Videos
Recent Supreme Court Decision Regarding Buy-Sell Agreements in Connelly v. U.S.
March 18, 2025In this video, Caroline Demirs Calio, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s West Hartford, Connecticut office, covers the U.S. Supreme Court’s decision in Connelly v. United States, including how buy-sell agreements should be structured after the decision.
Corporate Transparency Act (CTA)
March 11, 2025In this video, Brendan P. Snowden, a Principal in Cummings & Lockwood’s Corporate & Finance Group and based in the firm’s Stamford, Connecticut office, discusses recent regulations implementing the Corporate Transparency Act, which became law on January 1, 2021 as a part of the Anti-Money Laundering Act of 2020.
Utilizing Charitable Entities in the Current Interest Rate Environment
March 4, 2025In this video, Brianna L. Marquis, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s West Hartford, Connecticut office, covers the best charitable techniques for the current interest rate environment after years of low interest rates.
Potential Implications of the 2024 U.S. Presidential Election on Taxes
February 25, 2025In this video, Elizabeth A. Falkoff, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Stamford, Connecticut office, covers the potential implications of the 2024 U.S. presidential election on the estate, gift and generation-skipping transfer tax system.
2024 Current Estate and Gift Tax Environment
February 20, 2025In this video, Katherine C. Gent, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Stamford, Connecticut office, reviews the current federal, Connecticut and New York estate, gift and generation-skipping transfer tax laws.
An Introduction to Cummings & Lockwood's Private Clients Group
December 20, 2023In this video, Heather Rhoades, Chairman of the Private Clients Group, provides an overview of Cummings & Lockwood's Private Clients Group which provides a broad array of trusts and estates services to individuals, families, family offices, closely held businesses and private foundations.
Estate Planning & Incapacity Planning
December 20, 2023In this video, Margaret (Meg) Deluca, a Principal in Cummings & Lockwood’s Private Clients Group, discusses estate planning, why it is so important in case of incapacity, and the key components of an estate plan: a Will, Trusts, Durable Power of Attorney, Living Will and a Designation of a Health Care Representative.
Cummings & Lockwood 2023 Firm Overview
December 20, 2023In this video, Laura Beck, Chairman and Managing Directory of Cummings & Lockwood, discusses the firm's 115 year history.
Current Estate and Gift Tax Environment
December 6, 2023In this video, Katherine Gent, an attorney in Cummings & Lockwood’s Private Clients Group, discusses the current federal, Connecticut and New York estate, gift and generation-skipping transfer tax laws.
New York Estate Planning Tips and Traps
December 6, 2023In this video, Jessie Gilbert, a Principal in Cummings & Lockwood’s Private Clients Group, discusses several estate planning tips and traps that are specific to clients located in New York or owning property in the State of New York.
Do I Have to Tell My Kids About the Trust?
December 6, 2023In this video, Daniel P. Fitzgerald, a Principal in Cummings & Lockwood’s Private Clients Group, discusses the required disclosures that beneficiaries or designated representatives must receive and the information to which they are entitled.
Florida Back-End Spousal Lifetime Access Trusts
December 6, 2023In this video, Robert Lancaster, a Principal in Cummings & Lockwood’s Private Clients Group, discusses the benefits and risk on the new legislation in Florida, which permits the creation of a Spousal Lifetime Access Trust (“SLAT”) under which the donor spouse may be a beneficiary of the SLAT after the death of the donee spouse, referred to as a “Back-End SLAT.