Brianna L. Marquis

Background

Brianna L. Marquis is an Associate in Cummings & Lockwood's Private Clients Group and is based in the West Hartford office.  Brianna joined Cummings & Lockwood in 2017, and counsels high net worth individuals in the areas of trust and estate planning, charitable giving, tax efficient wealth transfers and related residential real estate transactions.  Brianna is responsible for drafting a broad range of estate planning documents for clients including Wills, Trusts, Powers of Attorney and Advanced Medical Directives.  She also has experience representing Executors throughout the estate administration process.  

Prior to joining Cummings & Lockwood, Brianna focused her practice on estate planning.  She has interned at various organizations including the City of Waterbury Corporation Counsel’s Office and the Office of the Connecticut Attorney General.  Brianna has also authored and co-authored several scholarly articles. 

Practice Areas

• Private Clients Group
• Wills, Trusts and Estate Planning

Education

• Villanova University School of Law (LL.M. in Taxation, 2016)
• Villanova University School of Law (J.D., 2015)
• Quinnipiac University (B.A. in Legal Studies, summa cum laude, 2012)

Bar Admissions

• Connecticut, 2015

Professional Organizations

• Connecticut Bar Association, Member
• The Estate and Business Planning Council of Hartford, Member
• Italian-American Bar Association, Member

Professional Recognition

• Connecticut and New England Super Lawyers, Rising Star, 2021 - Present
• The Best Lawyers in America, "Ones to Watch", 2021 - Present

Civic and Philanthropic Activity

• UNICO Farmington Chapter, General Member, Board Member and Second Vice President
• Children in Placement, Inc., Former Board Member

Articles/Publications

• Crucial Timing of Charitable Contributions Avoiding the "anticipatory assignment-of-income" trap.  Trusts & Estate Magazine, September 2022 Issue, co-author with Conrad Teitell and Heather J. Rhoades
• "Donors' Charitable Pledges, The Ins and Outs," Trusts & Estates Magazine, October 2021 Issue, co-author with Conrad Teitell and Heather J. Rhoades
• "Contracts to Make a Will", Trusts & Estates Magazine, September 2021 Issue, co-author with Conrad Teitell and Heather J. Rhoades
• "New Tax Bill Targets Pass-Through Entities to Help Small Businesses", Trusts & Estates Magazine website, August 3, 2021 
• "No Thank You:  Tax, Legal and Practical Consequences of Charitable Gifts Returned to Donors", Trusts & Estates Magazine, January 2020 Issue, co-author with Conrad Teitell and Heather J. Rhoades 
• "How to Handle Gifts From "Tainted" Donors, Trusts and Estates Magazine Website, October 8, 2019, co-author with Stefania L. Bartlett and Cara Howe Santoro
• "Falling From Legislative Grace," Trusts & Estates Magazine Website, March 26, 2019, co-author with Andrew M. Nerney
• "Charitable Deduction Deconstruction," Trusts & Estates Magazine Website, February 12, 2019, co-author with Andrew M. Nerney
• "Disclaimer Danger," Trusts & Estates Magazine Website, November 26, 2018, co-author with Andrew M. Nerney
• "Increased Charitable Giving Through the Legacy IRA Act," Steve Leimberg’s Charitable Planning Email Newsletter, September 11, 2018, co-author with Conrad Teitell and David Thal
• "GST Tax Exemptions in Jeopardy," Trusts & Estates Magazine Website, May 18, 2018, co-author with Andrew M. Nerney
• "Court Upholds Regulations Requiring Charities to Disclose Donors," Trusts & Estates Magazine Website, March 6, 2018, co-author with Andrew M. Nerney
• "Charitable Contributions From Trusts are Treated Differently," Trusts & Estates Magazine Website, February 6, 2018, co-author with Andrew M. Nerney

Matters

• Acted as Executor and Trustee of decedent's estate and trust
• Drafted grant agreements for Foundations
• Reinstated Foundation's tax-exempt status
• Crafted unique and tax efficient estate plans

Articles

• Donors’ Charitable Pledges
• Contracts to Make a Will
• New Tax Bill Targets Pass-Through Entities to Help Small Businesses
• No Thank You: Tax, Legal and Practical Consequences of Charitable Gifts Returned to Donors
• How to Handle Gifts from 'Tainted' Donors
• Falling From Legislative Grace
• Charitable Deduction Deconstruction
• Disclaimer Danger: IRS Deems Disclaimer of Trust Interest Not Subject to Gift Tax
• Increased Charitable Giving Through the Legacy IRA Act
• GST Tax Exemptions in Jeopardy
• Court Upholds Regulations Requiring Charities to Disclose Donors
• Charitable Contributions From Trusts are Treated Differently

News & Press Releases

• 29 Cummings & Lockwood Attorneys Named Best Lawyers® in Connecticut for 2023
• West Hartford Office - 2023 Best Lawyers in America® and Ones to Watch™
• 12 Cummings & Lockwood Attorneys Have Been Recognized as Connecticut Super Lawyers and Rising Stars in 2022
• 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