Michael G. Cumming
Member
No disrespect to other tax lawyers, but Mike Cumming’s clients actually enjoy talking to him. He’s personable, approachable, funny, and can translate complicated tax rules and structures into language his high-end, high-net-worth individuals can easily understand.
As head of the firm’s tax practice group, Mike’s clients include family offices, C-suite executives, and others with substantial means who want to maximize personal and multi-generational wealth while minimizing taxes. His practice involves estate planning, probate and trust administration, sophisticated tax strategies, business successions, and negotiation of premarital agreements.
“Working with clients isn't transactional. It's personal. I get to know them, their children, and their dogs. I might even learn their blood types. I need to have that level of familiarity to do the best job I can for them.”
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- University of Notre Dame, J.D.
- University of Michigan, B.B.A., with high distinction
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Bar Admissions
- Michigan, 1984
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Court Admissions
- U.S. District Court, Eastern District of Michigan, 1984
- U.S. Court of Appeals, 6th Circuit, 1986
- U.S. Tax Court, 2006
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Recognized in Chambers High Net Worth Guide for Michigan, Private Wealth Law, 2020
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Recognized in The Best Lawyers in America® for Trusts and Estates, 2003-Present. Copyright 2015 by Woodward/White, Inc., Aiken, SC
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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
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Legal/Financial Network Group of the Community Foundation for Southeastern Michigan, Member
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American College of Trust and Estate Counsel, Fellow
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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
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Areas of client focus
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