Katherine (“Kacie”) Cotter Gent is a Principal in Cummings & Lockwood’s Private Clients Group and is based in the Greenwich office. Kacie joined Cummings & Lockwood in 2016 and focuses her practice on estate planning, which includes the drafting of Wills, Revocable and Irrevocable Trusts, Powers of Attorney and Health Care documents. She also advises high net worth individuals on estate and taxation issues, including estate and gift tax planning, generation-skipping transfer tax planning and income tax planning. In addition, Kacie has experience with estate and trust administration, in which she represents Executors/Personal Representatives and Trustees and assists such fiduciaries throughout the estate and trust administration process.
Prior to joining Cummings & Lockwood, Kacie served as a Legal Intern with various organizations, including the U.S. Securities and Exchange Commission, Pratt & Whitney, the Office of the Connecticut Attorney General and the U.S. House of Representatives.
Professional Recognition
•Connecticut and New England Super Lawyers, Rising Star, 2022 - Present
•The Best Lawyers in America, 'Ones to Watch', 2021 - Present
Civic and Philanthropic Activity
•Ron Foley Foundation, Volunteer
•Kingswood Oxford School, 2008 Class Agent
Articles/Publications/Presentations
•Drafting Wills in Connecticut, 3rd Edition, co-author, Thomson Reuters
•'Quid Pro Quo for Charitable Gifts', Webinar, January 20, 2021, Trusts & Estates Magazine
•'Quid Pro Quo and Fundraising Events', Trusts & Estates Magazine, June 2020 Issue, co-author with Conrad Teitell and Rachel B.G. Sherman
•'Quid Pro Quo Isn't Just a Political Issue', Trusts & Estates Magazine, May 2020, co-author with Conrad Teitell and Rachel B.G. Sherman
•'Living Will and Appointment of Health Care Representative, Connecticut, Practical Law Guide, co-author, Thomson Reuters
•Advance Health Care Directive, Connecticut, Practical Law Guide, co-author, Thomson Reuters
Articles
•Quid Pro Quo and Fundraising Events
• Quid Pro Quo isnt Just a Political Issue
Books & Guides
•Living Wills and Appointment of Health Care Representatives in Connecticut
• Advance Health Care Directives in Connecticut
News & Press Releases
• 29 Cummings & Lockwood Attorneys Named Best Lawyers in Connecticut for 2023
• Greenwich Office - 2023 Best Lawyers in America and Ones to Watch
• 12 Cummings & Lockwood Attorneys Have Been Recognized as Connecticut Super Lawyers and Rising Stars in 2022
• Five Cummings & Lockwood Attorneys Recognized as “Ones to Watch” in 2021 by The Best Lawyers in America
• 35 Cummings & Lockwood Attorneys in Connecticut and Florida Have Been Named Among The Best Lawyers in America for 2021, 2 Attorneys Received Lawyer of the Year Awards and 8 Attorneys Have Been Identified as the Ones to Watch
Videos
• 2025-2026 Estate and Gift Tax Law Update
• 2024 Current Estate and Gift Tax Environment
• Current Estate and Gift Tax Environment
AV Preeminent®: The highest peer rating standard. This rating signifies a large number of the lawyer’s peers rank him
or her at the highest level of professional excellence for their legal knowledge, communication skills and ethical standards.
Distinguished: An excellent rating for a lawyer with some experience. This rating indicates the attorney is widely
respected by their peers for high professional achievement and ethical standards.
Notable: This rating indicates that the lawyer has been recognized by a large number of their peers for strong ethical standards.
