Cummings & Lockwood LLC
 Courthouse Columns

Videos

10 Challenges When Planning for the Business Owner

November 2016

This presentation discusses 10 estate planning challenges when planning for the business owner.  A gift of an interest in a business need not throw the operations of the business completely upside down.  However, in order for a gift to be respected, there are some formalities that must be observed.  (15:00)

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10 Ways the 2704 Regulations (if finalized) Will Ruin Your Holiday Season

November 2016

This presentation discusses the proposed regulatory changes (2704 regulations) relating to family-owned businesses and their impact on clients and how they will change estate planning in the future.  (25:46)

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10 Things to Consider When Administering Irrevocable Trusts

November 2016

This presentation discusses the 10 things you should know about the ongoing administrative tasks associated with lifetime gifting trusts, including compliance with tax regulations and fiduciary duties of Trustees.  (13:14)

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10 Potential Pitfalls in a Residential Real Estate Closing and How to Avoid Them

November 2016

The words that nobody wants to hear on the closing day is:  “We had to adjourn the closing.”  This presentation discusses problems that can arise at real estate closings and how they can be avoided by careful planning and preparation.  (10:36)

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