Cummings & Lockwood LLC
 Courthouse Columns

Alerts & Updates

Client Alert - The Tax Cuts and Jobs Act of 2017

December 2017/January 2018

As you are aware, on December 22, 2017, the Federal government enacted The Tax Cuts and Jobs Act of 2017 (the "2017 Tax Act") changing, among other things, the estate, gift and generation-skipping transfer ("GST") tax regime once again.

More»

Client Alert - Important New Changes to the Connecticut Estate and Gift Tax

November 1, 2017

On October 31, 2017, Governor Dannel P. Malloy signed the new Connecticut State Budget for the Biennium Ending June 30, 2019.  The new budget included a change to the Connecticut Estate and Gift Tax Regime. 

More»

2016 Private Clients Group Annual Client Update

November 2016

Although we cannot be certain what the new Trump Administration will seek to change in the federal tax laws, we do know that during the campaign season President-Elect Trump expressed these intentions with regard to federal estate, gift and income taxes.

More»

Client Alert - IRS Proposes Dramatic Changes in Valuation Discounts For Family-Owned Businesses and Entities For Gift and Estate Purposes

August 31, 2016

On August 2, 2016, the IRS proposed major changes to the Regulations under Section 2704 of the Internal Revenue Code affecting how interests in family-held businesses are to be valued when transferred among family members.

More»

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?

More»

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. 

More»

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.  

More»