News & Insights
10 Strategies for Passing on Retirement Assets When Your Clients Pass On
November 2016This presentation discusses 10 strategies for managing retirement assets, specifically, beneficiary designations and incorporating them into the estate plan to ensure consistent treatment with other assets. (16:48)
10 Opportunities to Take Advantage of IRS Interest Rates
November 2016This presentation discusses 10 ways to take advantage of IRS interest rates set by the IRS, including GRATs, sales, loans, private annuities, QPRTs, and charitable trusts. (15:57)
10 Charitable Planning Ideas That Can Turn Any Client into a Philanthropist
November 2016This presentation discusses 10 charitable planning ideas for clients throughout their lifetime, at their death, and as a legacy that continues with their family for generations. (18:44)
10 Challenges When Planning for the Business Owner
November 2016This presentation discusses 10 estate planning challenges when planning for the business owner. A gift of an interest in a business need not throw the operations of the business completely upside down. However, in order for a gift to be respected, there are some formalities that must be observed. (15:00)
10 Ways the 2704 Regulations (if finalized) Will Ruin Your Holiday Season
November 2016This presentation discusses the proposed regulatory changes (2704 regulations) relating to family-owned businesses and their impact on clients and how they will change estate planning in the future. (25:46)
10 Things to Consider When Administering Irrevocable Trusts
November 2016This presentation discusses the 10 things you should know about the ongoing administrative tasks associated with lifetime gifting trusts, including compliance with tax regulations and fiduciary duties of Trustees. (13:14)
10 Potential Pitfalls in a Residential Real Estate Closing and How to Avoid Them
November 2016The words that nobody wants to hear on the closing day is: “We had to adjourn the closing.” This presentation discusses problems that can arise at real estate closings and how they can be avoided by careful planning and preparation. (10:36)
Conrad Teitell to Receive the Lifetime Achievement Award from the National Association of Estate Planners and Councils
November 17, 2016The National Association of Estate Planners & Councils (NAEPC) is a national organization of affiliated estate planning councils and professional estate planners focused on establishing and monitoring the highest professional and educational standards.
2016 Private Clients Group Annual Client Update
November 2016Although 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.
Cummings & Lockwood Selected as "Best Law Firm" by U.S. News & World Report and Best Lawyers
November 8, 2016Cummings & Lockwood LLC is pleased to announce that the Firm and its six offices have been listed in the 2017 Edition of “Best Law Firms” by U.S. News & World Report and Best Lawyers.
Tax Court Disallows Trusts Charitable Deduction for Want of Charitable Intent
November 6, 2016Simply put, trusts are liable for income tax on the income they earn. They’re also eligible to receive deductions for certain distributions they make.
Trusts & Estates Magazine Website
11 Cummings & Lockwood Attorneys Named Among The 200 Outstanding Lawyers of Fairfield County
November/December 2016Each of the attorneys selected has achieved the highest ratings from at least two organizations with highly regarded selection criteria that serve the legal profession.
Stamford Magazine