Theodore R. Walters

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.

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 ...

Lisa Goddy is a top attorney recognized by Best Lawyers in the practice area(s) of Elder Law and Trusts and Estates. Lisa, who practices law in Naples, Florida, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Lisa is held by other top lawyers in the same geographic and legal practice area.

Gary H. Nunes, is a partner with Lawhon Goggin, LLP. A former Assistant U.S. Attorney for the Southern District of Florida and litigation partner at two AmLaw 100 law firms in the Washington, D.C. area, Gary has more than 25 years of experience representing companies and individuals in complex business disputes and white collar criminal defense matters. He has tried more than 50 cases to a jury and has resolved commercial disputes in federal and state courts throughout the United States. He h...

Danielle M. Balczon is a partner in the firm’s Ft. Myers office. She obtained her Bachelor of Arts degree from Louisiana State University in Sociology with a concentration in Criminology. She subsequently obtained her Juris Doctor Degree from Samford University’s Cumberland School of Law in Birmingham, Alabama. While in law school, Balczon studied abroad at Cambridge University and served as an intern in Alabama State University’s Athletic Department. Prior to joining Cole, ...

Jeanette focuses her practice in estate and gift tax planning, and the administration of trusts and estates in Florida. Jeanette has nearly three decades of experience, and a recipient of the Medal of Honor - Attorney of the Year Award from the Collier County Bar Association. Jeanette’s team approach, incorporating clients’ accountants, financial planners and corporate trustees makes her a valued and trusted advisor in the preservation of wealth and legacies. Her experience includ...

Ms. Cazobon is a shareholder of Dunwody White & Landon, P.A. and is board certified by The Florida Bar in Wills, Trusts and Estates. Ms. Cazobon focuses her practice on estate and tax planning, estate settlement, and probate and trust administration. She represents individuals in designing estate plans to meet their financial and personal goals of wealth preservation, asset protection, charitable planning and minimization of estate, gift, and generation-skipping transfer taxes. She also 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...

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.

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...