David M. Halpen
Background
David M. Halpen is Counsel in the Palm Beach Gardens office of Cummings & Lockwood. David has 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.
Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach Offices.
Practice Areas
- Private Clients Group
- Wills, Trusts and Estate Planning
- Probate and Estate Administration
- Fiduciary and Trustee Services
- Philanthropic Giving
- International Estate and Tax Planning
- Business Succession Planning
- National Charitable Planning Group
- Estate Planning for Collectors, Authors, Artists and Musicians
- Tax Controversy and Litigation
- Family Office and Closely Held Business Group
Education
- University of Florida, Levin College of Law (LL.M. in Taxation, 1994)
- Paris Institute of International Law (Certificate in International Law, 1992)
- Leiden University, The Netherlands (Certificate in International Tax Law, 1992)
- University of Florida, Levin College of Law (J.D., with honors, 1993)
- University of Florida (B.A. in Criminology, 1990)
Bar Admissions
- Florida, 1993
- United States District Court, Middle District of Florida
- United States Tax Court
Professional Organizations
- Florida Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- American Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- Palm Beach County Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- North Palm Beach County and Martin County Estate Planning Counsel, Member
Professional Recognition
- The Best Lawyers in America (Tax Law and Trust and Estates), 2013 - present
- The Best Lawyers in America, Lawyer of the Year, Trusts & Estates, West Palm Beach, 2023
Articles/Publications
- "Estate and Probate Planning for Snow Birds and Florida Residents", 22nd Annual Midwest Estate, Tax and Business Planning Institute, 1995
News & Press Releases
- Palm Beach Gardens Office - 2023 Best Lawyers in America® and Ones to Watch™
- 35 Cummings & Lockwood Attorneys in Connecticut and Florida Have Been Named Among The Best Lawyers in America for 2021, 2 Attorneys Received Lawyer of the Year Awards and 8 Attorneys Have Been Identified as the Ones to Watch
- 34 Cummings & Lockwood Attorneys in Connecticut and Florida Named Among The Best Lawyers in America for 2020
- Cummings & Lockwood Attorneys in Connecticut and Florida Named 2019 Best Lawyers in America
- Cummings & Lockwood Announces the Promotion of David M. Halpen to Principal-in-Charge of the Palm Beach Garden's Office
- 32 Cummings & Lockwood LLC Attorneys Named to 2018 Best Lawyers® List
- 21 Cummings & Lockwood Attorneys in Connecticut and Florida Named 2017 Best Lawyers in America
- Cummings & Lockwood Announces the Addition of David M. Halpen to Its Private Clients Group in Palm Beach Gardens, Florida
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Counsel
Seacoast Banking Centre
3001 PGA Boulevard, Suite 104
Palm Beach Gardens,
FL
33410
T 561.214.8508
F 239.430.3366
Background
David M. Halpen is Counsel in the Palm Beach Gardens office of Cummings & Lockwood. David has 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.
Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach Offices.
- Private Clients Group
- Wills, Trusts and Estate Planning
- Probate and Estate Administration
- Fiduciary and Trustee Services
- Philanthropic Giving
- International Estate and Tax Planning
- Business Succession Planning
- National Charitable Planning Group
- Estate Planning for Collectors, Authors, Artists and Musicians
- Tax Controversy and Litigation
- Family Office and Closely Held Business Group
- University of Florida, Levin College of Law (LL.M. in Taxation, 1994)
- Paris Institute of International Law (Certificate in International Law, 1992)
- Leiden University, The Netherlands (Certificate in International Tax Law, 1992)
- University of Florida, Levin College of Law (J.D., with honors, 1993)
- University of Florida (B.A. in Criminology, 1990)
- Florida, 1993
- United States District Court, Middle District of Florida
- United States Tax Court
- Florida Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- American Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- Palm Beach County Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- North Palm Beach County and Martin County Estate Planning Counsel, Member
- The Best Lawyers in America (Tax Law and Trust and Estates), 2013 - present
- The Best Lawyers in America, Lawyer of the Year, Trusts & Estates, West Palm Beach, 2023
- "Estate and Probate Planning for Snow Birds and Florida Residents", 22nd Annual Midwest Estate, Tax and Business Planning Institute, 1995
- Palm Beach Gardens Office - 2023 Best Lawyers in America® and Ones to Watch™
- 35 Cummings & Lockwood Attorneys in Connecticut and Florida Have Been Named Among The Best Lawyers in America for 2021, 2 Attorneys Received Lawyer of the Year Awards and 8 Attorneys Have Been Identified as the Ones to Watch
- 34 Cummings & Lockwood Attorneys in Connecticut and Florida Named Among The Best Lawyers in America for 2020
- Cummings & Lockwood Attorneys in Connecticut and Florida Named 2019 Best Lawyers in America
- Cummings & Lockwood Announces the Promotion of David M. Halpen to Principal-in-Charge of the Palm Beach Garden's Office
- 32 Cummings & Lockwood LLC Attorneys Named to 2018 Best Lawyers® List
- 21 Cummings & Lockwood Attorneys in Connecticut and Florida Named 2017 Best Lawyers in America
- Cummings & Lockwood Announces the Addition of David M. Halpen to Its Private Clients Group in Palm Beach Gardens, Florida