News & Insights
US Postal Service Disrupts "Mailbox" Rule for Tax Filing and Payment Deadlines
January 6, 2026Under IRC § 7502, a tax return, refund claim or tax payment is deemed to be filed or paid on the date of the postmark stamped on the envelope in which it was mailed even if received by the IRS days or weeks later.
New York Tax Court Approves "Drop and Swap" Technique in Real Estate Like-Kind Exchange
December 16, 2025An IRC § 1031 like-kind exchange (“LKE”) is a tax-deferred transaction in which the taxpayer sells real estate held for productive use in a trade or business or for investment (“qualifying property”) and reinvests the sales proceeds in other qualifying property.
Connecticut Appellate Court Issues Guidance on Asset-Protection Trusts in Divorce
December 9, 2025A recent Connecticut Appellate Court case provides guidance on an important issue in many high-net-worth divorce cases: whether property in asset-protection trusts is “marital property” subject to equitable distribution.
New York Emphasizes "Substance over Form" In Determining Domicile For Income Tax Purposes
December 8, 2025The determination of domicile can be critical for state tax planning because states which have state level income and/or estate taxes generally impose those taxes on a person domiciled in the state more than on a non-resident.
2025 Private Clients Annual Update
November 18, 2025We hope that you and your family are enjoying a peaceful and healthy 2025. This past year has brought a lot of changes and political and economic debate in Washington and nationally, but for once we find ourselves ending the year with a new level of predictability in the federal gift, estate and generation-skipping transfer (“GST”) tax regime.
Cummings & Lockwood Selected by Best Lawyers® As a Best Law Firm in Its 2026 Edition
November 7, 2025Cummings & Lockwood is pleased to announce that Cummings & Lockwood was selected by Best Lawyers® as a Best Law Firm in their 2026 edition in 15 practice areas and across four geographic regions where the firm has offices.
In Memoriam – Gina D. Silvestri
November 6, 2025It is with profound sadness that Cummings & Lockwood announces the death of our partner, Gina D. Silvestri, who had a stellar 37 year career with the firm and was most recently based in the Greenwich office, having also been resident in the West Hartford and Stamford offices earlier in her career.
21 Cummings & Lockwood Attorneys Have Been Named Connecticut Super Lawyers or Rising Stars in 2025
October 22, 202521 Cummings & Lockwood attorneys have been named Connecticut Super Lawyers or Rising Stars in 2025 by Super Lawyers.
IRS Issues Final Regulations on Roth Catch-Up Provisions
October 14, 2025On September 15, the Internal Revenue Service issued final regulations which implement the mandatory Roth catch-up contribution rule enacted as part of the SECURE 2.0 Act of 2022 (the “SECURE Act”).
Cummings & Lockwood Welcomes Devin A. Damon to Its Trusts and Estates Practice in Bonita Springs, Florida
September 25, 2025Cummings & Lockwood is please to announce that Devin A. Damon has joined the firm as an Associate in the Private Clients Group and is based in the Bonita Springs office.
Cummings & Lockwood Welcomes Two Trusts and Estates Attorneys to Its Greenwich, Connecticut, Office
September 25, 2025Cummings & Lockwood is pleased to announce the addition of two trusts and estates attorneys to its Greenwich, Connecticut office -- George L. Smith, Senior Counsel and Eva V. Kliegman, Principal.
Cummings & Lockwood Welcomes John M. Hendele IV to Its Litigation Practice in Stamford
September 25, 2025Cummings & Lockwood is pleased to welcome John M. Hendele IV, a litigation Counsel based in the firm’s Stamford office.