Cummings & Lockwood LLC
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    For more than 100 years, Cummings & Lockwood's commitment to professional excellence, partner-level attention and responsive client service have made this preeminent law firm the firm of choice for clients who depend on top quality legal representation to meet their complex personal and business needs. We combine the best talent, the latest technology, outstanding service and competitive fees to deliver exceptional value and legal work. As a result, we continue to earn the confidence, trust and respect of our clients, who include many of the nation’s most well-known individuals, families, businesses, financial institutions and charitable organizations.

    Cummings & Lockwood – The Choice for sophisticated legal counsel.

     

    The Choice
       
       

      For more than 100 years, Cummings & Lockwood's commitment to professional excellence, partner-level attention and responsive client service have made this preeminent law firm the firm of choice for clients who depend on top quality legal representation to meet their complex personal and business needs. We combine the best talent, the latest technology, outstanding service and competitive fees to deliver exceptional value and legal work. As a result, we continue to earn the confidence, trust and respect of our clients, who include many of the nation’s most well-known individuals, families, businesses, financial institutions and charitable organizations.

      Cummings & Lockwood – The Choice for sophisticated legal counsel.

       

      What’s New

      Alerts & Updates

      IRS Offers Safe Harbor For Trump Account Contributions

      July 16, 2026

      Created under the One Big Beautiful Bill Act, Trump Accounts are a new, custodial-style traditional IRA that can be established for any U.S. citizen who has not reached age 18 during the calendar year and has a Social Security number. 

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      News & Press Releases

      Ashley Seth Joins Cummings & Lockwood as a Private Clients Associate in the Firm’s Greenwich Office

      July 7, 2026

      Cummings & Lockwood is pleased to announce that Ashley Seth has joined the firm as an Associate in the Private Clients Group and is based in the Greenwich office.

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      Alerts & Updates

      Connecticut Supreme Court Clarifies Standards Governing Estate Tax Domicile Disputes

      July 1, 2026

      In an important decision for part-time Connecticut residents, the Connecticut Supreme Court recently clarified the standards governing estate tax domicile disputes.

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      Alerts & Updates

      New York Enacts New Tax Surcharge on Non-Primary Residences

      June 17, 2026

      New York State recently passed its 2026–2027 Budget Bill introducing a new surcharge on residential properties in New York City that are not used as the owner's primary residence.  If you own a second home, investment property, or pied-à-terre in New York City, this new law could impact your property tax bill starting this summer.

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      Events

      Two Roads Diverge: Litigating Trust, Estate, and Fiduciary Disputes in Probate Court vs. Superior Court

      June 2, 2026

      On June 2, 2026, Wyatt R. Jansen, Principal, and Charles W. Pieterse, Principal and Co-Head of the Fiduciary Litigation Group, at Cummings & Lockwood, delivered a presentation entitled “Two Roads Diverge: Litigating Trust, Estate, and Fiduciary Disputes in Probate Court vs. Superior Court”. 

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      Cummings & Lockwood's Estate Planning FAQs

      FAQ

      Welcome to Cummings & Lockwood’s Estate Planning FAQs. To help educate our clients and their advisors on a broad range of trust, estate and charitable planning topics and share our knowledge and experience, the firm’s Private Clients Group has created Estate Planning FAQs which provide answers to the many questions frequently asked of our trusts and estates attorneys. Periodically, we will publish new questions and answers that may be of interest to you, and we invite you to visit our website for these and other updates in the future. Learn More

      Professional Recognitions

      Top Ranked Chambers - High Net Worth 2023

      Cummings & Lockwood is pleased to announce that for the 10th consecutive year, the firm’s trusts and estates practice in Connecticut was ranked in Tier 1 in Private Wealth Law by Chambers in their 2025 Chambers High Net Worth Guide, which offers market-leading rankings, reviews and insights respect to the world’s leading professional advisers who provide specialized advice to high net worth individuals.

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      ACTEC - The American College of Trust and Estate Counsel

      11 Cummings & Lockwood private clients attorneys are Fellows in the prestigious American College of Trust and Estate Counsel (ACTEC).

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      The Florida Bar 1950

      Cummings & Lockwood attorneys have been Board Certified by the Florida Bar in Wills, Trusts and Estates.

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      The Best Lawyers in America

      34 Cummings & Lockwood attorneys have been recognized by Best Lawyers® as “The Best Lawyers in America,” 11 “Ones to Watch,” and 1 “Lawyer of the Year” in the 2025 edition, for a total of 46 attorneys in the firm receiving recognition.

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      Best Lawyers Best Law Firms U.S. News 2026

      Cummings & Lockwood Was Selected by Best Lawyers® as a Best Law Firm in 2026 in 15 Practice Areas and in 4 Geographic Regions.

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      Super Lawyers 2026

      26 Cummings & Lockwood attorneys have been named Connecticut Super Lawyers or Rising Stars in 2026 by Super Lawyers. 

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      AV Preeminent Martindale-Hubbell Lawyer Ratings

      26 Cummings & Lockwood attorneys have received Martindale-Hubbell® Peer Review Ratings™ such as AV Preeminent®, Distinguished or Notable.

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