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October 25, 2024 | New York Law Journal

Funding Life-Income Charitable Gifts With IRAs

"Your clients can use up to $53,000 of their IRA's Required Minimum Distributions (RMDs) to make life-income charitable gifts."
4 minute read
August 23, 2024 | New York Law Journal

Direct IRA Transfers to Charity: Smart Philanthropy

"Now is the time to tell clients about direct transfers from IRAs," writes Conrad Teitell.
6 minute read
August 21, 2024 | Litigation Daily

The Business Case for Being Civil in Litigation

Lawyers on either side of the litigation bar in Los Angeles—Deborah Chang of plaintiff's firm Chang | Klein and Christopher Faenza of defense firm Yoka & Smith—laid out some reasons why it can pay to approach interactions with opposing counsel with civility.
5 minute read
June 21, 2024 | New York Law Journal

Stretching IRA Payments for Heirs: Using Charitable Remainder Unitrusts

The SECURE Act—starting in 2020— killed the stretch IRA for most heirs. Until that legislation, an heir could generally have required minimum distributions stretched over his or her life expectancy. And that minimized taxes—plus; the assets in the heir's IRA grew tax-free until withdrawn.
5 minute read
May 10, 2024 | Connecticut Law Tribune

New Ruling Affirms Adoptees' Inheritance Rights

Steven L. Katz of Rome Clifford Katz & Koerner, one of the attorneys representing Laura Fass, said if the appellant's interpretation of the law were allowed to stand, "it would have rendered the statute virtually meaningless. There was no evidence of any intent to exclude (the defendants) and (appellant's) position was untenable."
3 minute read
Law Journal Press | Digital Book New Jersey Estate Litigation 2014 Authors: Michael R. Griffinger, Paul F. Cullum III View this Book

View more book results for the query "Cummings Lockwood"

April 19, 2024 | New York Law Journal

Charitable Gifts for Prisoners: The Lighter—or Heavier—Side of the Law

In this Estate Planning and Philanthropy column, Conrad Teitell presents a letter he once received from a librarian at the Federal Correctional Institution in El Reno, OK, requesting law book donations for their law library. He also includes his response, which highlights potential tax issues with the request.
4 minute read
April 17, 2024 | Connecticut Law Tribune

Cummings & Lockwood Welcomes New Associates in CT and FL

Four attorneys with experience in trusts and estates have joined teams at three different Connecticut offices and one in Florida.
2 minute read
April 01, 2024 | Pro Mid Market

Midsize Moves: Saxton & Stump Hires From Troutman, Balch & Bingham Adds Bradley Arant Associate

Saxton & Stump announced that it has added litigator Samuel D. Harrison as senior counsel, who joins from Troutman Pepper; Balch & Bingham welcomed Callie Cochran to the firm's Birmingham, Alabama, office as an attorney in the environmental and natural resources practice.
2 minute read
February 23, 2024 | New York Law Journal

2024 Charitable Deductions: Donor Benefits and Expenses

Each year, the IRS adjusts charitable gift rules, tax tables, personal exemptions, standard deductions and other tax provisions. This article highlights the key charitable figures for 2024.
3 minute read
January 03, 2024 | Connecticut Law Tribune

Cummings & Lockwood Promotes 3 to Principal

Three trusts and estates attorneys have risen to principal at offices in Stamford and Greenwich.
2 minute read

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