Cummings & Lockwood

David M. Halpen

Background

David M. Halpen is Principal-in-Charge of the Palm Beach Gardens office of Cummings & Lockwood.  David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients. 

Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach Offices.

Practice Areas

Education

  • University of Florida, Levin College of Law (LL.M. in Taxation, 1994)
  • Paris Institute of International Law (Certificate in International Law, 1992)
  • Leiden University, The Netherlands (Certificate in International Tax Law, 1992)
  • University of Florida, Levin College of Law (J.D., with honors, 1993)
  • University of Florida (B.A. in Criminology, 1990)

Bar Admissions

  • Florida, 1993
  • United States District Court, Middle District of Florida
  • United States Tax Court

Professional Organizations

  • Florida Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • American Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • Palm Beach County Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • North Palm Beach County and Martin County Estate Planning Counsel, Member

Professional Recognition

Articles/Publications

  • "Estate and Probate Planning for Snow Birds and Florida Residents", 22nd Annual Midwest Estate, Tax and Business Planning Institute, 1995

Principal

Seacoast Banking Centre
3001 PGA Boulevard, Suite 104
Palm Beach Gardens, FL 33410

T 561.214.8508

F 239.430.3366

dhalpen@cl-law.com

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Background

David M. Halpen is Principal-in-Charge of the Palm Beach Gardens office of Cummings & Lockwood.  David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients. 

Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach Offices.

Education
  • University of Florida, Levin College of Law (LL.M. in Taxation, 1994)
  • Paris Institute of International Law (Certificate in International Law, 1992)
  • Leiden University, The Netherlands (Certificate in International Tax Law, 1992)
  • University of Florida, Levin College of Law (J.D., with honors, 1993)
  • University of Florida (B.A. in Criminology, 1990)
Bar Admissions
  • Florida, 1993
  • United States District Court, Middle District of Florida
  • United States Tax Court
Professional Organizations
  • Florida Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • American Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • Palm Beach County Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
  • North Palm Beach County and Martin County Estate Planning Counsel, Member
Professional Recognition
Articles/Publications
  • "Estate and Probate Planning for Snow Birds and Florida Residents", 22nd Annual Midwest Estate, Tax and Business Planning Institute, 1995

 

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