Cummings & Lockwood LLC
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    For more than 100 years, Cummings & Lockwood's commitment to professional excellence, partner-level attention and responsive client service have made this preeminent law firm the firm of choice for clients who depend on top quality legal representation to meet their complex personal and business needs. We combine the best talent, the latest technology, outstanding service and competitive fees to deliver exceptional value and legal work. As a result, we continue to earn the confidence, trust and respect of our clients, who include many of the nation’s most well-known individuals, families, businesses, financial institutions and charitable organizations.

    Cummings & Lockwood – The Choice for sophisticated legal counsel.

     

    The Choice
       
       

      For more than 100 years, Cummings & Lockwood's commitment to professional excellence, partner-level attention and responsive client service have made this preeminent law firm the firm of choice for clients who depend on top quality legal representation to meet their complex personal and business needs. We combine the best talent, the latest technology, outstanding service and competitive fees to deliver exceptional value and legal work. As a result, we continue to earn the confidence, trust and respect of our clients, who include many of the nation’s most well-known individuals, families, businesses, financial institutions and charitable organizations.

      Cummings & Lockwood – The Choice for sophisticated legal counsel.

       

      What’s New

      News & Press Releases

      Cummings & Lockwood is pleased to announce that Jonathan B. Mills has been named "Lawyer of the Year" in Real Estate Law by Best Lawyers®

      August 20, 2024

      Jonathan B. Mills, Chair of Cummings & Lockwood's Commercial Real Estate Group,
      was named "Lawyer of the Year" in Real Estate Law in the Stamford region by Best
      Lawyers® in 2025.

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      Alerts & Updates

      Connecticut Modifies Retirement Income Withholding Requirements and Other Tax Law Changes

      July 29, 2024

      Governor Ned Lamont recently signed legislation which modifies a number of important Connecticut tax provisions.  Most modifications become effective for tax years beginning on or after January 1, 2025 and include:

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      News & Press Releases

      Cummings & Lockwood Ranks as a Top Tier Private Wealth Law Firm in Connecticut by Chambers High Net Worth Guide for the 9th Consecutive Year

      July 19, 2024

      Cummings & Lockwood is pleased to announce that the firm’s Private Clients Group in Connecticut has achieved the top tier ranking by Chambers High Net Worth Guide for the 9th consecutive year in private wealth law. 

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      Alerts & Updates

      CONNELLY v. UNITED STATES: Supreme Court Weighed In on the Valuation of Closely-Held Companies for Estate Tax Purposes

      June 27, 2024

      Succession planning for many closely-held and family businesses will be impacted by the Supreme Court’s June 6, 2024 ruling in Connelly v. United States.  In the case, the Court  unanimously upheld the IRS’s position that life insurance proceeds payable to a company to fund its obligation to redeem shares from a deceased shareholder are an asset that increases the company’s fair market value. 

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      Alerts & Updates

      Connecticut Passes Decanting Statute to Provide Greater Flexibility to Modify Old Trusts

      June 10, 2024

      On June 5, 2024, Connecticut followed a number of other states by passing a “decanting” statute which specifically authorizes decanting of irrevocable trusts in Connecticut.  Decanting is the act of a Trustee distributing the assets from a trust (“Old Trust”) into a new trust (“New Trust”) which has different terms that are more suited to the current circumstances. 

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      Cummings & Lockwood's Estate Planning FAQs

      FAQ

      Welcome to Cummings & Lockwood’s Estate Planning FAQs. To help educate our clients and their advisors on a broad range of trust, estate and charitable planning topics and share our knowledge and experience, the firm’s Private Clients Group has created Estate Planning FAQs which provide answers to the many questions frequently asked of our trusts and estates attorneys. Periodically, we will publish new questions and answers that may be of interest to you, and we invite you to visit our website for these and other updates in the future. Learn More

      Professional Recognitions

      Top Ranked Chambers - High Net Worth 2023

      Cummings & Lockwood is pleased to announce that for the 9th consecutive year, the firm’s trusts and estates practice in Connecticut was ranked in Band 1 in Private Wealth Law by Chambers in their 2023 Chambers High Net Worth Guide, which offers market-leading rankings, reviews and insights to the world's leading professional advisers.

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      ACTEC - The American College of Trust and Estate Counsel

      12 Cummings & Lockwood private clients attorneys are Fellows in the prestigious American College of Trust and Estate Counsel (ACTEC).

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      The Florida Bar 1950

      6 Cummings & Lockwood attorneys have been Board Certified by the Florida Bar in Wills, Trusts and Estates and 1 attorney has been Board Certified in Tax Law.

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      The Best Lawyers in America

      31 Cummings & Lockwood attorneys have been recognized by Best Lawyers® as “The Best Lawyers in America,” 8 “Ones to Watch,” and 2 “Lawyer of the Year” in the 2025 edition, for a total of 41 attorneys in the firm receiving recognition.

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      Best Lawyers Best Law Firms U.S. News 2024

      Cummings & Lockwood Was Selected by Best Lawyers® as a Best Law Firm in 2024 in 15 Practice Areas and in 4 Geographic Regions

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      Super Lawyers 2023

      13 Cummings & Lockwood attorneys have been named Connecticut Super Lawyers and Rising Stars, and attorneys have been named Florida Super Lawyers and Rising Stars in 2023.

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      AV Preeminent Martindale-Hubbell Lawyer Ratings

      26 Cummings & Lockwood attorneys have received Martindale-Hubbell® Peer Review Ratings™ such as AV Preeminent®, Distinguished or Notable.

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