Photo of Michael G. Cumming

Michael G. Cumming Member

Areas of Practice

Bar Admissions

  • Michigan, 1984

Court Admissions

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

Education

University of Notre Dame, J.D.

University of Michigan, B.B.A.

  • with high distinction

Michael G. Cumming is Leader of Dykema's Tax Practice Group. Mr. Cumming's practice focuses on estate planning, probate and trust administration and related tax matters, including sophisticated tax planning. He also represents clients in probate and trust contests, and premarital agreement negotiations. As part of his practice, Mr. Cumming assists clients with the organizational and tax planning aspects of privately owned businesses to ensure that the business organization easily meshes with the estate and tax plan, is structured and operated to minimize taxes, and provides for smooth business succession.

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
  • Succession Planning and Implementation: The Good, the Bad and the Ugly
    November 17, 2016
  • Tax & Estate Planning in Preparation for a Transaction, 6th Annual Hot Topics for Financial Executives Seminar, Bloomfield Hills, Michigan
    May 11, 2016
  • Practical Skills for New Lawyers: Informal Estate Proceedings: Start to Finish, ICLE Seminar, Ann Arbor, MI
    November 2, 2001
  • Achieving Literacy in ILITs and Competence in Crummeys: Irrevocable Life Insurance Trust Planning and Administration, ICLE Seminar, 39th Annual Probate & Estate Planning Seminar, Troy, MI
    June 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, Acme, MI
    May 20, 1999
  • The Role of the Revocable Grantor Trust in the Estate Plan, ICLE Seminar, Using Trusts in Estate Planning, Troy, MI
    December 18, 1997
  • How to Plan a Small Estate, ICLE Seminar: Fundamentals of Michigan Practice, Troy, MI
    February 4, 1997
  • Marital Deduction Crossfire and Comparisons: The "Date of Distribution" Formula, ICLE Seminar: 5th Annual Drafting Estate Planning Documents Seminar, Troy, MI
    January 26, 1996
  • Marital Deduction Crossfire and Comparisons: The "Date of Distribution" Formula, ICLE Seminar: 5th Annual Drafting Estate Planning Documents Seminar, Grand Rapids, MI
    January 11, 1996
  • Tax Aspects and Disclaimer Provisions of the Proposed Estate Settlement Act, Taxation Section of the State Bar of Michigan, Southfield, MI
    November 20, 1995
  • Common Estate Planning Problems—and Solutions, ICLE Seminar: Fundamentals of Estate Planning, Troy, MI
    February 24, 1995
  • Common Estate Planning Problems—and Solutions, ICLE Seminar: Fundamentals of Estate Planning, Grand Rapids, MI
    February 9, 1995
  • 1994 Advanced Estate Planning Institute, ICLE Seminar, Detroit, MI
    December 20, 1994
  • Estate Planning, Estates and Guardianships for Certified Legal Assistants Program, Detroit Legal Secretaries Association, Detroit, MI
    1993
  • Overview of Changes to the Michigan Inheritance Tax Act, Southwestern Michigan Estate Planning Council, February 1993 meeting, St. Joseph, MI
    February 16, 1993
  • Overview of Changes to the Michigan Inheritance Tax Act, Michigan Probate Judges Association, 1993 Midwinter Conference, Frankenmuth, MI
    January 20, 1993
  • Amendments to the Michigan Inheritance Tax Act and the New Michigan Inheritance Tax Return Form, Northeastern Michigan Financial and Estate Planning Council, Midland, MI
    November 12, 1992
  • The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE Seminar, Troy, MI
    September 23, 1992
  • The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE Seminar, Grand Rapids, MI
    September 11, 1992
  • The Michigan Inheritance Tax - Special Problems, ICLE Seminar: 32nd Annual Probate & Estate Planning Seminar, Troy, MI
    June 12, 1992
  • The Michigan Inheritance Tax - Special Problems, ICLE Seminar: 32nd Annual Probate & Estate Planning Seminar, Acme, MI
    May 14, 1992
  • Drafting the Revocable Grantor Trust, ICLE Seminar: Drafting Estate Planning Documents, Troy, MI
    September 19, 1991
  • Drafting the Revocable Grantor Trust, ICLE Seminar: Drafting Estate Planning Documents, Grand Rapids, MI
    September 12, 1991
  • Designations of Patient Advocate, The Estate Planning Council of the Grand Traverse Area, Traverse City, MI
    June 12, 1991
  • Michigan Intangibles Tax, Flint Estate Planning Council, Flint, MI
    October 17, 1990
  • Probate Practice in Decedent's Estates, ICLE Seminar: Michigan Basic Practice, Livonia, MI
    1990
  • Qualified Domestic Trusts under Internal Revenue Code Sections 2056(d), 2056A, Estates and Trusts Committee of the Michigan State Bar Taxation Section, Southfield, MI
    June 7, 1990
  • Claims and Taxes, ICLE Seminar: How to Probate an Estate in Michigan, Troy, MI
    March 9, 1989
  • Claims and Taxes, ICLE Seminar: How to Probate an Estate in Michigan, Grand Rapids, MI
    March 2, 1989
  • Michigan Will Drafting, ICLE Seminar, Detroit, MI
    May 16, 1988
  • Estate Administration in Michigan, 4th Edition
    2000 (Updated in 2011)
    ICLE
  • "Probate Practice in Decedent's Estates"
    2000 (Updated in 2011)
    Michigan Basic Practice Handbook, 4th Edition, ICLE
  • "Achieving Literacy in ILITs and Competence in Crummeys: Irrevocable Life Insurance Trust Planning and Administration
    1999
    Course Handbook: 39th Annual Probate & Estate Planning Seminar, ICLE
  • "Michigan Estate and Trust Litigation in the 21st Century"
    December 1998
    Michigan Bar Journal, Vol.77 No.12, State Bar of Michigan
  • "The Role of the Revocable Grantor Trust in the Estate Plan"
    1997
    Using Trusts in Estate Planning, ICLE
  • "The 'Date of Distribution' Formula"
    1996
    Course Handbook: 5th Annual Drafting Estate Planning Documents Seminar, ICLE
  • "Update on Recent and Proposed Michigan and Federal Legislation"
    1996
    Course Handbook: 36th Annual Probate & Estate Planning Seminar, ICLE
  • "Estate Tax Apportionment in Michigan"
    October 1995
    Michigan Bar Journal, Vol.74 No.10, State Bar of Michigan
  • "The Sloan Estate: The Fees-on-Fees Issue Resolved"
    October 1995
    Focus on Michigan Practice, Vol.8 No.4, ICLE
  • "Common Estate Planning Problems—and Solutions"
    July 29, 1995
    Course Handbook: Fundamentals of Estate Planning, ICLE
  • "Michigan's New Right of Representation"
    1995
    Michigan Probate and Estate Planning Journal, Vol.14 No.4, Probate and Estate Planning Section of the State Bar of Michigan
  • "Overview of Changes to the Michigan Inheritance Tax Act"
    1992
    Course Handbook: The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE
  • "The Michigan Inheritance Tax—Special Problems"
    1992
    Course Handbook: The 32nd Annual Probate and Estate Planning Seminar, ICLE
  • "A Michigan Intangibles Tax Primer," Vol.11 No.2 Probate and Estate Planning Section of the State Bar of Michigan
    1992
    Michigan Probate and Estate Planning Journal,
  • "Drafting the Revocable Grantor Trust"
    1991
    Course Handbook: Drafting Estate Planning Documents: The Estate Planning Forms Course, ICLE
  • "Reader's Questions on Estate Planning and Estate Settlement"
    1991
    Michigan Probate and Estate Planning Journal, Vol.9 No.2, Probate and Estate Planning Section of the State Bar of Michigan
  • "Michigan Intangibles Tax: Liability for Estates and Trusts"
    June 1990
    Michigan Bar Journal, Vol.69 No.6, State Bar of Michigan
  • "Claims and Taxes in Decedent's Estates"
    1989
    Course Handbook: How to Probate an Estate in Michigan, ICLE
  • "Present Applications of IRC Section 1445(e) to Estates and Trusts"
    1989
    Michigan Tax Lawyer, Vol.15 No.4, Taxation Section of the State Bar of Michigan
  • "Estate Planning Documents Clients Can Understand"
    1988
    Michigan Bar Journal, Vol.67 No.1, State Bar of Michigan

Memberships & Involvement

  • Legal/Financial Network Group of the Community Foundation for Southeastern Michigan, Member 
  • American College of Trust and Estate Counsel, Fellow
  • State Bar of Michigan, Probate and Estate Planning Council, Member, 1991-1997; Michigan and Federal Estate Tax Committee, Chair, 1995-1997; Transfer Taxes Committee, Member, 1998-present; Michigan Probate and Estate Planning Journal, Editor, 1992-1993; Amicus Curiae Committee, Chair, 1995-1997; Fees and Compensation Committee, Chair, 1991-1992; Michigan Probate and Estate Planning Journal, Associate Editor, 1991-1992; Estates and Protected Individuals Code Legislative Enactment Group, Member, 1995-1997; Section Lobbying Liaison, 1995-1997; Michigan Inheritance Tax Committee, Member, 1990-1992; Ethics Committee, Member, 1991-1992; Standing Committee on Code, Procedure and Rules, Member,  1988-1995; Estates and Protected Individuals Code Article 2 Drafting Subcommittee, Member, 1990-1995; Estate Tax Apportionment Statute Drafting Subcommittee, Member, 1995
  • 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, Member

Recognized in The Best Lawyers in America® for Trusts and Estates, 2003-Present. Copyright 2015 by Woodward/White, Inc., Aiken, SC

Named a Michigan Leading Lawyer in the areas of Trust, Will & Estate Planning Law by the Leading Lawyers Network, 2014-2017. Law Bulletin Publishing Company

Named a Top Lawyer by dbusiness Magazine  for Trusts and Estates, 2010-2011, 2013-2014, 2016, 2018

Recognized in Michigan Super Lawyers® for Estate Planning & Probate and Tax, 2006-Present

Recipient of an AV® Preeminent™ Rating by Martindale-Hubbell