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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 practice with that firm until August 2001 when he joined Cummings & Lockwood.


  • The Brooks Grand Plaza, Suite 300
    8000 Health Center Boulevard
    Bonita Springs, FL 34135


  • University of Miami School of Law, L.L.M., graduated 1976
  • University of Miami School of Law, J.D., graduated 1975
  • University of Florida, BS, graduated 1972

Bar Admissions

  • Florida, 1975


  • Florida Bar Association - Member
  • Florida Gulf Coast University Foundation, Inc. - Chairman Emeritus
  • Bonita Springs Concert Band - Friends of the Band, Member

Lawyer of the Year Badge - 2011 - Trusts and Estates

Named "Lawyer of the Year" by Best Lawyers® for:

  • Trusts and Estates, Fort Myers (2011)

Recognized in The Best Lawyers® in America 2023 for work in:

  • Trusts and Estates

Special Focus

  • Estate Planning
  • Tax


  • Board Certified by the Florida Bar in Tax Law, 1983 - Present
  • The American College of Trusts and Estate Counsel (ACTEC), Fellow
  • Florida Super Lawyers, 2006 - Present
  • Martindale-Hubbell, AV Rated

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