Cummings & Lockwood LLC
 Courthouse Columns

News & Insights

September 2020 Client Update

This annual update analyzes the implications of a Trump and Biden presidency with regard to estate, gift and generation-skipping transfer (GST) taxes, as well as describes the benefits of making gifts in 2020 and the various gifting techniques to consider.

CLIENT ALERT: IRS Issues Proposed Regulations on Taxation of Carried Interest under IRC 1061

August 9, 2020

On July 31, 2020, the Internal Revenue Service issued proposed regulations regarding taxation of an “Applicable Partnership Interest” or API, under Internal Revenue Code (IRC) section 1061, clarifying and elaborating on the taxation of  API (including items such as carried interest). In 2017, under what is commonly known as the Tax Cuts and Jobs Act, Congress enacted IRC 1061.

Introduction to Cummings & Lockwood’s Litigation Group

July 23, 2020

In this video, John W. Cannavino provides an overview of Cummings & Lockwood’s Litigation Group and the firm’s experience in Federal, State and Probate Courts and with national arbitration and mediation forums.  (4:30)

Introduction to Cummings & Lockwood’s Commercial Real Estate Group

July 16, 2020

In this video, Jonathan B. Mills provides an overview of Cummings & Lockwood’s Commercial Real Estate Group, including a description of  the firm’s experience, client base and legal services which encompass commercial real estate sales and acquisitions, commercial real development, commercial real estate leasing and commercial real estate financing.  (3:45)

Introduction to Cummings & Lockwood’s Corporate & Finance Group

July 9, 2020

In this video, Joel Schechter provides an overview of Cummings & Lockwood’s Corporate & Finance Group, which provides a broad range of legal services including corporate entity formation, corporate governance and  acquisitions and financings, as well as specialized services such as franchise law and entertainment and sports law.  (5:01)

Cummings & Lockwood Garners the Top Spot in Private Wealth Law in Connecticut in the 2020 High Net Worth Guide

July 9, 2020

Cummings & Lockwood is pleased to announce that for the fifth year in a row, the Firm has been ranked in Tier 1 in Private Wealth Law in Connecticut by Chambers & Partners in their 2020 Chambers High Net Worth Guide.  

An Introduction to Cummings & Lockwood's Private Clients Group

July 5, 2020

In this video, Laura Weintraub Beck provides an overview of Cummings & Lockwood’s Private Clients Group which provides a broad array of trusts and estates services to individuals, families, family offices, closely held businesses and private foundations.  (3:56)

24 Cummings & Lockwood Attorneys Named in the 2020 Edition of Connecticut’s Best Lawyers

June 18, 2020

Cummings & Lockwood LLC is pleased to announce that 24 of its attorneys have been listed in the 2020 edition of Connecticut’s Best Lawyer.  First published in 1983, Best Lawyers® is the oldest and most respected guide to the legal profession.

Six Cummings & Lockwood’s Trusts & Estates Attorneys Named Florida Super Lawyers in 2020

June 16, 2020

Cummings & Lockwood is pleased to announce that the following six trusts and estates attorneys in the Firm’s Naples and Bonita Springs offices have been selected Florida Super Lawyers in 2020.

Timing is Everything When It Comes to Self-Dealing Rules

Private letter ruling should provide comfort to fiduciaries interacting with private foundations
June 2, 2020

Stefania L. Bartlett and Cara Howe Santoro wrote an article for WealthManagement.com entitled "Timing is Everything When It Comes to Self-Dealing Rules" which was published on June 3, 2020.


WealthManagement.com

An Introduction to Cummings & Lockwood

May 31, 2020

In this video, Jonathan B. Mills discusses the 110 year history of Cummings & Lockwood, a law firm headquartered in Stamford, Connecticut; the establishment of six offices in Connecticut and Florida; its four main practice areas which include Private Clients, Corporate & Finance, Litigation and Commercial Real Estate; and its clients which include private clients and commercial enterprises.  (5:30)

Quid Pro Quo and Fundraising Events

Conrad Teitell, Rachel B.G. Sherman and Katherine C. Gent wrote an article for Trusts and Estate Magazine entitled "Quid Pro Quo and Fundraising Events" which was published in the June 2020 Issue.


Trusts & Estates Magazine