Private Clients Group

• Ben Almonte
• Leslie Hunt Anstett
• Laura Weintraub Beck
• Jill Benjamin
• Michelle Lavoie Beyer
• Paul L. Bourdeau
• Todd L. Bradley
• Joanne Butler
• Caroline Demirs Calio
• Lisa M. Cardozo
• Amanda E. Carino
• Maria L. Carmichael
• Joseph Cessario
• Mary Margaret Clark
• Angela Colson
• Mary Beth Crawford
• B. Cort Delany
• Margaret A. Deluca
• Patricia DeStefano
• Alison K. Douglas
• Stephen A. Falcigno
• Elizabeth A. Falkoff
• Robert B. Fawber
• Marc T. Finer
• Marsha Fisher
• Daniel P. Fitzgerald
• Danielle Forgione
• Morgan Crabtree Fox
• Katherine Cotter Gent
• Jessie A. Gilbert
• Lori Gryga
• David M. Halpen
• Richard W. Hayden
• William N. Horowitz
• Howard M. Hujsa
• Daniel G. Johnson
• Kenneth D. Krier
• Robert L. Lancaster
• Kelsie C. Leon
• Karina N. Leon
• Brianna L. Marquis
• Diane M. McNabb
• Helen Mena
• Janet D. Merz
• Bonie S. Montalvo
• John R. Musicaro Jr.
• Cheryl Noell
• Douglas H. Olin
• Kelley Galica Peck
• Carolyn Pierce
• Kara Pissanidis
• Sally S. Pitlyk
• Gabriel I. Quino
• Frederick H. Reeder
• Heather J. Rhoades
• Christopher Richardson
• Angelo A. Roberti Jr.
• Edward F. Rodenbach
• Isabel Rolfe
• Lori E. Romano
• Alberto C. Rua
• Christina M. Rubino
• Alison A. Sankner
• Katie L. Schettini
• Rachel B.G. Sherman
• Gina D. Silvestri
• Melissa K. Smith
• Ty Stapleton
• Joseph A. Stusek
• Theresa Sweeney
• Tsedey Tedla
• Conrad Teitell
• James Thorne
• Matthew N. Turko
• Howard S. Tuthill III
• Gwendolyn E. Welcome
• Rachel Rhein Zarghami

2024 Representative Matters

Over this past year, we advised high net worth individuals, families, family offices, closely held businesses and charitable entities on a broad range of matters, including the following:

• We counseled individual clients located throughout the United States and abroad in connection with the drafting, updating or amending of their estate plans, including their Wills, Powers of Attorney, Healthcare Proxies and Healthcare Directives.
• We created hundreds of trusts for our clients, including Revocable Trusts, Irrevocable Insurance Trusts, Charitable Lead Trusts, Charitable Remainder Unitrusts, Dynasty Trusts, Grantor Retained Annuity Trusts, Irrevocable Life Insurance Trusts, Qualified Personal Residence Trusts and Spousal Estate Reduction Trusts.
• We helped clients take advantage of the increased federal gift, estate and generation-skipping tax exemptions by developing gift programs and structures tailored to their estate plans.
• We represented numerous owners of privately-held businesses in connection with various estate, succession and income tax planning strategies.
• We represented executors and trustees on hundreds of trust and estate matters, and also served as fiduciaries on behalf of many of our clients’ and currently have billions of dollars in assets under administration.
• We developed various charitable giving vehicles for our clients, including Charitable Bequests, Charitable Lead Trusts, Charitable Remainder Trusts, Donor-Advised Funds and Private Foundations so they could leave behind a lasting philanthropic legacy.
• We advised numerous private family foundations and supporting philanthropic organizations ranging in size from $500,000 to in excess of $250,000,000.
• We were retained by leading law firms throughout the country as special counsel on a wide variety of complex estate, gift and charitable tax planning, and administration engagements.
• We represented owners of large family real estate compounds in connection with the acquisition, preservation, management and/or disposition of real estate for conservation purposes or for multi-generational family needs.
• We advised U.S. citizens and resident and non-resident aliens on asset protection planning and on complex international gift, estate and income tax matters.
• We assisted many estate planning clients with changing their domiciles.
• We represented numerous private clients in Connecticut, New York and Florida with respect to the purchase and sale of their residential properties.

• 2024 Private Clients Annual Update
• IRS Concludes Trust Distribution Prior to Sale Does Not Violate Like-Kind Exchange “Held For” Requirement
• 2023 Cummings & Lockwood Firmwide Annual Update
• IRS and U.S. Treasury Release Guidance on Cryptocurrency Reporting
• Client Alert - The New 529-to-Roth IRA Conversion Rule
• Client Alert - A Summary of the Tax Law Provisions of the 2024-2025 Connecticut Biannual Budget
• Supreme Court Rules that Non-Willful Foreign Bank Account Reporting Penalty Applies on a Per Report Basis
• The IRS Puts its Stake in the Ground with Respect to Step Up in Basis on Grantor Trusts Not Included in Taxable Estate
• Biden Administration's 2024 Fiscal Year Budget Proposals Once Again Threaten Changes to the Estate and Gift Tax System
• 2022 Cummings & Lockwood Firmwide Annual Update
• Tax Update: What the SECURE 2.0 Act of 2022 Means for 529 Accounts
• Massachusetts Millionaire’s Tax Passed
• Inflation Causes Significant Increases to Federal Estate and Gift Tax Exemptions
• 2022 Private Clients Group Annual Update Letter
• IRS Issues Proposed Regulations Clarifying Anti-Clawback Rules for Retained Interest Gifts
• The Biden Administration's Revenue Proposals Again Include Changes to the Estate and Gift Tax System
• Status of Remote Notarizations in New York and Connecticut
• The Department of the Treasury Issues Proposed Regulations Implementing the Corporate Transparency Act
• IRS Raises Annual Exclusion and Gift and Estate Tax Exemptions for 2022
• 2021 Private Clients Group Annual Update Letter
• New York Set to Increase Income Taxes on High Earners
• Here Come the Taxes…Maybe?
• What will happen to estate, gift and generation-skipping transfer tax exemptions in 2021 and beyond?
• New York Changes Durable Power of Attorney Law
• IRS Issues Final Regulations on Taxation of Carried Interest under IRC 1061
• 2020 Cummings & Lockwood Annual Update
• IRS Announces 2021 Estate and Gift Tax Inflation Adjustments
• IRS Opens the Door to Pass-Through Workaround for SALT Deductions
• September 2020 Client Update
• CLIENT ALERT: IRS Issues Proposed Regulations on Taxation of Carried Interest under IRC 1061
• The CARES Act Suspends Required Minimum Distributions for 2020
• CLIENT ALERT: Connecticut and New York Authorize the Virtual Execution of Wills in addition to Virtual Notarization in response to the Outbreak of Covid-19
• CLIENT ALERT: IRS to Accept Digital Signatures and Email
• CLIENT ALERT: IRS Postpones Due Date for Filing Gift and Generation-Skipping Transfer Tax Returns
• CLIENT ALERT: Treasury Delays April 15th Tax Payment and Filing Deadline by 90 Days in Response to the Outbreak of Covid-19
• CLIENT ALERT: Treasury Delays April 15th Tax Payment Deadline by 90 Days in Response to the Outbreak of Covid-19
• CLIENT ALERT: Effective Immediately DRS Extends Filing Deadline for Certain Annual State Business Tax Returns
• 2019 Cummings & Lockwood Annual Update
• Private Foundation Tax Simplified -- May Result in Higher Taxes for Some
• “SECURE Act” Set to Become Law and Eliminate “Stretch” Inherited IRAs for Non-Spouse Beneficiaries
• Federal Estate and Gift Tax Rates and Exemptions 2017-2026
• Connecticut Estate and Gift Tax Rates and Exemptions 2017-2026
• Uniform Lifetime Table for Required Minimum Distributions From Traditional IRAs*
• IRS Confirms Gifts Using Higher Exemption Amounts Won’t Be “Clawed back” for Estate Tax Purposes After 2025
• Connecticut Quietly Ends Estate Tax Strategy Previously Available to Non-Residents
• U.S. Supreme Court Rules in Favor of Trust on Question of State Income Taxation
• Connecticut Real Estate Sales in Excess of $2.5 Million Will Face Additional “Mansion Tax” under New Law
• Connecticut Enacts Historic and Sweeping Trust Legislation
• The IRS Clarifies that Private Equity, Hedge Funds and Other Partnerships are Subject to Withholding Requirements When Foreign Persons are Involved
• Increase in New York Real Property Transfer Taxes, Including “Progressive Mansion Tax”
• NY Extends the Three Year Look Back for Lifetime Gifts when Calculating the New York Estate Tax
• Governor Lamont’s Budget Proposal Includes Potential Changes to Connecticut’s Estate and Gift Tax
• Beware of Scam Targeting Owners of LLCs
• December 2018 Client Update
• Financial Crimes Enforcement Network Revises Geographic Targeting Orders; Lowering Dollar Threshold and Including Additional Geographic Locations
• Investments in Opportunity Zones Allow Investors to Defer and Possibly Eliminate Capital Gains as Potential Alternative to 1031 Exchanges
• Regulations Proposed by IRS Would Eliminate Lingering Concerns About Clawback
• Client Alert - IRS Proposes Regulations on How the Qualified Business Income Deduction (199A) Will Apply to Estates and Trusts
• Client Alert - Charitable Contributions Guidance Updated by IRS
• Client Alert - Newman's Own Exception Makes It Easier For Private Foundations to Hold Business Interests
• Client Alert - IRS Proposes Dramatic Changes in Valuation Discounts For Family-Owned Businesses and Entities For Gift and Estate Purposes
• Client Alert - Tax-Free Direct Charitable/IRA Distributions
• Client Alert - New York Estate Tax Laws
• Client Alert - Estate, Gift and Generation-Skipping Transfer Tax

• Back-End Spousal Lifetime Access Trust
• Time Share Charitable Contribution Scheme: Promoter Penalized $8.4 Million
• Crypto-proofing Your Estate Plan
• Donors’ Charitable Pledges
• Contracts to Make a Will
• New Tax Bill Targets Pass-Through Entities to Help Small Businesses
• Philanthropic Tax Planning for Family Members and Charities
• Charitable Tax Planning in an Uncertain Coronavirus and Tax World
• Timing is Everything When It Comes to Self-Dealing Rules
• Quid Pro Quo and Fundraising Events
• Quid Pro Quo isn't Just a Political Issue
• Which High-End Neighborhoods in the New York Tri-State Area Have the Lowest Property Taxes?
• No Thank You: Tax, Legal and Practical Consequences of Charitable Gifts Returned to Donors
• How to Handle Gifts from 'Tainted' Donors
• What is a Grantor Trust and How Are Grantor Trusts Used in Estate Planning?
• Creating and Operating Charitable Entities
• Greenwich Magazine - 203 Ways to Live the Good Life in Fairfield County
• Major Changes in CT Trust Law Offer Expanded Protections, Possible Windfall for State
• How Much Will the Mansion Tax in Connecticut Increase Fees on Sales?
• Connecticut Adopts Omnibus Trust Code
• Fractional Gifts of Art
• Greenwich Magazine - Family Matters
• Add Calling Your Trusts and Estates Attorney to Your To Do List Before Your High School Grad Heads Off to College the Fall
• Deducting Charitable Art Donations
• How Does Portability Effect Your Estate Plan?
• Falling From Legislative Grace
• The IRS Man Cometh for College Admission Scammers
• Have You Ever Been Asked to Serve as Trustee of a Trust? What Does That Mean for You?
• Charitable Deduction Deconstruction
• Retirement Planning: It's a Good Time to Review your Estate Plan
• Are You Prepared? The Importance of Planning Your Estate
• Cryptocurrency - Estate and Charitable Planning and Compliance
• Ancillary Probate in Florida
• Modification of a GST Trust Didn't Impact Its Exclusion Status
• Charitable Deduction for Gifts by Individuals, Partnerships and Corporations
• Increased Charitable Giving Through the Legacy IRA Act
• Internal Revenue Manual Updates Provide Welcome Guidance for Federal Estate Tax Lien Release Process
• Bargain Sales to Charities: Charitable Deductions and Capital Gains Savings
• GST Tax Exemptions in Jeopardy
• What Beats A Charitable Bequest Under The New Tax Law?
• Gift Split Gaffe
• How To Give It Away
• Not Knowing the S Corp Rules Can Be Dangerous to Your Client's Wealth
• Diversifying Charitable Remainder Trust Investments
• Estate Planning: The Basics
• How to Reduce Taxes with Grantor Retained Annuity Trusts
• Is a Revocable Trust Right for You?
• Choosing Fiduciaries to Handle Your Estate
• How to Reduce Your Estate Taxes With Gifts
• 4 Things You Should Know If You’re Planning a Move to Florida
• 7 Reasons Why You Need An Estate Plan
• Choosing a Fiduciary: Professional Over Progeny
• Substantiating Charitable Deductions at the IRS
• Help Clients Avoid 10 Common Estate Planning Mistakes
• Tax Court Disallows Trusts Charitable Deduction for Want of Charitable Intent
• A Review of Code Section 754 and Its Tax Consequences
• Gene Wilder's Real-Life Golden Ticket
• UBI Tax Not Applied to Receivables Left by Decedent
• IRS Denies IRC Section 1035 Tax Deferral in Annuity Exchange
• The Fiduciary vs. Sovereign Immunity
• Asset Protection or Abusive Tax Planning?
• IRS "Rolls Over" Where Beneficiary Designation Overlooked
• The Legacy IRA: The Charitable IRA Rollover Part II
• New Federal Bill Authorizes Charitable Life-Income IRA Rollovers
• IRS Rules on Tax Consequences Associated with Early Termination of a Generation-Skipping Taxable Marital Trust
• Improper Payments by Private Foundations
• Legal Underpinnings for Formulating (And Defending) Estate Plans
• Defining Real Success
• Charitable Remainder Trust Pitfalls
• Patching Up Mucked Up CRTs
• Termination of Charitable Remainder Trusts

• Ancillary Probate in Florida
• Wills in Connecticut
• Signature Pages for Wills and Self-Proving Affidavits in Connecticut
• Living Wills and Appointment of Health Care Representatives in Connecticut
• Advance Health Care Directives in Connecticut
• Power of Attorney in Connecticut
• Estate Tax in Connecticut
• Probate in Connecticut
• Revocable Trusts in Connecticut
• Probate in Florida
• Revocable Trusts and Trust Administration in Connecticut
• Drafting Trusts in Connecticut, 2d
• Drafting Wills in Connecticut, 2019-2020 ed.
• Settlement of Estates in Connecticut, 3d
• Death Taxes in Connecticut, 4th
• Connecticut Probate Deskbook
• Probate Litigation in Connecticut, 3d

• Selecting a Fiduciary to Administer Your Estate or Trust
• A Practical Guide to Philanthropic Giving
• Sophisticated Legal Services for Individuals and Families, Family Offices, Privately-Held Businesses and Charitable Entities

• Daniel P. Fitzgerald, Principal in Cummings & Lockwood’s Private Clients Group, to Speak at CTCPA’s Federal Tax Conference
• 2019 Professional Advisors Seminar
• 2019 Greenwich Client Estate Planning Update and Reception
• Cool Charitable Contribution Strategies in the New Tax Climate
• Effective Charitable Giving Strategies for Seniors
• Federal and Connecticut Estate Tax Audits - Prevention, Treatment and Cure
• WEBINAR - Journal in the Round

• 41 Cummings & Lockwood Attorneys Have Been Recognized by Best Lawyers® in America in Its 2025 Edition
• 42 Cummings & Lockwood Attorneys Have Been Recognized by Best Lawyers® in America in Its 2024 Edition
• 29 Cummings & Lockwood Attorneys Named Best Lawyers® in Connecticut for 2023
• Marc T. Finer Joins Cummings & Lockwood as a Principal Tax Attorney
• Cummings & Lockwood’s Elizabeth Falkoff Receives 2022 Millennial + Gen Z Award from the  Fairfield and Westchester County Business Journals
• Naples Office - 2023 Best Lawyers in America® and Ones to Watch™
• 41 Cummings & Lockwood Attorneys Have Been Recognized by Best Lawyers® in America in Its 2023 Edition
• Bonita Springs Office - 2023 Best Lawyers in America® and Ones to Watch™
• Palm Beach Gardens Office - 2023 Best Lawyers in America® and Ones to Watch™
• Stamford Office - 2023 Best Lawyers in America® and Ones to Watch™
• Greenwich Office - 2023 Best Lawyers in America® and Ones to Watch™
• West Hartford Office - 2023 Best Lawyers in America® and Ones to Watch™
• Six Cummings & Lockwood Attorneys Have Been Recognized as Florida Super Lawyers and Rising Stars in 2022
• 12 Cummings & Lockwood Attorneys Have Been Recognized as Connecticut Super Lawyers and Rising Stars in 2022
• Paul L. Bourdeau, Principal in Cummings & Lockwood’s Private Clients Group, Has Been Ranked in Band 1 in Private Wealth Law by Chambers High Net Worth Guide
• Heather J. Rhoades, Chairman of Cummings & Lockwood’s Private Clients Group, Has Been Ranked in Band 2 in Private Wealth Law by Chambers High Net Worth Guide
• Laura W. Beck, Chairman and Managing Director of Cummings & Lockwood and Principal in Its Private Clients Group, Has Been Ranked in Band 2 in Private Wealth Law by Chambers High Net Worth Guide
• Michael P. Kaelin, Principal in Cummings & Lockwood’s Litigation Group, Has Been Recognized by Chambers High Net Worth Guide as a Notable Practitioner in Private Wealth Disputes
• Daniel G. Johnson, Principal in Cummings & Lockwood’s Private Clients Group, Has Been Recognized by Chambers High Net Worth Guide as a Notable Practitioner in Private Wealth Law
• Kelley Galica Peck, Principal in Cummings & Lockwood’s Private Clients Group, Has Been Recognized by Chambers High Net Worth Guide as a Notable Practitioner in Private Wealth Law
• B. Cort Delany, Principal in Cummings & Lockwood’s Private Clients Group, Has Been Recognized by Chambers High Net Worth Guide as a Notable Practitioner in Private Wealth Law
• Douglas H. Olin. Principal in Cummings & Lockwood’s Private Clients Group, Has Been Recognized by Chambers High Net Worth Guide as a Notable Practitioner in Private Wealth Law
• Cummings & Lockwood Garners the Top Spot in Private Wealth Law in Connecticut in the 2022 Chambers High Net Worth Guide for the 7th Consecutive Year
• Cummings & Lockwood Welcomes Two New Principals to Its Private Clients Practice
• Cummings & Lockwood Welcomes New Principal, Joanne Butler, to the Private Clients Group in the Stamford Office
• Cummings & Lockwood Welcomes Lori E. Romano as a New Principal in the Private Clients Group of the Greenwich Office
• Daniel P. Fitzgerald elected Principal-in-Charge of the Greenwich office of Cummings & Lockwood LLC
• Cummings & Lockwood is pleased to announce that Kelley Galica Peck has been elected Principal-in-Charge of the West Hartford office 
• Laura Weintraub Beck, recognized as a “Distinguished Leader” by Connecticut Law Tribune as part of its 2022 Connecticut Legal Awards
• Samuel (Sam) J. Raymond joins Cummings & Lockwood's Private Clients Group in Naples, Florida
• Laura Weintraub Beck Named Cummings & Lockwood’s First Female Chairman and Managing Director Succeeding Jonathan B. Mills
• Cummings & Lockwood LLC Recognized as a “Best Law Firm” in Trusts & Estates and Tax Law by Best Lawyers and U.S. News & World Report
• Cummings & Lockwood LLC Recognized as a “Best Law Firm” by Best Lawyers and U.S. News & World Report
• Joseph Cessario Joins Cummings & Lockwood as a Residential and Commercial Real Estate Principal
• Bonie S. Montalvo Joins Cummings & Lockwood’s Private Clients Practice in Bonita Springs Office
• Cummings & Lockwood Garners the Top Spot in Private Wealth Law and Private Wealth Disputes in Connecticut in the Chambers 2021 High Net Worth Guide
• Cummings & Lockwood Announces the Addition of Six New Associates to the Firm’s Private Clients Group
• 18 Cummings & Lockwood Attorneys Named Top Lawyers in Fairfield County, Connecticut in 2021
• Five Cummings & Lockwood Attorneys Recognized as “Ones to Watch” in 2021 by The Best Lawyers in America
• 35 Cummings & Lockwood Attorneys in Connecticut and Florida Have Been Named Among The Best Lawyers in America for 2021, 2 Attorneys Received Lawyer of the Year Awards and 8 Attorneys Have Been Identified as the Ones to Watch
• Cummings & Lockwood's Connecticut and Florida Offices Ranked as Best Law Firms in 2021
• Cummings & Lockwood Garners the Top Spot in Private Wealth Law in Connecticut in the 2020 High Net Worth Guide
• 24 Cummings & Lockwood Attorneys Named in the 2020 Edition of Connecticut’s Best Lawyers
• Six Cummings & Lockwood’s Trusts & Estates Attorneys Named Florida Super Lawyers in 2020
• Cummings & Lockwood Connecticut and Florida Offices Ranked as Best Law Firms in 2020
• 16 Cummings & Lockwood Attorneys Have Been Named 2019 New England Super Lawyers and Rising Stars
• 34 Cummings & Lockwood Attorneys in Connecticut and Florida Named Among The Best Lawyers in America for 2020
• Eight Cummings & Lockwood’s Trusts & Estates Attorneys Named Florida Super Lawyers in 2019
• Cummings & Lockwood Garners the Top Spot in Private Wealth Law in the 2019 Chambers High Net Worth Guide
• Connecticut Enacts Historic and Sweeping Trust Legislation
• Heather J. Rhoades and Kelley Galica Peck Selected as 2019 “Lawyer of the Year” Honorees by Best Lawyers
• Robert L. Lancaster Provides Expert Testimony Before Florida Senate and House on Decedent’s Property
• 2019 Connecticut Legal Awards
• YWCA Greenwich's 2019 Women Who Inspire Awards
• Cummings & Lockwood Attorneys in Connecticut and Florida Named 2019 Best Lawyers in America
• 17 Cummings & Lockwood Attorneys Have Been Named 2018 New England Super Lawyers and Rising Stars
• Cummings & Lockwood’s Naples, Florida Office Marks Its 40th Anniversary
• Cummings & Lockwood’s Palm Beach Gardens Office Named “Trust & Estates Law Firm of the Year in Florida” by Global Law Experts
• Cummings & Lockwood Assists Estate in Preserving Significant Estate Tax Deduction Challenged by IRS
• Laura Weintraub Beck Appointed New Chair of Cummings & Lockwood’s Private Clients Group
• Cummings & Lockwood Recognized As One of the Leading Trusts and Estates Practices in Connecticut by Chambers & Partners
• Kelley Galica Peck Provides Testimony to Connecticut Lawmakers on the Finance, Revenue and Bonding Committee
• Cummings & Lockwood Announces the Promotion of David M. Halpen to Principal-in-Charge of the Palm Beach Garden's Office
• Cummings & Lockwood’s Private Clients Attorneys Author a Series of Practical Law Trusts & Estates Guides for Bloomberg
• 17 Cummings & Lockwood Attorneys Have Been Named 2017 Connecticut Super Lawyers and 2017 Rising Stars
• Cummings & Lockwood Recognized As One of the Leading Trusts and Estates Practices in Connecticut by Chambers & Partners
• Cummings & Lockwood's Trusts & Estates Attorneys Named 2017 Florida Super Lawyers
• Mary Beth Crawford, Principal in Cummings & Lockwood's Bonita Springs Office, to Be Honored by the Women's Foundation of Collier County
• Daniel Fitzgerald Quoted in Article on "Estate Planning Key, Even For Young People"
• Conrad Teitell to Receive the Lifetime Achievement Award from the National Association of Estate Planners and Councils
• Cummings & Lockwood Selected as "Best Law Firm" by U.S. News & World Report and Best Lawyers
• 11 Cummings & Lockwood Attorneys Named Among The 200 Outstanding Lawyers of Fairfield County
• Cummings & Lockwood Welcomes David A. Ludgin, Esq. to the Firm's Bonita Springs, Florida Office
• 16 Cummings & Lockwood Attorneys Have Been Named 2016 Connecticut Super Lawyers and Rising Stars
• 21 Cummings & Lockwood Attorneys in Connecticut and Florida Named 2017 Best Lawyers in America
• Kelley Galica Peck Has Joined Cummings & Lockwood as a Principal in the Private Clients Group in the Firm's West Hartford Office
• Cummings & Lockwood Attorneys Named 2016 Florida Super Lawyers
• Robert L. Lancaster, Attorney in Cummings & Lockwood's Naples, Florida, Office Achieves Board Certification in Wills, Trusts and Estates
• Heather J. Rhoades Named Principal-in-Charge of Cummings & Lockwood's West Hartford, Connecticut Office
• Mary Beth Crawford Named Principal-in-Charge of Cummings & Lockwood's Bonita Springs, Florida Office
• Cummings & Lockwood Recognized As One of the Leading Trusts and Estates Practices in Connecticut by Chambers
• Heather J. Rhoades Named 2016 Hartford Trusts & Estates Attorney of the Year
• Cummings & Lockwood Announces the Addition of David M. Halpen to Its Private Clients Group in Palm Beach Gardens, Florida

• 2024 Current Estate and Gift Tax Environment
• An Introduction to Cummings & Lockwood's Private Clients Group
• Florida Back-End Spousal Lifetime Access Trusts
• Corporate Transparency Act
• Secure Act and Its Impact on Estate Planning
• Estate Planning and Qualified Small Business Stock
• To Gift or Not Gift? Estate Planning in Anticipation of the Gift Tax Sunset
• Estate and Gift Tax Law Update
• 2022 Federal and State Tax Law Update
• Domicile and Residence Planning
• The Basis of Marriage: Florida Community Property Trusts
• Estate Planning:  When Kids Become Adults
• Estate Planning with Cryptocurrency
• Postmortem Planning
• An Introduction to Cummings & Lockwood's Private Clients Group
• Domicile Planning and Moving to Florida
• Charitable Planning
• Probate & Estate Administration
• Choice of Fiduciaries
• Connecticut Directed Trusts
• Connecticut Asset Protection Trusts
• 2019 Year-End Summary of Federal, Connecticut and New York Estate, Gift and Transfer Tax Update
• Connecticut Uniform Trust Code (CUTC)
• Connecticut Dynasty Trusts and Directed Trusts
• Connecticut Domestic Asset Protection Trusts
• Domicile Audit and Appeals
• Anatomy of a Will Contest
• Planning for a Step-up in Basis in a High Exemption Environment
• 2018 Federal and Connecticut Estate and Gift Tax
• Estate Planning for Individuals in Their Earlier Years
• Estate Planning for Individuals Interested in Making Small Gifts to Children or Grandchildren
• Estate Planning for Individuals Who Are Ready to Make Large Gifts to Family Members
• Estate Planning for Individuals Interested in Giving to Charity
• Estate Planning for Individuals Whose Circumstances Have Changed as a Result of Divorce or Remarriage
• Practical Steps to Take When Downsizing from a Home
• Estate Planning for an Individual in Their Later Life
• Connecticut and Federal Tax Law Changes
• When and to Whom Does a Trust Pay Income Tax?
• Unhappy with the Terms of a Trust? Decanting the Problem Away
• Estate Planning with Portability and Higher Exemption Amounts
• Intra-Family Loans: Efficient, Simple and Powerful Estate Planning Tools
• Keeping Your Client's Name Out of the Press: Obscuring Title to Real Estate
• Planning for the Transfer of a Hedge Fund or Private Equity Interest
• Trump's Tax Plan
• 10 Estate Planning Pointers for the Modern Family
• 10 Considerations for Choosing Trustees and Planning for Incapacity
• 10 Tips for Establishing Domicile in a Tax-Friendly Jurisdiction
• 10 Strategies for Passing on Retirement Assets When Your Clients Pass On
• 10 Opportunities to Take Advantage of IRS Interest Rates
• 10 Charitable Planning Ideas That Can Turn Any Client into a Philanthropist
• 10 Challenges When Planning for the Business Owner
• 10 Ways the 2704 Regulations (if finalized) Will Ruin Your Holiday Season
• 10 Things to Consider When Administering Irrevocable Trusts
• 10 Potential Pitfalls in a Residential Real Estate Closing and How to Avoid Them

• Administration of Irrevocable Insurance Trusts
• Relocating to Connecticut
• Administering Your Revocable Trust
• Irrevocable Life Insurance Trusts
• Digital Assets
• Sick of Paying State Income Taxes?
• Relocating to Florida
• Protecting and Transitioning Your Wealth: A Comprehensive View of Trust and Estate Planning for Family Offices
• The Importance of Domicile
• Grantor Retained Annuity Trusts
• Gifting
• Revocable Trusts