Theodore R. Walters

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 ...

Steve Adamczyk is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Steve, who practices law in Naples, Florida, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Steve is held by other top lawyers in the same geographic and legal practice area.

Anthony (Tony) P. Pires, Jr. is a partner at Woodward, Pires & Lombardo, P.A., based in the firm’s Naples, Florida office. His practice focuses on Government Relations Practice, Municipal Law, Land Use and Zoning Law, and related areas of local government and administrative law. He represents public and private clients throughout Collier County, Lee County, and surrounding Southwest Florida communities. Tony has been Board Certified by The Florida Bar in City, County & Local Gov...

Mr. Truxton attended the University of Florida where he received his Bachelors degree in Business Administration in 1977 and his Juris Doctor degree in 1980. Mr. Truxton is a member of The Florida Bar and the American Bar Association. He practices in the areas of commercial real estate and general corporate and business transactions. Mr. Truxton has been named to Florida Trend’s Florida Legal Elite® representing the top 2% of Florida Bar members. He has also been recognized by Flori...

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...

Mike Dal Lago, the founder of Dal Lago Law , has more than 22 years of experience providing customized, comprehensive legal business solutions for national, regional and local businesses in Florida, New York and New Jersey. He has consistently been recognized in SuperLawyers® Florida, Florida Trend’s prestigious Legal Elite list, and is an AV Preeminent ® Peer Review Rated attorney by Martindale-Hubbell ®, the highest rating an attorney can receive for their professional eth...

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...

Jack C. Morgan III is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Construction and Litigation - Real Estate. Jack C., who practices law in Fort Myers, Florida, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jack C. is held by other top lawyers in the same geographic and legal practice area.

Philip V. Howard is a partner in the Fort Myers office. He focuses his practice in the areas of Trust and Estate Litigation, Guardianship Litigation, Fiduciary Litigation, and Estate Planning. Philip has significant trial experience in the areas of inheritance disputes, fiduciary disputes, contested wills and trusts, guardianship disputes, elder exploitation injunctions and elder exploitation lawsuits and other contested probate matters. Although Philip focuses his practices on the 20th Judic...

Howard M. Hujsa is a Principal in Cummings & Lockwood's Private Clients Group and is based in the Bonita Springs office. Howard focuses his practice on complex estate planning (including gift, estate, charitable and generation-skipping transfer tax planning), trust and estate administration and the representation of charitable organizations. He speaks frequently on estate and tax planning topics before both lawyer and non-lawyer audiences.