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Education
University of Michigan, B.B.A.
  with high distinction
University of Notre Dame, J.D.

Admitted to Practice
Michigan  1984
U.S. District Court, Eastern District of Michigan  1984
U.S. Court of Appeals, 6th Circuit  1986
U.S. Tax Court  2006

Mr. Cumming is also former editor of the Michigan Probate and Estate Planning Journal.

Prior to becoming a member of Dykema, Mr. Cumming was practice group leader of the Personal Legal Services Group at another major Detroit-based law firm.

Experience

• Estate planning

• Probate and trust administration

• Tax planning and reporting

• Probate and trust contests

• Premarital agreement negotiation

Seminars and Speeches

• 11/2/2001  Practical Skills for New Lawyers: Informal Estate Proceedings: Start to Finish, ICLE Seminar, Ann Arbor, Michigan

• 6/11/1999  Achieving Literacy in ILITs and Competence in Crummeys: Irrevocable Life Insurance Trust Planning and Administration, ICLE Seminar: 39th Annual Probate & Estate Planning Seminar, Troy, Michigan

• 5/20/1999  Achieving Literacy in ILITs and Competence in Crummeys: Irrevocable Life Insurance Trust Planning and Administration, ICLE Seminar: 39th Annual Probate & Estate Planning Seminar, Acme, Michigan

• 12/18/1997  The Role of the Revocable Grantor Trust in the Estate Plan, ICLE Seminar: Using Trusts in Estate Planning, Troy, Michigan

• 2/4/1997  How to Plan a Small Estate, ICLE Seminar: Fundamentals of Michigan Practice, Troy, Michigan

• 1/11/1996  Marital Deduction Crossfire and Comparisons: The "Date of Distribution" Formula, ICLE Seminar: 5th Annual Drafting Estate Planning Documents Seminar, Grand Rapids, Michigan

• 1/26/1996  Marital Deduction Crossfire and Comparisons: The "Date of Distribution" Formula, ICLE Seminar: 5th Annual Drafting Estate Planning Documents Seminar, Troy, Michigan

• 11/20/1995  Tax Aspects and Disclaimer Provisions of the Proposed Estate Settlement Act, Taxation Section of the State Bar of Michigan, Southfield, Michigan

• 2/9/1995  Common Estate Planning Problems--and Solutions, ICLE Seminar: Fundamentals of Estate Planning, Grand Rapids, Michigan

• 2/24/1995  Common Estate Planning Problems--and Solutions, ICLE Seminar: Fundamentals of Estate Planning, Troy, Michigan

• 12/20/1994  1994 Advanced Estate Planning Institute, ICLE Seminar, Detroit, Michigan

• 2/16/1993  Overview of Changes to the Michigan Inheritance Tax Act, Southwestern Michigan Estate Planning Council, February 1993 meeting, St. Joseph, Michigan

• 1/20/1993  Overview of Changes to the Michigan Inheritance Tax Act, Michigan Probate Judges Association, 1993 Midwinter Conference, Frankenmuth, Michigan

• 1993  Estate Planning, Estates and Guardianships for Certified Legal Assistants Program, Detroit Legal Secretaries Association, Detroit, Michigan

• 11/12/1992  Amendments to the Michigan Inheritance Tax Act and the New Michigan Inheritance Tax Return Form, Northeastern Michigan Financial and Estate Planning Council, Midland, Michigan

• 9/11/1992  The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE Seminar, Grand Rapids, Michigan

• 9/23/1992  The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE Seminar, Troy, Michigan

• 6/12/1992  The Michigan Inheritance Tax - Special Problems, ICLE Seminar: 32nd Annual Probate & Estate Planning Seminar, Troy, Michigan

• 5/14/1992  The Michigan Inheritance Tax - Special Problems, ICLE Seminar: 32nd Annual Probate & Estate Planning Seminar, Acme, Michigan

• 9/12/1991  Drafting the Revocable Grantor Trust, ICLE Seminar: Drafting Estate Planning Documents, Grand Rapids, Michigan

• 9/20/1991  Drafting the Revocable Grantor Trust, ICLE Seminar: Drafting Estate Planning Documents, Troy, Michigan

• 6/12/1991  Designations of Patient Advocate, The Estate Planning Council of the Grand Traverse Area, Traverse City, Michigan

• 10/17/1990  Michigan Intangibles Tax, Flint Estate Planning Council, Flint, Michigan

• 6/7/1990  Qualified Domestic Trusts under Internal Revenue Code Sections 2056(d), 2056A, Estates and Trusts Committee of the Michigan State Bar Taxation Section, Southfield, Michigan

• 1990  Probate Practice in Decedent's Estates, ICLE Seminar: Michigan Basic Practice, Livonia, Michigan

• 3/2/1989  Claims and Taxes, ICLE Seminar: How to Probate an Estate in Michigan, Grand Rapids, Michigan

• 3/9/1989  Claims and Taxes, ICLE Seminar: How to Probate an Estate in Michigan, Troy, Michigan

• 5/16/1988  Michigan Will Drafting, ICLE Seminar, Detroit, Michigan

Publications

• Estate Administration in Michigan, Fourth Edition, ICLE  (2000)

• "Probate Practice in Decedent's Estates," Michigan Basic Practice Handbook, 4th Edition, ICLE  (2000)

• "Achieving Literacy in ILITs and Competence in Crummeys: Irrevocable Life Insurance Trust Planning and Administration," Course Handbook: 39th Annual Probate & Estate Planning Seminar,  ICLE  (1999)

• "Michigan Estate and Trust Litigation in the 21st Century," Michigan Bar Journal, Vol.77 No.12 State Bar of Michigan  (December 1998)

• "The Role of the Revocable Grantor Trust in the Estate Plan," Using Trusts in Estate Planning, ICLE  (1997)

• "Update on Recent and Proposed Michigan and Federal Legislation," Course Handbook: 36th Annual Probate & Estate Planning Seminar, ICLE  (1996)

• "The 'Date of Distribution' Formula," Course Handbook: 5th Annual Drafting Estate Planning Documents Seminar, ICLE  (1996)

• "Estate Tax Apportionment in Michigan," Michigan Bar Journal, Vol.74 No.10 State Bar of Michigan  (October 1995)

• "The Sloan Estate: The Fees-on-Fees Issue Resolved," Focus on Michigan Practice, Vol.8 No.4 ICLE  (October 1995)

• "Michigan's New Right of Representation," Michigan Probate and Estate Planning Journal, Vol.14 No.4 Probate and Estate Planning Section of the State Bar of Michigan  (1995)

• "Common Estate Planning Problems--and Solutions," Course Handbook: Fundamentals of Estate Planning, ICLE  (1995)

• "Overview of Changes to the Michigan Inheritance Tax Act," Course Handbook: The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE  (1992)

• "The Michigan Inheritance Tax - Special Problems," Course Handbook: The 32nd Annual Probate and Estate Planning Seminar, ICLE  (1992)

• "A Michigan Intangibles Tax Primer," Michigan Probate and Estate Planning Journal, Vol.11 No.2 Probate and Estate Planning Section of the State Bar of Michigan  (1992)

• "Reader's Questions on Estate Planning and Estate Settlement," Michigan Probate and Estate Planning Journal, Vol.9 No.2 Probate and Estate Planning Section of the State Bar of Michigan  (1991)

• "Drafting the Revocable Grantor Trust," Course Handbook: Drafting Estate Planning Documents: The Estate Planning Forms Course, ICLE  (1991)

• "Michigan Intangibles Tax: Liability for Estates and Trusts," Michigan Bar Journal, Vol.69 No.6 State Bar of Michigan  (June 1990)

• "Present Applications of IRC Section 1445(e) to Estates and Trusts," Michigan Tax Lawyer, Vol.15 No.4 Taxation Section of the State Bar of Michigan  (1989)

• "Claims and Taxes in Decedent's Estates," Course Handbook: How to Probate an Estate in Michigan, ICLE  (1989)

• "Estate Planning Documents Clients Can Understand," Michigan Bar Journal, Vol.67 No.1 State Bar of Michigan  (1988)

Professional Associations

• Fellow, American College of Trust and Estate Counsel

• Member of the Probate and Estate Planning Council of the State Bar of Michigan (1991-1997); Chair, Michigan and Federal Estate Tax Committee (1995-1997); Member, Transfer Taxes Committee (1998 to present); Editor, Michigan Probate and Estate Planning Journal (1992-1993); Chair, Amicus Curiae Committee (1995-1997); Chair, Fees and Compensation Committee (1991-1992); Associate Editor, Michigan Probate and Estate Planning Journal (1991-1992); Member, Estates and Protected Individuals Code Legislative Enactment Group (1995-1997); Section Lobbying Liaison (1995-1997); Member, Michigan Inheritance Tax Committee (1990-1992); Member, Ethics Committee (1991-1992); Member, Standing Committee on Code, Procedure and Rules (1988-1995); Member, Estates and Protected Individuals Code Article 2 Drafting Subcommittee (1990-1995); and Member, Estate Tax Apportionment Statute Drafting Subcommittee (1995)

• Member, The Financial and Estate Planning Council of Metropolitan Detroit

• Member, Taxation Section of the American Bar Association

• Member, Taxation Section of the State Bar of Michigan

Awards

• Listed in The Best Lawyers In America 2003-2011
  
  
• Named a Super Lawyer by Law & Politics for 2006, 2007, 2008 & 2009