Courtney N. Chaipel Pugh

Kenneth D. Krier is a Principal in Cummings & Lockwood's Private Clients Group and is based in the Naples office. Since 1975, he has focused his practice on estate and tax planning, charitable giving and estate and trust administration. Ken moved to Naples from Fairfield, Connecticut in 1984. His wife, Beth Krier, is a Circuit Judge for the Twentieth Judicial Circuit of Florida (Collier, Lee, Charlotte, Hendry and Glades Counties). They have four children between them.

David J. Ledermann advises publicly traded companies, closely held businesses and nonprofit employers on complex employee benefits and executive compensation matters under ERISA and the Internal Revenue Code. His practice encompasses tax-qualified retirement plans, nonqualified deferred compensation arrangements, group health plans and employer-sponsored welfare benefit programs. David counsels employers on the design, implementation, operation and termination of retirement plans, including 4...

Curtis B. Cassner is Board Certified by the Florida Bar as a Specialist in Wills, Trusts and Estates as well as a Specialist in Tax. He focuses his practice on helping his clients meet their estate planning goals. As a partner in the firm’s Trusts & Estates Group, Curtis represents clients in trusts and estate planning matters by crafting tailored plans to address each beneficiary’s needs and maximize available tax benefits. He leverages his background as a Certified Public Ac...

William N. Horowitz is a Principal in Cummings & Lockwood's Private Clients Group and is based in the Bonita Springs office. Bill focuses his practice in the area of trusts and estates and related tax matters. He represents and advises individuals, beneficiaries, fiduciaries and charitable organizations. Bill began his legal career in 1976 as an Associate at the law firm of Henderson, Franklin, Starnes & Holt in Fort Myers, Florida, where he became a partner in 1980 and continued his ...

Matt Hochstetler is a founding member of the boutique trusts and estates law firm Kirkland Hochstetler PLLC, with offices in Naples, Florida and Canton, Ohio. Based primarily in Naples, Florida, Matt advises wealthy families, family offices, and private family trust companies throughout the United States. His practice focuses on Tax Law, Trusts and Estates, including estate planning, generational wealth transfer strategies, and trust and estate administration. He also counsels clients on the ...

Marshall P. Bender is a lawyer recognized by Best Lawyers in the practice area of Commercial Litigation. Marshall P. practices law in Fort Myers, Florida Best Lawyers has recognized Marshall P. Bender since 2024. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Marshall P. Bender is held by other lawyers.

Erin Houck-Toll is Florida Bar Board Certified in both Health Law and Tax Law. She chairs Henderson Franklin’s Health Care, Mergers & Acquisitions, Business Organizations & Planning and Tax practice areas. Erin advises businesses, health care organizations, entrepreneurs and nonprofit entities on federal and state taxation, business planning, mergers and acquisitions, health care law and tax-exempt organization matters. She also represents taxpayers before the Internal Revenue S...

Jeff E. Wright is Florida Bar Board Certified in City, County & Local Government Law and chairs Henderson Franklin’s Land Use & Environmental Law Department. He represents private property owners, developers, investors and telecommunications companies in land use entitlements, zoning, permitting and matters involving local government entities. He also advises clients on Florida’s Sunshine Law and Public Records Law. Jeff has worked with Florida land use and comprehensive p...

Michael J. Corso is Florida Bar Board Certified in Civil Trial Law and Business Litigation and is also Board Certified in Civil Trial Law by the National Board of Trial Advocacy. With more than five decades of legal experience, he concentrates his practice in tort and insurance litigation, with a particular focus on defending lawyers, accountants, architects, engineers, surveyors and other professionals. His practice also includes product liability, intellectual property and other complex tor...

C. Richard “Rich” Mancini is a Florida Supreme Court Certified Circuit Court Mediator who focuses his practice on trust and estate litigation, contested guardianships, business disputes, banking and financial matters and mediation and arbitration. He represents fiduciaries and beneficiaries in complex trust and estate disputes, breach of fiduciary duty claims and contested probate proceedings and also handles contract and real property litigation. Rich is frequently appointed by c...