Cummings & Lockwood LLC
 Courthouse Columns

News & Insights

Legal Underpinnings for Formulating (And Defending) Estate Plans

December 21, 2015

Finding 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 2016

How 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, 2015

Mr. 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, 2015

Indemnification 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 2015

Will Congress extend expired law retroactively for 2015? If so, when? What should donors do?

Charitable Remainder Trust Pitfalls

October 2015

Doing 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, 2015

Daniel 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, 2015

Corporate 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 2015

Why are some charitable remainder trusts (CRTs) mucked up?


Trusts & Estates Magazine
By Conrad Teitell, Patricia Beauregard, and Stefania Bartlett

Cummings & Lockwood Attorneys Named 2015 Florida Super Lawyers

July 8, 2015

Cummings & Lockwood is pleased to announce that seven attorneys have been selected to the 2015 Florida Super Lawyers list. Each year, no more than five percent of the lawyers in the state are selected by the research team at Super Lawyers to receive this honor.

Scott Witthuhn Joins Cummings & Lockwood's Commercial Practice in Stamford, Connecticut

July 6, 2015

Scott Witthuhn received his J.D. from Fordham University School of Law and his B.A. from Yale University.