Cummings & Lockwood

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Client Alert - Tax-Free Direct Charitable/IRA Distributions

November 2015

Will Congress extend expired law retroactively for 2015? If so, when? What should donors do?

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Client Alert - New York Estate Tax Laws

February 2014

Recently Governor Cuomo submitted a budget bill which includes significant changes to the New York estate tax laws. 

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Client Alert - Estate, Gift and Generation-Skipping Transfer Tax

January 2013

On January 2, 2013, the Federal Government enacted the American Taxpayer Relief Act of 2012 (the “2012 Tax Act”) changing, among other things, the estate, gift and generation-skipping transfer (“GST”) tax regime once again.  

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