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Probate Jurisdiction and Procedure in Connecticut, 2019 ed.

April 1, 2019

Probate Jurisdiction and Procedure in Connecticut, 2019 ed. provides extensive discussion of the jurisdiction and procedure of Connecticut estates practice, including detailed analysis of requirements and administrative opinions, and the powers of probate courts and probate bonds.

How Does Portability Effect Your Estate Plan?

March 27, 2019

Portability is the term used to describe a relatively new provision in federal estate tax law that allows a widow or widower to use any unused federal estate tax exemption of his or her deceased spouse to shelter assets from gift tax during the surviving spouse’s life and/or estate tax at the surviving spouse’s death.

Digital Assets

A Private Clients Group White Paper

Digital assets include photos and videos to music, whether on devices or in the cloud, as well as email accounts, social networking accounts, internet domain names, blogs, online gaming items, and client lists and other electronic files

Falling From Legislative Grace

March 26, 2019

The charitable deduction is meant to incentivize taxpayers to contribute to charities, not find ways to cheat the system.


Trusts & Estates Magazine Website

The IRS Man Cometh for College Admission Scammers

March 26, 2019

Uncle Sam looks to be coming after anyone connected to the Key Worldwide Foundation


Trusts & Estates Magazine Website

Sick of Paying State Income Taxes?

A Private Clients Group White Paper
March 25, 2019

Every year as clients file their income tax returns, we field questions about how to be considered a resident of another state (often a state with no state income tax) to reduce or eliminate state income taxes. 

Robert Lancaster Provides Expert Testimony Before Florida Senate and House on Decedent’s Property

March 25, 2019

Recently Robert L. Lancaster, a Principal in Cummings & Lockwood’s Private Clients Group in the Firm’s Naples, Florida office, served as an expert for the Real Property Probate Trust Law Section of the Florida Bar in connection with pending legislation in Florida relating to Decedent’s Property.

Cummings & Lockwood Attorneys Represent Owner in One of the Largest Commercial Lease Transactions in Fairfield County Over the Last 25 Years

March 21, 2019

Cummings & Lockwood is pleased to announce that it has assisted its client, George Comfort & Sons, Inc., in closing a major global headquarters lease at the former UBS site at 677 Washington Boulevard in Stamford, Connecticut.

Have You Ever Been Asked to Serve as Trustee of a Trust? What Does That Mean for You?

March 18, 2019

Have you ever been asked by a family member or friend to serve as Trustee of a trust for the benefit of their children or family members? 

Client Alert - Connecticut's Changes to Estate and Gift Tax Exemptions - Confirmed!

March 12, 2019

In 2019, the Connecticut exemption amount from estate and gift tax has been increased from its prior level of $2,600,000 per individual to $3,600,000.  As we have reported, there has been some confusion as to what is to occur in 2020 and future years because in May of 2018, Governor Dannel P. Malloy and the Connecticut legislature enacted two different bills with respect to the Connecticut estate and gift tax.

2019 Connecticut Legal Awards

March 7, 2019

Cummings & Lockwood is delighted to announce that Partners, Howard S. (Terry) Tuthill III and Edward F. Rodenbach have been selected as 2019 Best Mentor Honorees by the Connecticut Law Tribune for the 2019 Connecticut Legal Awards.

Relocating to Florida

A Private Clients Group White Paper

Drawing upon the experience we have gained through advising our existing clients, we have summarized certain local procedures and laws which may be helpful to you in preparing to live in or establish domicile in Florida