Cummings & Lockwood LLC
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Videos

Domicile Planning and Moving to Florida

February 24, 2020

In this video, Robert L. Lancaster, a Principal in Cummings & Lockwood’s Private Clients Group, discusses the importance of domicile, the difference between domicile and residence, the tax and non-tax consequences of a change of domicile, and the various ways in which one can establish a new domicile. (2:39)

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Charitable Planning

February 20, 2020

In this video, Heather J. Rhoades, a Principal in Cummings & Lockwood’s Private Clients Group, discusses how charitable giving can be incorporated into an estate plan, as well as describes the more common charitable structures or techniques, such as Charitable Lead Trusts, Charitable Remainder Unitrusts and Private Foundations.  (2:01)

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Probate & Estate Administration

February 17, 2020

In this video, Mary Beth Crawford, a Principal in Cummings & Lockwood’s Private Clients Group, discusses who is responsible for settling an estate, what happens if there is no Will and how long it typically takes to settle an estate, as well as outlines the seven principal duties of an Executor.  (2:40)

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Choice of Fiduciaries

February 13, 2020

In this video, Daniel G. Johnson, a Principal in Cummings & Lockwood’s Private Clients Group, discusses what a fiduciary is, the roles and responsibilities of a fiduciary, and the selection of fiduciaries, which might include a family member, non-family member, a trust company or bank with a trust department, or a trusts and estates attorney or accountant who regularly serves as Executor or Trustee.  (2:23) 

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Connecticut Directed Trusts

February 10, 2020

In this video, Daniel P, Fitzgerald, a Principal in Cummings & Lockwood’s Private Clients Group, discusses the estate planning opportunities presented by the Connecticut Directed Trust Act.  (2:38)

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Connecticut Asset Protection Trusts

February 6, 2020

In this video, Kelley Galica Peck, a Principal in Cummings & Lockwood’s Private Clients Group, discusses new asset protection planning in Connecticut through Asset Protection Trusts.  (2:42)

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2019 Year-End Summary of Federal, Connecticut and New York Estate, Gift and Transfer Tax Update

November 2019

In this video, Rachel Rhein Zarghami, a Counsel in Cummings & Lockwood’s Private Clients Group, reviews the 2019 year-end Federal, Connecticut and New York estate, gift and generation-skipping transfer tax laws, as well as the laws of other states that have changed their estate tax exemptions.  (4:05)

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Connecticut Uniform Trust Code (CUTC)

November 2019

In this video, Jessie A. Gilbert, a Principal in Cummings & Lockwood’s Private Clients Group, discusses the Connecticut Uniform Trust Code which was effective on January 1, 2020.  This Act is a major revision to the trust law in Connecticut, containing many changes to the administration of trusts in Connecticut and creating some new planning opportunities for clients in Connecticut.  (16:53)

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Connecticut Dynasty Trusts and Directed Trusts

November 2019

In this video, Daniel P. Fitzgerald, a Principal in Cummings & Lockwood’s Private Clients Group, discusses the Directed Trust Act which is part of the new trust legislation in Connecticut.    (13:03)

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Connecticut Domestic Asset Protection Trusts

November 2019

In this video, Laura Weintraub Beck and Margaret A. Deluca, Principals in Cummings and Lockwood’s Private Clients Group, discuss Connecticut Domestic Asset Protection Trusts, part of sweeping trust legislation which became effective on January 1, 2020.   (28:43)

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Domicile Audit and Appeals

November 2019

In this video, David T. Martin, a Principal in Cummings & Lockwood’s Litigation Group, discusses domicile audits and appeals.  Connecticut and other states continue to aggressively audit income and estate tax returns, claiming that individuals are domiciled in such state.   (8:34)

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Anatomy of a Will Contest

November 2019

In this video, Michael P. Kaelin, a Principal in Cummings & Lockwood’s Litigation Group, discusses the nature of a Will contest and how there has been a significant rise in Probate litigation in Connecticut.  He reviews when a Will and other estate planning documents and structures can be contested and whether such claims might be successful.  (22:25)

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