West Hartford CONNECTICUT

ABOUT Andrew M. Nerney

Andrew Nerney is an Associate in Cummings & Lockwood's Private Client Group and is based in the West Hartford office. He joined the Firm in 2016 and focuses his practice on estate planning and estate and trust administration.

Professional Recognition

•Connecticut and New England Super Lawyers, Rising Star in Estate Planning and Probate, 2019

Civic and Philanthropic Activity

•Hartford Gay and Lesbian Health Collective, Board of Directors
•Connecticut Bar Association, Veteran’s Project Estate Planning Workshop

Articles/Publications

• Falling From Legislative Grace, Trusts & Estates Magazine Website, March 26, 2019, co-author with Brianna L. Marquis
• Charitable Deduction Deconstruction, Trusts & Estates Magazine Website, February 12, 2019, co-author with Brianna L. Marquis
• Disclaimer Danger, Trusts & Estates Magazine Website, November 26, 2018, co-author with Brianna L. Marquis
• Modification of a GST Trust Didn't Impact Its Exclusion Status, Trusts & Estates Magazine Website, September 26, 2018, co-author with Caroline Demirs Calio
• GST Tax Exemptions in Jeopardy, Trusts & Estates Magazine Website, May 18, 2018, co-author with Brianna L. Guerrera
•“Gift Split Gaffe”, Trusts & Estates Magazine Website, April 3, 2018
• Court Upholds Regulations Requiring Charities to Disclose Donors, Trusts & Estates Magazine Website, March 6, 2018, co-author with Brianna L. Guerrera
• Charitable Contributions From Trusts are Treated Differently, Trusts & Estates Magazine Website, February 6, 2018, co-author with Brianna L. Guerrera
•Wills: Connecticut, Practical Law Guide, co-author, Thomson Reuters
•Signature Pages for Will and Self-Proving Affidavit, Connecticut, Practical Law Guide, co-author, Thomson Reuters
•Power of Attorney, Connecticut, Practical Law Guide, co-author, Thomson Reuters
• Tax Court Disallows Trust's Charitable Deduction For Want of Charitable Intent, Trusts & Estates Magazine Website, November 7, 2016, co-author with Stefania L. Bartlett
• U.S. Government Extends Reach as Creditor Beyond the Insolvent Estate, Trusts & Estates Magazine Website, September 21, 2016, co-author with Stefania L. Bartlett
• UBI Tax Not Applied to Receivables Left by Decedent, Trusts & Estates Magazine Website, July 26, 2016, co-author with Andrew Brett Seiken
• IRS Denies IRC Section 1035 Tax Deferral in Annuity Exchange, Trusts & Estates Magazine Website, June 29, 2016, co-author with Andrew Brett Seiken
• The Fiduciary vs. Sovereign Immunity, Trusts & Estates Magazine Website, June 14, 2016, co-author with Andrew Brett Seiken
• Asset Protection or Abusive Tax Planning?, Trusts & Estates Magazine Website, May 17, 2016, co-author with Andrew Brett Seiken
• IRS 'Rolls Over' Where Beneficiary Designation Overlooked: Surviving Spouse Receives Taxpayer-Friendly Ruling in IRA Case, Trusts & Estates Magazine Website, May 12, 2016, co-author with Andrew Brett Seiken
• IRS Rules on Tax Consequences Associated With Early Termination of a Generation-Skipping Taxable Marital Trust, Trusts & Estates Magazine Website, April 25, 2016, co-author with Andrew Brett Seiken

Articles

• Falling From Legislative Grace
• Charitable Deduction Deconstruction
• Disclaimer Danger: IRS Deems Disclaimer of Trust Interest Not Subject to Gift Tax
• Modification of a GST Trust Didnt Impact Its Exclusion Status
• GST Tax Exemptions in Jeopardy
• Gift Split Gaffe
• Court Upholds Regulations Requiring Charities to Disclose Donors
• Charitable Contributions From Trusts are Treated Differently
• Tax Court Disallows Trusts Charitable Deduction for Want of Charitable Intent
• U.S. Government Extends Reach as Creditor Beyond the Insolvent Estate
• UBI Tax Not Applied to Receivables Left by Decedent
• IRS Denies IRC Section 1035 Tax Deferral in Annuity Exchange
• The Fiduciary vs. Sovereign Immunity
• Asset Protection or Abusive Tax Planning?
• IRS Rolls Over Where Beneficiary Designation Overlooked
• IRS Rules on Tax Consequences Associated with Early Termination of a Generation-Skipping Taxable Marital Trust

Books & Guides

• Wills in Connecticut
• Signature Pages for Wills and Self-Proving Affidavits in Connecticut
• Power of Attorney in Connecticut

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