News & Insights
Improper Payments by Private Foundations
As Donald Trump learned the hard way, the consequences can be costly
March 28, 2016A private foundation, it’s been said, is a large body of money surrounded by those who want some. But, to whom may a private foundation make contributions?
Trusts & Estates Magazine Website
Laura Weintraub Beck of Cummings & Lockwood Receives YWCA Greenwich BRAVA Award
February 4, 2016Established in 1977, the YWCA Greenwich BRAVA Awards recognize outstanding women achievers who have excelled in their professional careers and who also volunteer their time and talent to help others.
Legal Underpinnings for Formulating (And Defending) Estate Plans
December 21, 2015Finding your way through the tax law maze of authorities. A U.S. Supreme Court Justice’s comment on an important criminal law rule is instructive.
Trusts & Estates Magazine
Defining Real Success
January-March 2016How do you define success? For many companies, success is determined solely by monetary return, but for some progressive organizations, helping others is a critical factor when gauging the organization’s success.
Beyond The Gates Magazine
Cummings & Lockwood Announces the Addition of David M. Halpen to Its Private Clients Group in Palm Beach Gardens, Florida
December 16, 2015Mr. Halpen brings 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.
Hedge Fund Managers Must Exercise Restraint in Deploying Indemnification Provisions
November 18, 2015Indemnification provisions are the forbidden fruit in every hedge fund partnership agreement.
The Hedge Fund Law Report, Volume 8, Number 45
Client Alert - Tax-Free Direct Charitable/IRA Distributions
November 2015Will Congress extend expired law retroactively for 2015? If so, when? What should donors do?
Charitable Remainder Trust Pitfalls
October 2015Doing a charitable remainder trust (CRT) the right way enables your clients to make significant charitable gifts, provide life income for themselves (and others) and save taxes.
Trusts & Estates Magazine
Daniel G. Johnson Provides Estate and Gift Tax Reform Testimony
September 15, 2015Daniel G. Johnson testified before the Connecticut State Tax Panel in Hartford concerning the migration of Connecticut residents in light of the current Connecticut estate and gift tax regime, as well as the recent increase in probate court fees.
Cummings & Lockwood Attorneys in Connecticut and Florida Named The Best Lawyers in America for 2016
August 17, 2015Corporate Counsel magazine has call Best Lawyers® "The most respected referral list of attorneys in practice."
Patching Up Mucked Up CRTs
Guidelines for doing it right; how defective trusts can be reformed to quality
August 2015Why are some charitable remainder trusts (CRTs) mucked up?
Trusts & Estates Magazine