Roger Miller

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 ...

Jeanne Seewald serves as a member of Hahn Loeser’s Board of Directors and focuses her practice on intellectual property, general business, and mergers and acquisitions. Jeanne works with clients ranging from startups to established companies. As an intellectual property and business attorney, she provides advice in the areas of trademark and copyright registration, trademark portfolio management, trademark and domain name dispute resolution, trademark and patent licensing, software lice...

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 ...

Scott A. Beatty is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Construction Law and Litigation - Real Estate. Scott A., who practices law in Naples, Florida, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Scott A. is held by other top lawyers in the same geographic and legal practice area.

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.

Doug Waldorf is a shareholder of Grant Fridkin Pearson, P.A. and has practiced law in Southwest Florida since 1987, including more than a decade as in-house counsel for SunTrust Bank. He is board certified in real estate by The Florida Bar since 2002 and listed in The Best Lawyers in America© in both Banking and Finance Law (2016-2017) and Real Estate Law (2016-2017), as well as in Super Lawyers©. Mr. Waldorf represents institutional and private equity lenders in structuring, docume...

Sean P. Murphy is a top attorney recognized by Best Lawyers in the practice area(s) of Closely Held Companies and Family Businesses Law . Sean is also recognized by Martindale-Hubbell with an AV-Rating, denoting preeminence in law practice and peer-rated for the highest level of professional excellence and ethics. The Law Offices of Sean P. Murphy & Associates is a boutique law firm focused on legal and compliance issues providing counsel to a portfolio of early stage ventures and establi...

Christina M. O'Brien is a top attorney recognized by Best Lawyers in the practice area(s) of Family Law. Christina M., who practices law in Fort Myers, Florida, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Christina M. is held by other top lawyers in the same geographic and legal practice area.

Philip Freidin has been practicing law for 50 years and has devoted his life to representing clients who have been seriously injured by the wrongful acts of others. Phil has represented plaintiffs in some of the most significant personal injury and medical malpractice cases in Florida’s history and has earned his status as a pillar in the South Florida legal community. As one federal judge recently wrote, “he is unquestionably among the upper echelons of lawyers in our district.&r...

Estate Planning and Estate Trust Administration Jeffrey M. Folkman is experienced in all phases of estate and charitable planning for individuals and families, including those where family-owned businesses are involved. Plans range from the modest in size to the very large and sophisticated. He works extensively with corporate trustees, financial planners, insurance agents, accountants and consultants. Jeffrey is also experienced in the administration of trusts and estates. Corporate and Entr...