David M. Halpen

David M. Halpen

Tax Law

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Palm Beach Gardens, Florida

31+ years experience

Cummings & Lockwood LLC

Updated: Dec 25, 2025

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Bio

David M. Halpen is Principal-in-Charge of the Palm Beach office of Cummings & Lockwood. David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients.Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach offices. David M. Halpen is Principal-in-Charge of the Palm Beach office of Cummings & Lockwood. David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients.Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach offices. David M. Halpen is Principal-in-Charge of the Palm Beach office of Cummings & Lockwood. David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients. Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach offices.