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This is a service of Cummings & Cummings Law located at Bernwood Courtyard at Pelican Landing in Bonita Springs, Florida. We are available at this location and other locations by advanced appointment only.

Chad D. Cummings, CPA, Esq. is admitted as an Attorney and Counselor at Law to The Florida Bar (Bar No. 1038575) and the State Bar of Texas (Bar No. 24134400) and as a Certified Public Accountant by the Florida Division of Certified Public Accounting (CPA No. AC49957) and the Texas State Board of Public Accountancy (CPA No. 105825). Lisa A. Cummings is admitted as an Attorney and Counselor at Law to the Oklahoma Bar Association (Bar No. 10866).

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Cummings & Cummings Law
24850 Burnt Pine Drive
Suite One
Bonita Springs, Florida 34134-0905
United States of America
Available by advanced appointment only.

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The Cummings & Cummings Law Journal

  • How to Structure a Split-Dollar Life Insurance Arrangement January 14, 2026
  • How to Use a Tax-Free Reverse Morris Trust Transaction January 13, 2026
  • Tax Consequences of Receiving a Deemed Distribution From a CFC January 12, 2026
  • How to Manage a Forced Liquidation Provision in an Operating Agreement January 11, 2026
  • How to Claim a Foreign Income Tax Credit on a U.S. Return for Corporate Shareholders January 10, 2026