Gayle Brian Wilhelm was educated at Harvard College and the Harvard Law School, graduating from both with high honors. Presently he is a senior partner in the Trusts and Estates Department of Cummings & Lockwood, a large regional law firm with multiple offices in Connecticut and Florida. He specializes in estate planning, tax planning, estate settlement, probate litigation and trust administration.


Mr. Wilhelm is the author of Connecticut's primary legal reference sources in the area of probate and estate tax law: Connecticut Estates Practice-Settlement of Estates; Connecticut Estates Practice-Death Taxes; Connecticut Estates Practice-Wills, Connecticut Estates Practice-Trusts; Connecticut Estates Practice-Jurisdiction and Procedure; and Connecticut Estates Practice-Incapacity and Adoption. He also is the author of The Executor's Handbook-A Practical Guide to Settling Connecticut Estates and The Connecticut Living Trust-Cornerstone of Modern Estate Planning, as well as many articles on tax planning and probate law in such diverse publications as Case and Comment, U.S. Banker, the Connecticut Probate Journal and the Connecticut Bar Journal.


Mr. Wilhelm served for many years as a member of the Ethics Committee of the Connecticut Bar Association, as well as its Probate and Tax Committee, and is a founder and former president of the Lower Fairfield County Estate Planning Council. He was elected a Fellow of the American College of Trust and Estate Counsel in 1976, and is listed in "The Best Lawyers in America" as one of the country's outstanding trusts and estates lawyers.