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Atty. Matthew N. Turko

Atty. Matthew N. Turko

Matthew N. Turko is a Principal in Cummings & Lockwood's Private Client Group and is based in the firm’s Palm Beach Gardens office.

Palm Beach Gardens Palm Beach Gardens 20 yrs experience 20 year
Call (561) 214-8502 Book Appointment

Profile Summary

About Matthew N. Turko at a glance

Matthew N. Turko is a Principal based in Palm Beach Gardens, Florida, practicing at Cummings & Lockwood LLC. They have 20+ years of legal experience, licensed to practice since 2006. Their practice focuses on trusts, estate planning, and tax. Admitted to practice in Florida (2006), Connecticut (2007), and New York United States Tax Court (2012). Educated at Stetson University College of Law (J.D., 2006) and Eastern Connecticut State University (B.S., 2003). Active member of Professional Organizations •The Florida Bar, Member •Real Property, Probate and Trust Section •Connecticut Bar Association, Member •New York Bar Association, Member •East Coast Estate Planning Council. Serands clients in Palm Beach Gardens, FL and the surrounding metropolitan area.

Verified attorney profile · Updated June 2026

About

  • Matthew N. Turko is a Principal in Cummings & Lockwood's Private Client Group and is based in the firm’s Palm Beach Gardens office
  • Matt has focused his practice on sophisticated estate planning, which includes the implementation of tax-efficient estate plans and lifetime gifting techniques, including dynasty trusts, with the ultimate goal of minimizing transfer taxes and optimizing the transfer of wealth to future generations
  • He also advises clients on federal income, gift, estate and generation-skipping transfer (GST) tax issues and on all aspects of the probate and trust administration process
  • In addition, Matt has implemented non-grantor trusts to maximize Qualified Small Business Stock (QSBS) exclusions and for potential state income tax savings
  • He assists clients with the creation and funding of family limited liability companies and limited partnerships, as well as with trust decanting and judicial and non-judicial trust modifications
  • He also has experience advising non-resident aliens of the United States on U.S. gift, estate and income tax issues as they relate to non-resident aliens and/or their U.S. situs assets
  • Matt is licensed to practice law in Florida, Connecticut and New York and, as such, regularly advises clients on Florida residency planning, with a particular emphasis on changing residency from Connecticut and New York
  • Matt received his J.D., magna cum laude, from Stetson University College of Law and his B.S., summa cum laude, from Eastern Connecticut State University
  • He frequently speaks and writes on a broad range of trusts and estates and tax topics
  • Articles/Publications/Presentations • Presenter, “Techniques for Fixing Problematic Trusts,” Probate and Pumpernickel Series presented by Palm Beach Atlantic University, West Palm Beach, Florida, September 29, 2017 • Presenter, “Techniques for Fixing Problematic Trusts,” Probate and Pumpernickel Series presented by Palm Beach Atlantic University, Palm Beach Gardens, Florida, May 18, 2017 • Presenter, “International Estate Planning,” Florida Graduate Trust & Wealth Management School, presented by Florida Bankers Association, Orlando, Florida, July 16, 2014 • Presenter, “US Tax Planning for the International Private Client,” Probate and Pumpernickel presented by Palm Beach Atlantic University, West Palm Beach, Florida, April 25, 2014 • Presenter, “US Tax Planning for the International Private Client,” Probate and Pumpernickel presented by Palm Beach Atlantic University, Boca Raton, Florida, January 10, 2014 • Presenter, “US Tax Planning for the International Private Client,” Probate and Pumpernickel presented by Palm Beach Atlantic University, Palm Beach Gardens, Florida, November 21, 2013 • Presenter, “Advanced Estate Planning Techniques,” National Business Institute, Hartford, Connecticut (December 10, 2012) • Presenter, “Asset Protection Planning for Physicians,” Fairfield County Medical Association, Norwalk, Connecticut (October 25, 2012) • Co-Author, “13 and Counting!
  • Virginia Enacts Asset Protection Trust Legislation” Steve Leimberg’s Asset Protection Newsletter #197 (April 5, 2012) • Co-Author, “Restructuring Closely-Held Corporations for Enhanced Asset Protection” Steve Leimberg’s Asset Protection Newsletter #183 (October 3, 2011) • Presenter, “Cutting-Edge Asset Protection Skills and Techniques,” National Business Institute, Tampa, Florida (January 25, 2011) • Co-Author, “In re Baldwin: Counterproductive Estate Planning Results in Unpleasant Surprises” Steve Leimberg’s Asset Protection Newsletter #158 (July 8, 2010) • Co-Author, “Unraveling the Mysteries of the Florida Exemptions for Life Insurance and Annuity Contracts” Steve Leimberg’s Asset Protection Newsletter #137 (March 3, 2009) • Co-Author, “Unraveling the Mysteries of the Florida Exemptions for Life Insurance and Annuity Contracts, Part 2,” Vol. 83, No. 1 The Florida Bar Journal 58 (January 2009) • Co-Author, “Unraveling the Mysteries of the Florida Exemptions for Life Insurance and Annuity Contracts, Part 1,” Vol. 82, No. 11 The Florida Bar Journal 52 (December 2008)

Practice Areas Explained

Matthew N. Turko's Areas of Practice

Each practice area below reflects the types of cases Matthew N. Turko handles, with a brief overview of what that area of law covers.

Trusts

Matthew N. Turko is one of 104,171 trusts attorneys indexed nationally. Browse trusts attorneys in Florida →

Estate Planning & Probate

An estate planning attorney prepares wills, trusts, powers of attorney, and healthcare directives to protect your family and pass on your assets.

Matthew N. Turko is one of 226,536 estate planning attorneys indexed nationally. Browse estate planning attorneys in Florida →

Tax Law

Tax attorneys handle IRS audits, tax debt, international tax, estate planning, and tax court litigation.

Matthew N. Turko is one of 85,302 tax attorneys indexed nationally. Browse tax attorneys in Florida →

Jurisdictional Context

Why local counsel matters in Florida

Practicing law in Florida. Legal matters in Florida are governed by state-specific rules of civil and criminal procedure, statutes of limitations, and substantive law. Cases originating in Palm Beach Gardens are typically filed in the local municipal court or the appropriate Florida state district court, depending on subject matter and amount in controversy. An attorney licensed in Florida brings working knowledge of local procedural deadlines, judicial practices in this andnue, and the substantive law that applies to cases brought here. Out-of-state attorneys generally cannot represent clients in Florida courts without local counsel or pro hac vice admission.

Looking for additional Florida attorneys? Browse all attorneys in Palm Beach Gardens or all attorneys in Florida.

Frequently Asked

Common questions about Matthew N. Turko

Where is Matthew N. Turko's law office located?
Matthew N. Turko's law practice is located in Palm Beach Gardens, Florida. The firm is Cummings & Lockwood LLC. You can contact the office directly through this profile page.
What practice areas does Matthew N. Turko handle?
Matthew N. Turko focuses on trusts, estate planning, tax. Each practice area listed reflects experience handling cases of that type in Florida.
How long has Matthew N. Turko practiced law?
Matthew N. Turko has 20+ years of legal experience and has been licensed since 2006.
Where did Matthew N. Turko go to law school?
Matthew N. Turko earned their education at (J.D., 2006); (B.S., 2003).
How can I contact Matthew N. Turko for a consultation?
You can contact Matthew N. Turko directly through this profile page. Click "Ask the Attorney" to submit a question, or "Schedule a Consultation" to book a meeting. Most claimed-profile attorneys respond within one business day.

Education

J.D.
Stetson University College of Law
- 2006
B.S.
Eastern Connecticut State University
- 2003

Bar Admissions

Florida
Admitted: 2006
Connecticut
Admitted: 2007
New York United States Tax Court
Admitted: 2012

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