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Mr. Cumming's practice focuses on estate planning, probate and trust administration and related tax matters. He also represents clients in probate and trust contests, and premarital agreement negotiations.
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 and Speeches
11/2/2001 Practical Skills for New Lawyers: Informal Estate Proceedings: Start to Finish, ICLE Seminar, Ann Arbor, Michigan
6/11/1999 Achieving Literacy in ILITs and Competence in Crummeys: Irrevocable Life Insurance Trust Planning and Administration, ICLE Seminar: 39th Annual Probate & Estate Planning Seminar, Troy, Michigan
5/20/1999 Achieving Literacy in ILITs and Competence in Crummeys: Irrevocable Life Insurance Trust Planning and Administration, ICLE Seminar: 39th Annual Probate & Estate Planning Seminar, Acme, Michigan
12/18/1997 The Role of the Revocable Grantor Trust in the Estate Plan, ICLE Seminar: Using Trusts in Estate Planning, Troy, Michigan
2/4/1997 How to Plan a Small Estate, ICLE Seminar: Fundamentals of Michigan Practice, Troy, Michigan
1/11/1996 Marital Deduction Crossfire and Comparisons: The "Date of Distribution" Formula, ICLE Seminar: 5th Annual Drafting Estate Planning Documents Seminar, Grand Rapids, Michigan
1/26/1996 Marital Deduction Crossfire and Comparisons: The "Date of Distribution" Formula, ICLE Seminar: 5th Annual Drafting Estate Planning Documents Seminar, Troy, Michigan
11/20/1995 Tax Aspects and Disclaimer Provisions of the Proposed Estate Settlement Act, Taxation Section of the State Bar of Michigan, Southfield, Michigan
2/9/1995 Common Estate Planning Problems--and Solutions, ICLE Seminar: Fundamentals of Estate Planning, Grand Rapids, Michigan
2/24/1995 Common Estate Planning Problems--and Solutions, ICLE Seminar: Fundamentals of Estate Planning, Troy, Michigan
12/20/1994 1994 Advanced Estate Planning Institute, ICLE Seminar, Detroit, Michigan
2/16/1993 Overview of Changes to the Michigan Inheritance Tax Act, Southwestern Michigan Estate Planning Council, February 1993 meeting, St. Joseph, Michigan
1/20/1993 Overview of Changes to the Michigan Inheritance Tax Act, Michigan Probate Judges Association, 1993 Midwinter Conference, Frankenmuth, Michigan
1993 Estate Planning, Estates and Guardianships for Certified Legal Assistants Program, Detroit Legal Secretaries Association, Detroit, Michigan
11/12/1992 Amendments to the Michigan Inheritance Tax Act and the New Michigan Inheritance Tax Return Form, Northeastern Michigan Financial and Estate Planning Council, Midland, Michigan
9/11/1992 The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE Seminar, Grand Rapids, Michigan
9/23/1992 The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, ICLE Seminar, Troy, Michigan
6/12/1992 The Michigan Inheritance Tax - Special Problems, ICLE Seminar: 32nd Annual Probate & Estate Planning Seminar, Troy, Michigan
5/14/1992 The Michigan Inheritance Tax - Special Problems, ICLE Seminar: 32nd Annual Probate & Estate Planning Seminar, Acme, Michigan
9/12/1991 Drafting the Revocable Grantor Trust, ICLE Seminar: Drafting Estate Planning Documents, Grand Rapids, Michigan
9/20/1991 Drafting the Revocable Grantor Trust, ICLE Seminar: Drafting Estate Planning Documents, Troy, Michigan
6/12/1991 Designations of Patient Advocate, The Estate Planning Council of the Grand Traverse Area, Traverse City, Michigan
10/17/1990 Michigan Intangibles Tax, Flint Estate Planning Council, Flint, Michigan
6/7/1990 Qualified Domestic Trusts under Internal Revenue Code Sections 2056(d), 2056A, Estates and Trusts Committee of the Michigan State Bar Taxation Section, Southfield, Michigan
1990 Probate Practice in Decedent's Estates, ICLE Seminar: Michigan Basic Practice, Livonia, Michigan
3/2/1989 Claims and Taxes, ICLE Seminar: How to Probate an Estate in Michigan, Grand Rapids, Michigan
3/9/1989 Claims and Taxes, ICLE Seminar: How to Probate an Estate in Michigan, Troy, Michigan
5/16/1988 Michigan Will Drafting, ICLE Seminar, Detroit, Michigan
Publications
2000 Estate Administration in Michigan, Fourth Edition ICLE
2000 Probate Practice in Decedent's Estates, Michigan Basic Practice Handbook, 4th Edition ICLE
1999 Achieving Literacy in ILITs and Competence in Crummeys: Irrevocable Life Insurance Trust Planning and Administration, Course Handbook: 39th Annual Probate & Estate Planning Seminar, State Bar of Michigan ICLE
12/1998 v.77 no.12 Michigan Bar Journal, "Michigan Estate and Trust Litigation in the 21st Century," State Bar of Michigan
1997 Using Trusts in Estate Planning, "The Role of the Revocable Grantor Trust in the Estate Plan," ICLE
1996 Course Handbook: 36th Annual Probate & Estate Planning Seminar, "Update on Recent and Proposed Michigan and Federal Legislation," ICLE
1996 Course Handbook: 5th Annual Drafting Estate Planning Documents Seminar, "The "Date of Distribution" Formula," ICLE
10/1995 v.74 no.10 Michigan Bar Journal, "Estate Tax Apportionment in Michigan," State Bar of Michigan
10/1995 v.8 no.4 ICLE Focus on Michigan Practice, "The Sloan Estate: The Fees-on-Fees Issue Resolved," ICLE
1995 v.14 no.4 Michigan Probate and Estate Planning Journal, "Michigan's New Right of Representation," Probate and Estate Planning Section of the State Bar of Michigan
1995 Course Handbook: Fundamentals of Estate Planning, "Common Estate Planning Problems--and Solutions," ICLE
1992 Course Handbook: The Amended Michigan Inheritance Tax Act: Coping with the Changes and Special Problems, "Overview of Changes to the Michigan Inheritance Tax Act," ICLE
1992 Course Handbook: The 32nd Annual Probate and Estate Planning Seminar, "The Michigan Inheritance Tax - Special Problems," ICLE
1992 v.11 no.2 Michigan Probate and Estate Planning Journal, "A Michigan Intangibles Tax Primer," Probate and Estate Planning Section of the State Bar of Michigan
1991 v.9 no.2 Michigan Probate and Estate Planning Journal, "Reader's Questions on Estate Planning and Estate Settlement," Probate and Estate Planning Section of the State Bar of Michigan
1991 Course Handbook: Drafting Estate Planning Documents: The Estate Planning Forms Course, "Drafting the Revocable Grantor Trust," ICLE
6/1990 v.69 no.6 Michigan Bar Journal, "Michigan Intangibles Tax: Liability for Estates and Trusts," State Bar of Michigan
1989 v.15 no.4 Michigan Tax Lawyer, "Present Applications of IRC Section 1445(e) to Estates and Trusts," Taxation Section of the State Bar of Michigan
1989 Course Handbook: How to Probate an Estate in Michigan, "Claims and Taxes in Decedent's Estates," ICLE
1988 v.67 no.1 Michigan Bar Journal, "Estate Planning Documents Clients Can Understand," State Bar of Michigan
Professional Associations
Fellow, American College of Trust and Estate Counsel
Member of the Probate and Estate Planning Council of the State Bar of Michigan (1991-1997); Chair, Michigan and Federal Estate Tax Committee (1995-1997); Member, Transfer Taxes Committee (1998 to present); Editor, Michigan Probate and Estate Planning Journal (1992-1993); Chair, Amicus Curiae Committee (1995-1997); Chair, Fees and Compensation Committee (1991-1992); Associate Editor, Michigan Probate and Estate Planning Journal (1991-1992); Member, Estates and Protected Individuals Code Legislative Enactment Group (1995-1997); Section Lobbying Liaison (1995-1997); Member, Michigan Inheritance Tax Committee (1990-1992); Member, Ethics Committee (1991-1992); Member, Standing Committee on Code, Procedure and Rules (1988-1995); Member, Estates and Protected Individuals Code Article 2 Drafting Subcommittee (1990-1995); and Member, Estate Tax Apportionment Statute Drafting Subcommittee (1995)
Member, 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
Awards
Listed in The Best Lawyers In America 2005, 2006 and 2007
Listed in Michigan 2006 Super Lawyers
AV Rated by Martindale-Hubbell
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