Insights for owners and families
Practical notes on Connecticut business and estate law, written by the attorneys who handle the work.
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Connecticut estate and gift tax in 2026: what families should review this year
Connecticut remains the only state with a gift tax. Here is how the state exemption works and which plans deserve a second look.
Eleanor Whitmore. July 14, 2026

The five operating agreement clauses founders regret skipping
Template LLC agreements rarely say what happens when a founder leaves, stops working or dies. These five clauses do.
Daniel Castellano. June 3, 2026

Non-competes in Connecticut: what employers can still enforce
Restrictive covenants remain enforceable in Connecticut if they are drafted with care. Here is what courts look for in 2026.
Nadia Okafor. May 12, 2026
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