News & Insights
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.
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.
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)
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)
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 GuideJuly 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.
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)
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.
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.
Private letter ruling should provide comfort to fiduciaries interacting with private foundationsJune 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.
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)
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