trust.”  The term Grantor Trust is a term of art used to describe the tax treatment of certain trusts under the income tax code.