as emerging, middle market, and Fortune 500 companies.

Cummings & Lockwood maintains a sophisticated trusts and estates practice. Our private clients lawyers include attorneys 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; and all aspects of probate law. Whether dealing with recently acquired assets or family fortunes that span generations, the firm provides innovative strategies and solutions to preserve and enhance our clients' wealth, and meet their varied legal needs.

Cummings & Lockwood's commercial lawyers are experienced in the areas of litigation and dispute resolution; real estate investment and development; banking, lending and credit transactions; corporate acquisitions and divestitures; and partnership, limited liability company and tax matters. Clients include entrepreneurs, closely-held companies, regional, national and international corporations, financial institutions, and not-for-profit organizations. In addition, Cummings & Lockwood's commercial and private clients lawyers regularly work together to provide entity planning, business succession and tax guidance to privately owned businesses of all sizes and industries.

Our clients value our experience and services. Whether our representation involves a sensitive personal matter, challenging litigation or sophisticated business transaction, Cummings & Lockwood is committed to providing partner-level attention, exceptional service and quality legal work.