David M. Halpen
Background
David M. Halpen is Counsel in the Palm Beach Gardens office of Cummings & Lockwood. David has 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.
Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach Offices.
Practice Areas
- Private Clients Group
- Wills, Trusts and Estate Planning
- Probate and Estate Administration
- Fiduciary and Trustee Services
- Philanthropic Giving
- International Estate and Tax Planning
- Business Succession Planning
- National Charitable Planning Group
- Estate Planning for Collectors, Authors, Artists and Musicians
- Tax Controversy and Litigation
- Family Office and Closely Held Business Group
Education
- University of Florida, Levin College of Law (LL.M. in Taxation, 1994)
- Paris Institute of International Law (Certificate in International Law, 1992)
- Leiden University, The Netherlands (Certificate in International Tax Law, 1992)
- University of Florida, Levin College of Law (J.D., with honors, 1993)
- University of Florida (B.A. in Criminology, 1990)
Bar Admissions
- Florida, 1993
- United States District Court, Middle District of Florida
- United States Tax Court
Professional Organizations
- Florida Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- American Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- Palm Beach County Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- North Palm Beach County and Martin County Estate Planning Counsel, Member
Professional Recognition
- The Best Lawyers in America (Tax Law and Trust and Estates), 2013 - present
- The Best Lawyers in America, Lawyer of the Year, Trusts & Estates, West Palm Beach, 2023
Articles/Publications
- "Estate and Probate Planning for Snow Birds and Florida Residents", 22nd Annual Midwest Estate, Tax and Business Planning Institute, 1995
News & Press Releases
- Palm Beach Gardens Office - 2023 Best Lawyers in America® and Ones to Watch™
- 35 Cummings & Lockwood Attorneys in Connecticut and Florida Have Been Named Among The Best Lawyers in America for 2021, 2 Attorneys Received Lawyer of the Year Awards and 8 Attorneys Have Been Identified as the Ones to Watch
- 34 Cummings & Lockwood Attorneys in Connecticut and Florida Named Among The Best Lawyers in America for 2020
- Cummings & Lockwood Attorneys in Connecticut and Florida Named 2019 Best Lawyers in America
- Cummings & Lockwood Announces the Promotion of David M. Halpen to Principal-in-Charge of the Palm Beach Garden's Office
- 32 Cummings & Lockwood LLC Attorneys Named to 2018 Best Lawyers® List
- 21 Cummings & Lockwood Attorneys in Connecticut and Florida Named 2017 Best Lawyers in America
- Cummings & Lockwood Announces the Addition of David M. Halpen to Its Private Clients Group in Palm Beach Gardens, Florida
Counsel
Seacoast Banking Centre
3001 PGA Boulevard, Suite 104
Palm Beach Gardens,
FL
33410
T 561.214.8508
F 239.430.3366
Background
David M. Halpen is Counsel in the Palm Beach Gardens office of Cummings & Lockwood. David has 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.
Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach Offices.
- Private Clients Group
- Wills, Trusts and Estate Planning
- Probate and Estate Administration
- Fiduciary and Trustee Services
- Philanthropic Giving
- International Estate and Tax Planning
- Business Succession Planning
- National Charitable Planning Group
- Estate Planning for Collectors, Authors, Artists and Musicians
- Tax Controversy and Litigation
- Family Office and Closely Held Business Group
- University of Florida, Levin College of Law (LL.M. in Taxation, 1994)
- Paris Institute of International Law (Certificate in International Law, 1992)
- Leiden University, The Netherlands (Certificate in International Tax Law, 1992)
- University of Florida, Levin College of Law (J.D., with honors, 1993)
- University of Florida (B.A. in Criminology, 1990)
- Florida, 1993
- United States District Court, Middle District of Florida
- United States Tax Court
- Florida Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- American Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- Palm Beach County Bar Association, Taxation and Real Property, Probate and Trust Law Sections, Member
- North Palm Beach County and Martin County Estate Planning Counsel, Member
- The Best Lawyers in America (Tax Law and Trust and Estates), 2013 - present
- The Best Lawyers in America, Lawyer of the Year, Trusts & Estates, West Palm Beach, 2023
- "Estate and Probate Planning for Snow Birds and Florida Residents", 22nd Annual Midwest Estate, Tax and Business Planning Institute, 1995
- Palm Beach Gardens Office - 2023 Best Lawyers in America® and Ones to Watch™
- 35 Cummings & Lockwood Attorneys in Connecticut and Florida Have Been Named Among The Best Lawyers in America for 2021, 2 Attorneys Received Lawyer of the Year Awards and 8 Attorneys Have Been Identified as the Ones to Watch
- 34 Cummings & Lockwood Attorneys in Connecticut and Florida Named Among The Best Lawyers in America for 2020
- Cummings & Lockwood Attorneys in Connecticut and Florida Named 2019 Best Lawyers in America
- Cummings & Lockwood Announces the Promotion of David M. Halpen to Principal-in-Charge of the Palm Beach Garden's Office
- 32 Cummings & Lockwood LLC Attorneys Named to 2018 Best Lawyers® List
- 21 Cummings & Lockwood Attorneys in Connecticut and Florida Named 2017 Best Lawyers in America
- Cummings & Lockwood Announces the Addition of David M. Halpen to Its Private Clients Group in Palm Beach Gardens, Florida