News & Insights
Planning for the Transfer of a Hedge Fund or Private Equity Interest
November 2017This presentation outlines the planning available for owners of hedge funds or private equity firms, including techniques such as GRATs and Installment Sales, Derivative Overlays, and the Vertical Slice Safe Harbor rules. (25:11)
Cummings & Lockwood Selected as “Best Law Firm” By U.S. News & World Report and Best Lawyers
Cummings & Lockwood LLC is pleased to announce that the Firm and its six offices have been listed in the 2018 Edition of “Best Law Firms” by U.S. News & World Report and Best Lawyers.
32 Cummings & Lockwood LLC Attorneys Named to 2018 Best Lawyers® List
Cummings & Lockwood LLC is pleased to announce that 32 of the Firm’s attorneys in Connecticut and Florida have been included in the 2018 Edition of The Best Lawyers in America.
Ancillary Probate in Florida
This Practical Law Guide identifies and discusses the key laws and procedures regarding Florida ancillary probate proceedings, including, but not limited to, determining when a Florida ancillary probate proceeding is necessary or permissible, preliminary requirements for initiating an ancillary probate proceeding, appointment of a personal representative to maintain an ancillary probate proceeding in Florida, etc.
Client Alert - Important New Changes to the Connecticut Estate and Gift Tax
November 1, 2017On 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.
Cummings & Lockwood’s Private Clients Attorneys Author a Series of Practical Law Trusts & Estates Guides for Bloomberg
Cummings & Lockwood’s private clients attorneys have recently authored a series of Practical Law Trusts & Estates Guides for Bloomberg which cover topics such as wills, living wills, health care representatives, advance health directives, power of attorney, estate tax, probate, revocable trusts and ancillary estate proceedings.
17 Cummings & Lockwood Attorneys Have Been Named 2017 Connecticut Super Lawyers and 2017 Rising Stars
Cummings & Lockwood is pleased to announce that 12 attorneys have been selected 2017 Connecticut Super Lawyers and five attorneys have been chosen as 2017 Rising Stars.
Wills in Connecticut
This Practical Law Guide addresses Connecticut state laws and customs that impact wills, including the key statues and rules related to wills, the rules of intestacy, the requirements for creating a valid will, common will provisions, information concerning fiduciaries, and information regarding making changes to wills after execution, special circumstances regarding gifts made under a will or gift recipients, and lost wills.
Signature Pages for Wills and Self-Proving Affidavits in Connecticut
This Practical Law Guide provides signature pages that comply with the execution requirements for Connecticut wills, including an attestation clause, signature lines for the testator and witnesses, and a self-proving affidavit.
Living Wills and Appointment of Health Care Representatives in Connecticut
This Practical Law Guide discusses a living will and appointment of health care representative that allows an individual residing in Connecticut to express personal health care instructions regarding life-sustaining treatments and end-of-life care, and to authorize an agent (health care representative), to make health care decisions on the individual's behalf.
Advance Health Care Directives in Connecticut
This Practical Law Guide addresses an advance health care directive that allows an individual residing in Connecticut to express personal health care instructions regarding life-sustaining treatments and end-of-life care, to authorize an agent (Health Care Representative) to make health care decisions on the individual's behalf, appoint a conservator of the person in case of incapacity, and make an anatomical gift.
Power of Attorney in Connecticut
This Practical Law Guide addresses the development of a power of attorney used by an individual residing in Connecticut to authorize a third party to manage the individual's property and financial matters.