Michael G. Cumming
Member
![](https://www.dykema.com/a/web/6JLf5T6wGe3Stjm1jKeBTZ/3Shr93/cumming_bio_jc13049.jpg)
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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