Cummings & Cummings Law

Commercial and Wealth Preservation Law


 

 

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Welcome

/Cummings & Cummings Law

Cummings & Cummings Law is a technology-forward, multi-state law practice representing business owners, executives, real estate developers, and their families. Our firm pioneered the Law as a Service (LaaS) model, replacing the traditional, archaic approach to the practice of law with a low-friction model that leverages technology (backed up by human expertise) to eliminate bottlenecks and non-value-added work.

Our clients range from Series A two-person technology startups to Fortune 100 organizations. Our attorneys cumulatively wield decades of experience working with and for firms including American Airlines, PricewaterhouseCoopers, JPMorgan Chase & Co., Dell Technologies, Walmart, Halliburton, and others.

We remain a small firm by choice and are selective with the clients and matters we accept, just as clients should be discerning in retaining a law firm.

We counsel clients on how to structure, grow, and transition ventures while aligning legal decisions with tax, wealth preservation goals, and lifestyle goals.

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Our practice includes business and commercial law, corporate governance, LLC and partnership matters, business transactions and dispute resolution, commercial real estate, executive compensation, ERISA, business tax planning, nonprofit matters, and estate planning for entrepreneurs and high-net-worth individuals. We also counsel clients on commercial real estate development and management.

Our attorneys integrate risk management, financial analysis, forensic accounting, and tax perspective into our engagements, particularly in mergers and acquisitions, joint ventures, private lending, fundraising, and diligence-driven transactions.

Additionally, we represent clients building or investing in technology and emerging verticals, including blockchain and digital assets, fintech, quantum computing, and AI.

We are not the cheapest law firm, nor is that our objective. We work exclusively with clients who view incisive legal counsel not as an operating expense to be minimized but as a capital investment to be optimized.


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An Introduction

/Meet Our Team

Chad D. Cummings, CPA, Esq., M.S.T., LL.M., CMA, CFE, CIA, CRMA, CISA, CITP, FCPA

Founding Attorney and Chief Executive Officer


Photograph of Chad D. Cummings in professional attire

Chad is an attorney and Certified Public Accountant serving Florida and Texas with dual licensure in both states. He holds a number of other finance, accounting, tax, and risk management credentials which he applies in his law practice for the benefit of his clients.

Previously, he served in operations and finance with the world’s largest accounting firm (PricewaterhouseCoopers), airline (American Airlines), and bank (JPMorgan Chase & Co.). He has also created and advised a variety of start-up ventures.

He is a member of The Florida Bar and the State Bar of Texas and holds two law degrees: the Juris Doctor (J.D.) and the Master of Laws (LL.M.). He also holds active CPA licensure and undergraduate and graduate degrees in accounting and taxation, respectively, for a total of four degrees and ten professional licenses and certifications.

He lives and works in Bonita Springs, Florida and serves clients throughout Florida and Texas.

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Lisa A. Cummings, Esq.

Attorney and Executive Vice President


Photograph of Lisa A. Cummings in professional attire

Lisa A. Cummings’ legal career spans five decades and several sectors and enterprises, including, for example, in-house counsel and other roles—domestic and international—with Halliburton, Dell Technologies, Walmart, Mercer, Kerr-McGee (now Occidental Petroleum), Cadbury Schweppes (now Keurig Dr. Pepper), Plains Capital Bank, Chesapeake Energy (now Expand Energy), Hertz, Michaels Stores, Cityblock Health, and others.

She holds an undergraduate (B.S.) degree in accountancy from the University of Oklahoma and a Juris Doctor (J.D.) from the University of Oklahoma School of Law. She is admitted to the Oklahoma Bar Association and counsels clients on matters involving ERISA, the Internal Revenue Code, executive compensation, employee benefits, and complex multi-state employment law matters.

She lives and works in Bonita Springs, Florida and Dallas, Texas and serves clients nationwide and globally on matters of federal law.

 

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Jeanne J. Stevens

Chief Administrative Officer


Photograph of Jeanne J. Stevens in professional attire

For more than 30 years, Jeanne has dedicated her career to implementing and managing comprehensive employee health and welfare and retirement programs and supporting Fortune 100 enterprises. Her passion lies in ensuring benefit strategies that not only safeguard the well-being of employees but also drive organizational success. With a steadfast work ethic, a keen eye for detail, and a leadership mindset, she takes pride in delivering solutions that balance cost-effectiveness with industry-leading best practices.

Jeanne’s decades of experience span myriad sectors, enterprises, and roles, including Benefits Connection, Dell Technologies, Rockport Healthcare Services, Cadbury Schweppes (now Keurig Dr. Pepper), Hertz, Michaels Stores, and others.

She applies her multinational experience, cross-functional expertise, and project management acumen in her role as Chief Administrative Officer at Cummings & Cummings Law to deliver outstanding service to internal and external stakeholders alike and to assist in developing and realizing the firm’s strategic vision.

She lives and works in Southern California and supports firm operations globally.

 

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Starting Your Business

/If you’re just getting started, start here.

We often receive inquiries from new and would-be entrepreneurs, small business owners, and start-up founders (including those going the entrepreneurship through acquisition/search fund route) about the most common legal questions and issues they face in conceiving and managing their ventures. To that end, we have compiled a small library addressing the most commonly asked questions, which we have made available at no cost. Click the button below to get started.

Firm Library: Resources for Founders

Practice Verticals

/  Our Areas of Focus

Our practice emphasizes, but is not limited to, the law as it intersects businesses (ranging from early stage start-ups to Fortune 100 enterprises) and their stakeholders.

When clients hire our firm, we apply not only our legal knowledge, but also our skills and expertise accrued in operations, finance, and legal departments at some of the largest ventures in the world, bolstered by our insights from forming and growing our own ventures.

Prospective clients particularly appreciate this confluence of experience and find it a tremendous value as compared with the costs of onboarding one or more “consultants,” attorneys, accountants, and tax advisors.

Cummings & Cummings Law serves entrepreneurs, businesses, and high-net-worth individuals at the complex intersection of law, finance, taxation, and corporate strategy. From early-stage startups to Fortune 100 companies, the firm offers legal counsel grounded in real-world business experience and deep technical subject matter expertise.

Business Law and General Counsel Services

The firm advises clients on a wide range of corporate and operational legal matters, including:

  • Entrepreneurship through acquisition (ETA)
  • Search funds
  • Distributed autonomous organizations (DAOs)
  • Entity selection and business formation
  • Operating agreements and shareholder agreements
  • Term sheets and joint ventures
  • Purchase and sale of businesses (asset or stock transactions)
  • Equity raising, buy-ins, and buy-outs
  • Employment, consulting, and compensation agreements
  • Non-compete and non-solicitation clauses
  • Regulatory analysis and compliance planning
  • Contract drafting, review, and negotiation
  • Crisis management and dispute resolution

Business Formation and Structuring

New and evolving businesses rely on the firm to ensure sound legal and financial structuring:

Executive Compensation, ERISA, and Employee Benefits

The firm counsels employers, founders, and executives on executive compensation and benefit plan design, including under ERISA:

  • Qualified Domestic Relations Orders (QDROs)
  • Stock options, RSUs, phantom equity, and deferred compensation
  • IRC § 409A compliance and plan drafting
  • Employment agreements and golden parachutes
  • 457 and 403(b) plan structuring
  • Qualified plan audits, corrections, and fiduciary guidance
  • Health, welfare, and fringe benefit plan compliance

Commercial Real Estate Law

The firm offers advanced legal counsel for commercial and mixed-use real estate developments, including:

  • Land acquisition and financing
  • Zoning, planning, and permitting
  • Construction and mortgage law
  • Environmental and tax regulation compliance
  • Pro forma development and financial analysis
  • Franchise and hospitality contracts

Commercial Lease Negotiation

The firm prepares and negotiates commercial leases for retail, industrial, hospitality, and medical facilities, addressing:

  • Renewal clauses and rent escalation
  • CAM reconciliation and audit rights
  • Assignment, subletting, and personal guarantees
  • Rights of first offer (ROFO) and first refusal (ROFR)

Estate Planning and Wealth Preservation

Cummings & Cummings Law provides personalized estate planning for entrepreneurs and high-net-worth individuals, including:

  • Wills, trusts, and succession strategies
  • Asset protection and business continuity planning
  • Tax mitigation and lifetime gifting strategies
  • SLATs, GRATs, IDGTs, and other advanced trusts
  • Integration with tax and investment advisors

Business Redomestication

Cummings & Cummings Law facilitates seamless redomestication to effectuate the change in domicile of corporations and limited liability companies into Texas and Florida, including:

  • Articles of Conversion and Formation
  • Coordination with Secretaries of State
  • Legal plans of conversion
  • Board meeting minutes and governance arising therefrom

Trademark and Intellectual Property

To protect intellectual property assets, the firm provides trademark registration services, including:

  • Federal USPTO trademark searches
  • Application preparation and filing
  • Office action responses
  • Trademark licensing and assignment
  • Trade secret strategy, including Proprietary Information and Invention Assignment (PIIA) agreements

Forensic Accounting, Financial Analysis, and Tax

While our firm does not offer traditional public accounting services such as audits or bookkeeping, Cummings & Cummings Law is a leader in advanced forensic accounting and analysis, particularly in the contexts of due diligence, fraud prevention, detection, and correction, internal control implementation, and tax, including:

  • Four-statement accounting compilations on GAAP, IFRS, tax, cash, and hybrid bases
  • Forensic reviews in preparation for purchase, sale, or strategic investment
  • Advanced reconciliations, particularly in instances of suspected or known fraud
  • Multivariate business valuation with sensitivity analyses
  • Business tax return preparation (Forms 1065, 1120, and 1120S) and federal and multi-state strategy
  • Trust tax return preparation (Form 1041), including gift tax returns (Form 709)

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Important Notices and Disclaimers

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This website and the material provided here is for informational purposes only, and does not constitute tax, accounting, or legal advice. No person should rely on, or act, or refrain from acting on the basis of any matter or information contained in this website without seeking appropriate legal or other professional advice.

The attorney-client relationship is only created by the execution and delivery of a formal engagement letter and payment and acceptance of any required deposit or retainer. Any initial conversations you may have with the firm and its members by phone, email, or otherwise do not give rise to an attorney-client relationship, nor does the mere act of contacting the firm and its members or scheduling a consultation. Unless and until a formal engagement letter is executed and delivered and a deposit or retainer is paid and accepted, the firm and its members accept no responsibility for your matter and will perform no work on your behalf. In the event of any conflict between this website and an engagement letter, the terms and provisions of the engagement letter shall control. Please be aware that there are statutes of limitations and strict deadlines by which to file certain documents; therefore, time is of the essence. If you do not retain the firm to handle your matter, you should immediately seek the services of another attorney without delay.

The transmission of information from this website is not intended to create, and its receipt does not establish, an accountant-client, attorney-client, or any other fiduciary relationship. Nor do any interactions or communications you may share with the firm and its members via social media, email, telephone, or other media create such a relationship in the absence of an executed representation agreement. Except for existing clients, any unsolicited materials transmitted to the firm and its members should not be considered privileged or confidential, and the firm and its members accept no responsibility for the security or privacy of information you transmit except as required by law.

Email signatures, voicemail greetings, and electronic communications do not constitute signed writings. Any digital or electronic communication from the firm and its members, including email signatures, voicemail greetings, automated responses, or other electronic symbols, shall not constitute a signed writing for purposes of contract formation, evidentiary reliance, or statutory compliance unless expressly indicated in a formal, executed agreement.

Verbal communications and preliminary discussions do not constitute legal or tax advice. Oral statements, phone conversations, or preliminary discussions with the firm and its members are strictly informational in nature and are not to be relied upon as legal, accounting, or tax advice in the absence of a formal written engagement.

Any communication with persons who are not clients of the firm does not constitute legal advice, is not intended to create any fiduciary or professional duty, and shall not be treated as confidential or privileged, except to the extent required by law.

The firm and its members expressly disclaim responsibility for statutes of limitation, filing deadlines, or other time-sensitive obligations unless a written engagement agreement has been executed and accepted. The firm and its members do not assume any obligation to monitor, review, respond to, or act upon any inquiry, request, or communication in the absence of a fully executed engagement agreement. No duty of care, loyalty, or confidentiality arises until such agreement exists.

The firm and its members do not guarantee the confidentiality, integrity, or security of any communication transmitted electronically, including by email, text message, videoconference, or other internet-based services, which may be inherently insecure.

Past results do not guarantee future outcomes. Descriptions of prior matters, case results, or client successes are provided for informational purposes only and are not predictive or indicative of future results in any matter.

The firm and its members are licensed to practice only in their respective jurisdictions as described in the footer of this page. The firm and its members will not knowingly represent or offer to represent a party outside of these jurisdictions, nor should persons outside these jurisdictions contact the firm.

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The firm and its members do not warrant or guarantee that attorneys or staff will be available to respond to inquiries, communications, or emergencies, and make no representation regarding response times except to existing clients and then only to the extent memorialized in the particular engagement letter associated with that specific matter.

The firm and its members do not undertake any obligation to update, correct, or revise any material contained on this website or in any publication or medium, and no inference should be drawn that the information is complete or current.

This website may be considered attorney advertising under the rules of certain jurisdictions. The hiring of a lawyer is an important decision that should not be based solely upon advertisements.

The firm and its members disclaim all liability for any loss, damage, or injury of any kind arising out of or resulting from your use of this website, reliance upon any information herein, or your inability to access this website, to the fullest extent permitted by law.

Any discussion of tax matters contained on this website or in any communication from the firm and its members is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties that may be imposed by the Internal Revenue Service or any other taxing authority.

This website does not constitute an offer to sell, a solicitation of an offer to buy, or a recommendation of any security. You are solely responsible for determining whether any investment, investment strategy, security, or related transaction is appropriate for you based on your personal investment objectives, financial circumstances, and risk tolerance. All investments involve risk, including the risk of loss of principal.

Reproduction, distribution, republication, and retransmission of material contained within this website or in any of our articles or publications hosted on other websites or fora is prohibited without prior written authorization which may be withheld or conditioned in our sole discretion.