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Contracts to Make a Will

They can be used for estate plans and charitable giving.
September Issue

Conrad Teitell, Heather J. Rhoades and Brianna L Marquis wrote an article for Trusts and Estates Magazine entitled "Contracts to Make a Will" which was published in the September 2021 Issue.

Trusts & Estates Magazine

New Tax Bill Targets Pass-Through Entities to Help Small Businesses

A push to expand eligibility, simplify calculations and include a phaseout for the pass-through deduction.
August 3, 2021

Brianna L. Marquis wrote an article for entitled "New Tax Bill Targets Pass-Through Entities to Help Small Businesses" which was published on August 3, 2021. 

Cummings & Lockwood Garners the Top Spot in Private Wealth Law and Private Wealth Disputes in Connecticut in the Chambers 2021 High Net Worth Guide

July 23, 2021

Cummings & Lockwood is pleased to announce that it has been selected as a Tier 1 firm in Private Wealth Law in Connecticut in Chambers High Net Worth Guide 2021 for the six consecutive year.  The Guide, which is based on objective and independent research, recognizes the world’s leading high net worth advisers.

A Practical Guide to Philanthropic Giving

The purpose of this guide is to assist you in understanding the philanthropic landscape, the tax benefits of charitable giving and the types of assets that can be used for different philanthropic purposes.  It also is designed to familiarize you with the various charitable giving vehicles that potentially can be created as part of your overall estate plan.

Pandemic-Related Issues in Commercial Leases

April 22, 2021

In the year or so since COVID-19 has disrupted every industry, there have been several recurring issues in commercial real estate leases worthy of discussion. In this brief alert we delve into a few of them in the hopes of better educating and arming our clients against certain common issues.

Cummings & Lockwood Announces the Addition of Six New Associates to the Firm’s Private Clients Group

April 9, 2021

Cummings & Lockwood is pleased to announce the addition of six new Associates to its Private Clients Group in Connecticut and Florida.

New York Set to Increase Income Taxes on High Earners

April 8, 2021

Governor Cuomo and New York legislators recently announced an agreement on New York’s budget that includes a significant increase for the income tax rates that will be charged against New Yorkers with high levels of income.  The bill is expected to pass. 

Here Come the Taxes…Maybe?

March 17, 2021

With the recent passage of the American Rescue Plan, President Biden’s $1.9 trillion stimulus package, it is natural to consider what kind of revenue generating legislation may be coming in the next months and years in order to pay for what has now been three separate rounds of stimulus bills to address the challenging economic conditions brought on by the Covid-19 pandemic.

18 Cummings & Lockwood Attorneys Named Top Lawyers in Fairfield County, Connecticut in 2021

March 12, 2021

Cummings & Lockwood is pleased to announce that 18 of its attorneys have been recognized as “Top Lawyers in Fairfield County” in 2021 as published by Moffly Media in its annual list of Top Lawyers.  

Moffly Media

Corporate Attorney, Brendan Snowden, Promoted to Principal

February 1, 2021

Cummings & Lockwood LLC is pleased to announce that Brendan Snowden, an attorney in the Firm’s Corporate & Finance Group, has been promoted to Principal.

Five Cummings & Lockwood Attorneys Recognized as “Ones to Watch” in 2021 by The Best Lawyers in America

February 1, 2021

Cummings & Lockwood LLC is pleased to announce that five Cummings & Lockwood attorneys have been recognized by The Best Lawyers in America as “Ones to Watch” in 2021.

Estate Planning

A Private Clients Group White Paper

The goal of estate planning is to provide for the management and transfer of your property, in the event of your death or incapacity, at the smallest financial and emotional cost to your family.