Cummings & Lockwood LLC
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Private Clients Group

Cummings & Lockwood has one of the largest trusts and estates practices in the United States, with a significant private client base of high net worth individuals and families, family offices, closely-held businesses, and private foundations. 

Our private clients attorneys are experienced in the areas of estate planning and administration; estate, income and gift tax; trust formation and management; executor and trustee services; charitable giving and foundations; special needs planning; probate law; and residential real estate. 

Whether dealing with recently acquired assets or family fortunes that span generations, we provide innovative strategies and solutions to preserve, enhance and transition our clients' wealth, as well as meet their varied legal needs and personal goals.

Our Private Clients Group comprises the following practice areas:

  • Wills, Trusts and Estate Planning
  • Wealth Protection Planning
  • Philanthropic Giving
  • Fiduciary and Trustee Services
  • National Charitable Planning Group
  • Probate and Estate Administration
  • Fiduciary and Trustee Services
  • International Estate and Tax Planning
  • Estate Planning for Corporate Executives
  • Estate Planning for Hedge Fund and Private Equity Principals
  • Estate Planning for Collectors, Authors, Artists and Musicians
  • Business Succession Planning
  • Trust and Estates Litigation
  • Tax Controversy and Litigation
  • Residential Real Estate

What Differentiates Cummings & Lockwood?

  • Established in 1909, we have one of the largest, oldest and most respected trusts and estates practices in the United States.
  • We are known for giving our clients and families partner-level attention and highly personal client service throughout their lifetimes.
  • We have more Fellows of The American College of Trust and Estate Counsel (ACTEC); Florida Board Certified Wills, Trusts and Estates Attorneys; AV rated Martindale-Hubbell lawyers; Best Lawyers; and Super Lawyers per capita than our competitors.
  • We have developed state-of-the-art software technology and proprietary document drafting systems that enable us to create estate planning instruments for our clients that reflect best legal practices and industry leading standards.
  • We have our own in-house team of fiduciary accountants and paralegals who assist our attorneys with death tax returns, income tax returns for trusts and estates, gift tax returns, accountings and planning for our clients.
  • We are experienced with all issues relating to domicile and residency-based taxation and have offices in U.S. states both with and without income and death taxes.
  • We serve as fiduciaries for over 1,000 of our clients’ estates and trusts and currently have billions of dollars in assets under administration.
  • We have clients who reside in nearly all 50 U.S. states and in over 20 countries around the world.
  • We are able to provide our private clients with a full range of legal services to meet their personal and/or business needs.

Cummings & Lockwood - The Choice for sophisticated legal counsel.

Name Title Practice Group Office Phone Email vCard
Ben Almonte

Fiduciary Accountant

balmonte@cl-law.com

T203.863.6546

F203.862.2615

Fiduciary Accountant Private Clients Group Greenwich, CT 203.863.6546
Fiduciary Accountant Private Clients Group Stamford, CT 203.351.4111
Chairman and Managing Director Private Clients Group, Family Office and Closely Held Business Group Greenwich, CT 203.863.6590
Fiduciary Accountant Private Clients Group Stamford, CT 203.351.4120
Associate Private Clients Group West Hartford, CT 860-313-4925
Principal Private Clients Group, Family Office and Closely Held Business Group West Hartford, CT 860.313.4930
Principal Private Clients Group Naples, FL 239.649.3196
Principal Private Clients Group Stamford, CT 203.351.4395
Principal Private Clients Group, Family Office and Closely Held Business Group West Hartford, CT 860.313.4936
Associate Private Clients Group Greenwich, CT 203.863.6556
Fiduciary Accountant Private Clients Group Naples, FL 239.649.3106
Principal Private Clients Group, Commercial Real Estate Group Stamford, CT 203.351.4259
Fiduciary Accountant Private Clients Group Naples, FL 239.649.3189
Associate Private Clients Group Bonita Springs, FL 239.390.8080
Angela Colson

Fiduciary Accountant

acolson@cl-law.com

T860.313.4920

F860.313.4962

Fiduciary Accountant Private Clients Group West Hartford, CT 860.313.4920
Principal Private Clients Group Bonita Springs, FL 239.390.8062
Principal Private Clients Group, Family Office and Closely Held Business Group Greenwich, CT 203.863.6554
Principal Private Clients Group Stamford, CT 203.351.4298
Paralegal Private Clients Group Naples, FL 239.649.3143
Principal Private Clients Group Naples, FL 239.649.3180
Fiduciary Accountant Private Clients Group Stamford, CT 203.351.4177
Associate Private Clients Group Stamford, CT 203.351.4323
Principal Private Clients Group Stamford, CT 203.351.4198
Principal Private Clients Group, Commercial Real Estate Group West Hartford, CT 860.313.4931
Principal Private Clients Group, Corporate & Finance Group, Family Office and Closely Held Business Group West Hartford, CT 860.313.4946
Marsha Fisher

Fiduciary Accountant

mfisher@cl-law.com

T860.313.4918

F860.313.4987

Fiduciary Accountant Private Clients Group West Hartford, CT 860.313.4918
Principal Private Clients Group, Family Office and Closely Held Business Group Greenwich, CT 203.863.6511
Fiduciary Accountant Private Clients Group Stamford, CT 203.351.4284
Associate Private Clients Group Greenwich, CT 203.863.6591
Principal Private Clients Group Greenwich, CT 203.863.6577
Principal Private Clients Group Greenwich, CT 203.863.6503
Lori Gryga

Fiduciary Accountant

lgryga@cl-law.com

T203.351.4329

F203.708.3806

Fiduciary Accountant Private Clients Group Stamford, CT 203.351.4329
Counsel Private Clients Group, Family Office and Closely Held Business Group Palm Beach Gardens, FL 561.214.8508
Fiduciary Accountant Private Clients Group Stamford, CT 203.351.4521
Principal Private Clients Group Bonita Springs, FL 239.390.8067
Principal Private Clients Group, Family Office and Closely Held Business Group Bonita Springs, FL 239.390.8068
Virginia Hyde

Fiduciary Accountant

vhyde@cl-law.com

T203.351.4493

F203.708.3949

Fiduciary Accountant Private Clients Group Stamford, CT 203.351.4493
Paralegal Private Clients Group Palm Beach Gardens, FL 561.214.8512
Principal Private Clients Group Stamford, CT 203.351.4317
Principal Private Clients Group Naples, FL 239.649.3157
Principal Private Clients Group, Family Office and Closely Held Business Group, Fiduciary and Probate Litigation Group Naples, FL 239.649.3178
Associate Private Clients Group Greenwich, CT 203.863.6544
Associate Private Clients Group Palm Beach Gardens, FL 561.214.8513
Counsel Private Clients Group, Family Office and Closely Held Business Group Bonita Springs, FL 239.390.8060
Associate Private Clients Group West Hartford, CT 860.313.4923
Fiduciary Accountant Private Clients Group Bonita Springs, FL 239.390.8064
Janet D. Merz

Fiduciary Accountant

jmerz@cl-law.com

T239.649.3115

F239.430.3336

Fiduciary Accountant Private Clients Group Naples, FL 239.649.3115
Principal Commercial Real Estate Group, Corporate & Finance Group, Private Clients Group, Family Office and Closely Held Business Group Greenwich, CT 203.351.4100
Associate Private Clients Group Bonita Springs, FL 239.390.8061
Fiduciary Accountant Private Clients Group Naples, FL 239.649.3129
Principal Private Clients Group, Family Office and Closely Held Business Group Stamford, CT 203.351.4343
Cheryl Noell

Fiduciary Accountant

cnoell@cl-law.com

T239.390.8071

F239.430.3319

Fiduciary Accountant Private Clients Group Bonita Springs, FL 239.390.8071
Principal Private Clients Group, Family Office and Closely Held Business Group Greenwich, CT 203.863.6504
Andrew Orce

Trust Administrator

aorce@cl-law.com

T203.351.4647

F203.708.3821

Trust Administrator Private Clients Group Stamford, CT 203.351.4647
Fiduciary Accountant Private Clients Group Stamford, CT 203.351.4180
Principal Private Clients Group, Family Office and Closely Held Business Group, Fiduciary and Probate Litigation Group West Hartford, CT 860.313.4919
Fiduciary Accountant Private Clients Group West Hartford, CT 860.313.4943
Counsel Private Clients Group Bonita Springs, FL 239.390.8069
Fiduciary Accountant Private Clients Group Greenwich, CT 203.863.6549
Associate Private Clients Group Naples, FL 239.649.3185
Associate Private Clients Group, Fiduciary and Probate Litigation Group West Hartford, CT 860.313.4938
Fiduciary Accountant Private Clients Group Naples, FL 239.649.3155
Heather J. Rhoades
Heather J. Rhoades
Heather J. Rhoades

Chairman of Private Clients Group

hrhoades@cl-law.com

T860.313.4933

F860.313.4968

Chairman of Private Clients Group Private Clients Group West Hartford, CT 860.313.4933
Fiduciary Accountant Private Clients Group Bonita Springs, FL 239.390.8065
Fiduciary Accountant Private Clients Group Stamford, CT 203.351.4392
Principal Private Clients Group Greenwich, CT 203.863.6551
Principal Private Clients Group Greenwich, CT 203.863.6506
Alberto C. Rua

Fiduciary Accountant

arua@cl-law.com

T203.863.6548

F203.862.2603

Fiduciary Accountant Private Clients Group Greenwich, CT 203.863.6548
Associate Private Clients Group Stamford, CT 203.351.4275
Fiduciary Accountant Private Clients Group West Hartford, CT 860.313.4927
Fiduciary Accountant Private Clients Group West Hartford, CT 860.313.4941
Principal Private Clients Group Stamford, CT 203.351.4656
Principal Private Clients Group Greenwich, CT 203.863.6542
Fiduciary Accountant Private Clients Group Naples, FL 239.649.3154
Associate Private Clients Group Naples, FL 239.649.3158
Paralegal Private Clients Group Stamford, CT 203-351-4436
Principal Private Clients Group Stamford, CT 203.351.4164
Counsel Private Clients Group Palm Beach Gardens, FL 561.214.8502
Principal Private Clients Group, Family Office and Closely Held Business Group Stamford, CT 203.351.4308
Fiduciary Accountant Private Clients Group West Hartford, CT 860.313.4937
Principal Private Clients Group Stamford, CT 203.351.4692

2023 Representative Matters

Over this past year, we advised high net worth individuals, families, family offices, closely held businesses and charitable entities on a broad range of matters, including the following:

  • We counseled individual clients located throughout the United States and abroad in connection with the drafting, updating or amending of their estate plans, including their Wills, Powers of Attorney, Healthcare Proxies and Healthcare Directives.
  • We created hundreds of trusts for our clients, including Revocable Trusts, Irrevocable Insurance Trusts, Charitable Lead Trusts, Charitable Remainder Unitrusts, Dynasty Trusts, Grantor Retained Annuity Trusts, Irrevocable Life Insurance Trusts, Qualified Personal Residence Trusts and Spousal Estate Reduction Trusts.
  • We helped clients take advantage of the increased federal gift, estate and generation-skipping tax exemptions by developing gift programs and structures tailored to their estate plans.
  • We represented numerous owners of privately-held businesses in connection with various estate, succession and income tax planning strategies.
  • We represented executors and trustees on hundreds of trust and estate matters, and also served as fiduciaries on behalf of many of our clients’ and currently have billions of dollars in assets under administration.
  • We developed various charitable giving vehicles for our clients, including Charitable Bequests, Charitable Lead Trusts, Charitable Remainder Trusts, Donor-Advised Funds and Private Foundations so they could leave behind a lasting philanthropic legacy.
  • We advised numerous private family foundations and supporting philanthropic organizations ranging in size from $500,000 to in excess of $250,000,000.
  • We were retained by leading law firms throughout the country as special counsel on a wide variety of complex estate, gift and charitable tax planning, and administration engagements.
  • We represented owners of large family real estate compounds in connection with the acquisition, preservation, management and/or disposition of real estate for conservation purposes or for multi-generational family needs.
  • We advised U.S. citizens and resident and non-resident aliens on asset protection planning and on complex international gift, estate and income tax matters.
  • We assisted many estate planning clients with changing their domiciles.
  • We represented numerous private clients in Connecticut, New York and Florida with respect to the purchase and sale of their residential properties.

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Representative Matters

2023 Representative Matters

Over this past year, we advised high net worth individuals, families, family offices, closely held businesses and charitable entities on a broad range of matters, including the following:

  • We counseled individual clients located throughout the United States and abroad in connection with the drafting, updating or amending of their estate plans, including their Wills, Powers of Attorney, Healthcare Proxies and Healthcare Directives.
  • We created hundreds of trusts for our clients, including Revocable Trusts, Irrevocable Insurance Trusts, Charitable Lead Trusts, Charitable Remainder Unitrusts, Dynasty Trusts, Grantor Retained Annuity Trusts, Irrevocable Life Insurance Trusts, Qualified Personal Residence Trusts and Spousal Estate Reduction Trusts.
  • We helped clients take advantage of the increased federal gift, estate and generation-skipping tax exemptions by developing gift programs and structures tailored to their estate plans.
  • We represented numerous owners of privately-held businesses in connection with various estate, succession and income tax planning strategies.
  • We represented executors and trustees on hundreds of trust and estate matters, and also served as fiduciaries on behalf of many of our clients’ and currently have billions of dollars in assets under administration.
  • We developed various charitable giving vehicles for our clients, including Charitable Bequests, Charitable Lead Trusts, Charitable Remainder Trusts, Donor-Advised Funds and Private Foundations so they could leave behind a lasting philanthropic legacy.
  • We advised numerous private family foundations and supporting philanthropic organizations ranging in size from $500,000 to in excess of $250,000,000.
  • We were retained by leading law firms throughout the country as special counsel on a wide variety of complex estate, gift and charitable tax planning, and administration engagements.
  • We represented owners of large family real estate compounds in connection with the acquisition, preservation, management and/or disposition of real estate for conservation purposes or for multi-generational family needs.
  • We advised U.S. citizens and resident and non-resident aliens on asset protection planning and on complex international gift, estate and income tax matters.
  • We assisted many estate planning clients with changing their domiciles.
  • We represented numerous private clients in Connecticut, New York and Florida with respect to the purchase and sale of their residential properties.
Alerts & Updates
Articles
News & Press Releases
Videos