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
Seminars & Speeches
- Translating Tax Law for the Mobile Workforce, Panel Moderator and Speaker, Michigan Association of Certified Public Accountants, Troy, MINovember 7, 2018
- November 17, 2016
- May 11, 2016
- Practical Skills for New Lawyers: Informal Estate Proceedings: Start to Finish, ICLE Seminar, Ann Arbor, MINovember 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, MIJune 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, MIMay 20, 1999
- The Role of the Revocable Grantor Trust in the Estate Plan, ICLE Seminar, Using Trusts in Estate Planning, Troy, MIDecember 18, 1997
- How to Plan a Small Estate, ICLE Seminar: Fundamentals of Michigan Practice, Troy, MIFebruary 4, 1997
- Marital Deduction Crossfire and Comparisons: The "Date of Distribution" Formula, ICLE Seminar: 5th Annual Drafting Estate Planning Documents Seminar, Troy, MIJanuary 26, 1996
- Marital Deduction Crossfire and Comparisons: The "Date of Distribution" Formula, ICLE Seminar: 5th Annual Drafting Estate Planning Documents Seminar, Grand Rapids, MIJanuary 11, 1996
- Tax Aspects and Disclaimer Provisions of the Proposed Estate Settlement Act, Taxation Section of the State Bar of Michigan, Southfield, MINovember 20, 1995
- Common Estate Planning Problems—and Solutions, ICLE Seminar: Fundamentals of Estate Planning, Troy, MIFebruary 24, 1995
- Common Estate Planning Problems—and Solutions, ICLE Seminar: Fundamentals of Estate Planning, Grand Rapids, MIFebruary 9, 1995
- 1994 Advanced Estate Planning Institute, ICLE Seminar, Detroit, MIDecember 20, 1994
- Estate Planning, Estates and Guardianships for Certified Legal Assistants Program, Detroit Legal Secretaries Association, Detroit, MI1993
- Overview of Changes to the Michigan Inheritance Tax Act, Southwestern Michigan Estate Planning Council, February 1993 meeting, St. Joseph, MIFebruary 16, 1993
- Overview of Changes to the Michigan Inheritance Tax Act, Michigan Probate Judges Association, 1993 Midwinter Conference, Frankenmuth, MIJanuary 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, MINovember 12, 1992
- The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE Seminar, Troy, MISeptember 23, 1992
- The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE Seminar, Grand Rapids, MISeptember 11, 1992
- The Michigan Inheritance Tax - Special Problems, ICLE Seminar: 32nd Annual Probate & Estate Planning Seminar, Troy, MIJune 12, 1992
- The Michigan Inheritance Tax - Special Problems, ICLE Seminar: 32nd Annual Probate & Estate Planning Seminar, Acme, MIMay 14, 1992
- Drafting the Revocable Grantor Trust, ICLE Seminar: Drafting Estate Planning Documents, Troy, MISeptember 19, 1991
- Drafting the Revocable Grantor Trust, ICLE Seminar: Drafting Estate Planning Documents, Grand Rapids, MISeptember 12, 1991
- Designations of Patient Advocate, The Estate Planning Council of the Grand Traverse Area, Traverse City, MIJune 12, 1991
- Michigan Intangibles Tax, Flint Estate Planning Council, Flint, MIOctober 17, 1990
- Probate Practice in Decedent's Estates, ICLE Seminar: Michigan Basic Practice, Livonia, MI1990
- Qualified Domestic Trusts under Internal Revenue Code Sections 2056(d), 2056A, Estates and Trusts Committee of the Michigan State Bar Taxation Section, Southfield, MIJune 7, 1990
- Claims and Taxes, ICLE Seminar: How to Probate an Estate in Michigan, Troy, MIMarch 9, 1989
- Claims and Taxes, ICLE Seminar: How to Probate an Estate in Michigan, Grand Rapids, MIMarch 2, 1989
- Michigan Will Drafting, ICLE Seminar, Detroit, MIMay 16, 1988
Publications
- Estate Administration in Michigan, 4th Edition2000 (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 Administration1999Course Handbook: 39th Annual Probate & Estate Planning Seminar, ICLE
- "Michigan Estate and Trust Litigation in the 21st Century"December 1998Michigan Bar Journal, Vol.77 No.12, State Bar of Michigan
- "The Role of the Revocable Grantor Trust in the Estate Plan"1997Using Trusts in Estate Planning, ICLE
- "The 'Date of Distribution' Formula"1996Course Handbook: 5th Annual Drafting Estate Planning Documents Seminar, ICLE
- "Update on Recent and Proposed Michigan and Federal Legislation"1996Course Handbook: 36th Annual Probate & Estate Planning Seminar, ICLE
- "Estate Tax Apportionment in Michigan"October 1995Michigan Bar Journal, Vol.74 No.10, State Bar of Michigan
- "The Sloan Estate: The Fees-on-Fees Issue Resolved"October 1995Focus on Michigan Practice, Vol.8 No.4, ICLE
- "Common Estate Planning Problems—and Solutions"July 29, 1995Course Handbook: Fundamentals of Estate Planning, ICLE
- "Michigan's New Right of Representation"1995Michigan 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"1992Course Handbook: The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE
- "The Michigan Inheritance Tax—Special Problems"1992Course 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 Michigan1992Michigan Probate and Estate Planning Journal,
- "Drafting the Revocable Grantor Trust"1991Course Handbook: Drafting Estate Planning Documents: The Estate Planning Forms Course, ICLE
- "Reader's Questions on Estate Planning and Estate Settlement"1991Michigan 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 1990Michigan Bar Journal, Vol.69 No.6, State Bar of Michigan
- "Claims and Taxes in Decedent's Estates"1989Course Handbook: How to Probate an Estate in Michigan, ICLE
- "Present Applications of IRC Section 1445(e) to Estates and Trusts"1989Michigan Tax Lawyer, Vol.15 No.4, Taxation Section of the State Bar of Michigan
- "Estate Planning Documents Clients Can Understand"1988Michigan Bar Journal, Vol.67 No.1, State Bar of Michigan
News
- April 27, 2020
- May 6, 2016
- February 6, 2014
- November 20, 2013
- Twenty-Three Other Dykema Lawyers Identified as Rising StarsSeptember 5, 2013
- Explains that Tax Benefits Differ Depending on Whether One Gifts During Life or At DeathJuly 9, 2013
- Notes that Trust Structure is Triangular: Trustee, Beneficiaries, and the Trust AssetJune 13, 2013
- Business Owners, Dealmakers Might Face Increased Estate and Capital Tax RatesDecember 4, 2012
- November 7, 2012
Alerts
- November 11, 2020
- September 4, 2020
- September 2, 2020
- Sellers and Buyers of Partnership Interests Should Address Centralized Partnership Audit Provisions and Push Out Elections in Membership Interest Purchase AgreementsJune 1, 2020
- May 26, 2020
- May 8, 2020
- May 4, 2020
- May 1, 2020
- April 27, 2020
- April 23, 2020
- April 13, 2020
- April 13, 2020
- April 10, 2020
- April 9, 2020
- March 31, 2020
- March 30, 2020
- March 27, 2020
- March 23, 2020
- March 20, 2020
- December 23, 2019
- December 9, 2019
- July 1, 2019
- June 12, 2019
- December 19, 2018
- June 22, 2018
- December 21, 2017
- September 7, 2017
- December 14, 2016
- August 11, 2016
- April 19, 2016
- October 7, 2015
- July 14, 2015
- June 29, 2015
- April 13, 2015
- March 10, 2015
- October 30, 2014
- July 16, 2014
- August 2, 2013
- July 9, 2013
- June 27, 2013
- June 27, 2012
- January 26, 2012
- April 8, 2011
- March 22, 2011
- December 29, 2010
- As you probably have heard, the Federal transfer tax (estate, gift and generation-skipping transfer tax) system is currently in a state of great uncertainty.January 2010
Press Releases
- 18 Attorneys Earn “Lawyer of the Year” HonorsAugust 20, 2020
- July 10, 2020
- 18 Attorneys Earn “Lawyer of the Year” HonorsAugust 15, 2019
- September 7, 2018
- 13 Attorneys Earn “Lawyer of the Year” HonorsAugust 15, 2018
- September 5, 2017
- 10 Attorneys Receive “Lawyer of the Year” HonorsAugust 15, 2017
- September 1, 2016
- 14 Attorneys Receive “Lawyer of the Year” HonorsAugust 15, 2016
- November 16, 2015
- September 8, 2015
- 12 Attorneys Receive “Lawyer of the Year” HonorsAugust 18, 2015
- November 20, 2014
- September 2, 2014
- Firm Receives 10 “Lawyer of the Year” HonorsAugust 18, 2014
- Nearly One in Four Dykema Practitioners Earn Distinction; Seven Merit “Lawyer of the Year” HonorsAugust 16, 2013
- More Than One in Four Dykema Practitioners Earn DistinctionAugust 23, 2012
- Rankings Put Firm’s Attorneys on Top of the Pack in 25 PracticesOctober 27, 2011
- September 9, 2010
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
- Michigan Chamber of Commerce, Tax Policy Committee, Member
Awards & Recognition
Recognized in Chambers High Net Worth Guide for Michigan, Private Wealth Law, 2020
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