Founded in 1909, Cummings & Lockwood LLC provides sophisticated legal counsel to high-net-worth individuals and families, family offices, closely held businesses, private foundations, and national charities. The firm has one of the premier trusts and estates practices in the United States and serves its domestic and international clients from offices in Palm Beach Gardens, Naples, and Bonita Springs, Florida and Stamford, Greenwich, and West Hartford, Connecticut.
David M. Halpen is principal-in-charge of the firm’s Palm Beach Gardens office, which was named “Best Law Firm of the Year in 2020” for tax law and trusts and estates law by U.S. News & World Report and Best Lawyers. Whether dealing with newly acquired assets or family fortunes that span generations, Halpen assists clients with U.S. and international estate and tax planning, estate settlement, trust administration, and business succession planning, developing innovative strategies that protect, enhance, and transition his clients’ wealth.
11760 U.S. Highway 1, Ste. 502W, Palm Beach Gardens, FL
561-214-8500 | CL-LAW.COM