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


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.


  • Estate planning
  • Probate and trust administration
  • Tax planning and reporting
  • Probate and trust contests
  • Premarital agreement negotiation

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

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