News & Insights
Heather J. Rhoades Named 2016 Hartford Trusts & Estates Attorney of the Year
May 2016This recognition awards recipients based on their particularly high level of peer recognition in their respective practice area.
Asset Protection or Abusive Tax Planning?
May 16, 2016Former billionaires punished for using offshore trusts as "piggy banks" to defraud the IRS. “Never let a creditor get to your asset, no matter how bad your mistake.”
Trusts & Estates Magazine Website
IRS "Rolls Over" Where Beneficiary Designation Overlooked
May 11, 2016Without professional assistance, it’s easy for an individual to forego updating an essential element of their estate plan: beneficiary designations.
Trusts & Estates Magazine Website
The Legacy IRA: The Charitable IRA Rollover Part II
May 8, 2016Retirees searching for income who also want to give to charity are drawn to charitable remainder trusts and charitable gift annuities. You get lifetime payouts, and the charity gets its share when you die.
Forbes Magazine Website
New Federal Bill Authorizes Charitable Life-Income IRA Rollovers
May 5, 2016A life-income charitable individual retirement account rollover bill (HR5171) (The Legacy IRA Act) has just been introduced this morning by House Ways and Means Committee members.
Trusts & Estates Magazine Website
IRS Rules on Tax Consequences Associated with Early Termination of a Generation-Skipping Taxable Marital Trust
April 24, 2016A surviving spouse was the beneficiary of two marital trusts established under her late husband’s revocable trust agreement.
Trusts & Estates Magazine Website
Improper Payments by Private Foundations
As Donald Trump learned the hard way, the consequences can be costly
March 28, 2016A private foundation, it’s been said, is a large body of money surrounded by those who want some. But, to whom may a private foundation make contributions?
Trusts & Estates Magazine Website
Laura Weintraub Beck of Cummings & Lockwood Receives YWCA Greenwich BRAVA Award
February 4, 2016Established in 1977, the YWCA Greenwich BRAVA Awards recognize outstanding women achievers who have excelled in their professional careers and who also volunteer their time and talent to help others.
Legal Underpinnings for Formulating (And Defending) Estate Plans
December 21, 2015Finding your way through the tax law maze of authorities. A U.S. Supreme Court Justice’s comment on an important criminal law rule is instructive.
Trusts & Estates Magazine
Defining Real Success
January-March 2016How do you define success? For many companies, success is determined solely by monetary return, but for some progressive organizations, helping others is a critical factor when gauging the organization’s success.
Beyond The Gates Magazine
Cummings & Lockwood Announces the Addition of David M. Halpen to Its Private Clients Group in Palm Beach Gardens, Florida
December 16, 2015Mr. Halpen brings over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients.
Hedge Fund Managers Must Exercise Restraint in Deploying Indemnification Provisions
November 18, 2015Indemnification provisions are the forbidden fruit in every hedge fund partnership agreement.
The Hedge Fund Law Report, Volume 8, Number 45