Videos
2025-2026 Estate and Gift Tax Law Update
December 3, 2025In this video, Katherine C. Gent, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Stamford, Connecticut office, reviews the current federal, Connecticut and New York estate, gift and generation-skipping transfer tax laws.
One Big Beautiful Bill Act: What You Need to Know for Estate, Gift and Income Tax Planning
December 3, 2025In this video, Eva V. Kliegman, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Greenwich, Connecticut office, covers the aspects of the new tax legislation that affect estate, gift and income tax planning.
Private Foundations: Avoiding Self-Dealing Pitfalls
December 3, 2025In this video, Brianna L. Marquis, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s West Hartford, Connecticut office, covers the tips for successfully administering charitable foundations and provides an in-depth look at the pitfalls of self-dealing
The Benefits and Limitations of 1031 Exchanges for High Net Worth Investors
December 3, 2025In this video, Scott T. Witthuhn, a Principal in Cummings & Lockwood’s Commercial Real Estate and Corporate and Finance Groups and based in the firm’s Stamford, Connecticut office, discusses an overview of the nature, potential benefits and process of 1031 exchanges, particularly for wealth planning purposes.
Trust and Estate Disputes: How to Spot Red Flags and Minimize Risk
December 3, 2025In this video, Wyatt R. Jansen, a Principal in Cummings & Lockwood’s Fiduciary and Probate Litigation Group and Litigation Group, and Charles W. Pieterse, a Principal and Co-Chair of Cummings & Lockwood's Fiduciary and Probate Litigation Group, both based in the firm’s Stamford, Connecticut office, cover the common warning signs of impending disputes and how to triage a simmering dispute before it boils over, including strategies for minimizing risk.
Grantor Retained Annuity Trusts
December 3, 2025In this video, Douglas H. Olin, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Greenwich, Connecticut office, covers how to structure and administer a successful Grantor Retained Annuity Trust (“GRAT”) and strategies to set clients up for success.
How to Successfully Address Common Soft Issues in Estate Planning Conferences
December 3, 2025In this video, Daniel G. Johnson, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Stamford, Connecticut office, covers the most appreciated advice during an estate planning conference which can frequently stem from a discussion about a soft issue that is unrelated to tax savings.
Gift and Generation-Skipping Transfer Tax Consequences of Modifying or Decanting Trusts
April 8, 2025In this video, Daniel G. Johnson, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Stamford, Connecticut office, focuses on the important recent IRS Chief Counsel Advice Memorandum 202352018 signaling a shift in the position of the IRS concerning the gift tax consequences of trust modifications as well as gift and generation-skipping tax consequences of modifying or decanting a trust.
Is an Irrevocable Trust Irrevocable? Modification and Decanting Trusts in Connecticut
April 1, 2025In this video, Daniel P. Fitzgerald, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Greenwich, Connecticut office, covers the ins and outs of Connecticut’s modification of trusts and decanting statute. When can you modify or decant and what are the restrictions on modifying or decanting.
Post-Mortem Liquidity: 6166, Life Insurance and Loans
March 25, 2025In this video, Rachel Rhein Zarghami, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s Stamford, Connecticut office, provides an overview of certain lifetime and post-mortem planning opportunities to create liquidity at death.
Recent Supreme Court Decision Regarding Buy-Sell Agreements in Connelly v. U.S.
March 18, 2025In this video, Caroline Demirs Calio, a Principal in Cummings & Lockwood’s Private Clients Group and based in the firm’s West Hartford, Connecticut office, covers the U.S. Supreme Court’s decision in Connelly v. United States, including how buy-sell agreements should be structured after the decision.
Corporate Transparency Act (CTA)
March 11, 2025In this video, Brendan P. Snowden, a Principal in Cummings & Lockwood’s Corporate & Finance Group and based in the firm’s Stamford, Connecticut office, discusses recent regulations implementing the Corporate Transparency Act, which became law on January 1, 2021 as a part of the Anti-Money Laundering Act of 2020.