Tax Law Trusts and Estates
David M. Halpen
Recognized in Best Lawyers since 2013 Awarded Practice Areas
Biography
David M. Halpen is Principal-in-Charge of the Palm Beach office of Cummings & Lockwood. David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients.
Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach offices.
Overview
Palm Beach Gardens, Florida
- University of Florida, L.L.M, graduated 1994
- University of Florida, J.D., graduated 1993
- University of Florida, B.A. in Criminology, graduated 1990
- Florida, 1993
- Florida Bar Association - Member
- American Bar Association - Member
- Palm Beach County Bar Association - Member
- North Palm Beach County and Martin County Estate Planning Counsel - Member
- United States District Court, Middle District of Florida
- United States Tax Court
Palm Beach Gardens, Florida
- Florida, 1993
- Florida Bar Association - Member
- American Bar Association - Member
- Palm Beach County Bar Association - Member
- North Palm Beach County and Martin County Estate Planning Counsel - Member
- University of Florida, L.L.M, graduated 1994
- University of Florida, J.D., graduated 1993
- University of Florida, B.A. in Criminology, graduated 1990
- United States District Court, Middle District of Florida
- United States Tax Court
Client Testimonials
Awards & Focus
Named "Lawyer of the Year" by Best Lawyers® for:
- Trusts and Estates, West Palm Beach (2023)
Recognized in The Best Lawyers in America® 2026 for work in:
- Tax Law
- Trusts and Estates
Special Focus:
- Probate
- Trust Administration
News & Media
Additional Information
- Articles/Publications
- "Estate and Probate Planning for Snow Birds and Florida Residents", 22nd Annual Midwest Estate, Tax and Business Planning Institute, 1995
- Practice Areas
- Private Clients Group
- Wills, Trusts and Estate Planning
- Probate and Estate Administration
- Fiduciary and Trustee Services
- Philanthropic Giving
- International Estate and Tax Planning
- Business Succession Planning
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