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Dykema

Michael G. Cumming

Michael G. Cumming

Member

Expertise

  • Business Services
  • Tax & Estate Planning/Administration
  • Probate, Trust & Fiduciary Litigation
  • Estate Planning & Administration

WSG Practice Industries

Activity

WSG Leadership

ABA Group
Member

Dykema
Michigan, U.S.A.

Profile

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.

Bar Admissions

Michigan, 1984

Education

University of Notre Dame, J.D. University of Michigan, B.B.A.
  • with high distinction
Areas of Practice

Business Services | Estate Planning & Administration | Probate, Trust & Fiduciary Litigation | Tax & Estate Planning/Administration | Tax Controversies & Litigation | Taxation

Professional Career

Professional Associations

  • Member, Taxation Section of the State Bar of Michigan
  • Member, Taxation Section of the American Bar Association
  • Member, The Financial and Estate Planning Council of Metropolitan Detroit
  • 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)
  • Fellow, American College of Trust and Estate Counsel

Seminars

  • 2001 - ICLE Seminar - "Practical Skills for New Lawyers: Informal Estate Proceedings: Start to Finish"
  • 1999 - ICLE Seminar: 39th Annual Probate & Estate Planning Seminar - "Achieving Literacy in ILITs and Competence in Crummeys: Irrevocable Life Insurance Trust Planning and Administration"
  • 1999 - ICLE Seminar: 39th Annual Probate & Estate Planning Seminar - "Achieving Literacy in ILITs and Competence in Crummeys: Irrevocable Life Insurance Trust Planning and Administration"
  • 1997 - ICLE Seminar: Using Trusts in Estate Planning - "The Role of the Revocable Grantor Trust in the Estate Plan"
  • 1997 - ICLE Seminar: Fundamentals of Michigan Practice - "How to Plan a Small Estate"
  • 1996 - ICLE Seminar: 5th Annual Drafting Estate Planning Documents Seminar - "Marital Deduction Crossfire and Comparisons: The "Date of Distribution" Formula"
  • 1996 - ICLE Seminar: 5th Annual Drafting Estate Planning Documents Seminar - "Marital Deduction Crossfire and Comparisons: The "Date of Distribution" Formula"
  • 1995 - Taxation Section of the State Bar of Michigan - "Tax Aspects and Disclaimer Provisions of the Proposed Estate Settlement Act"
  • 1995 - ICLE Seminar: Fundamentals of Estate Planning - "Common Estate Planning Problems--and Solutions"
  • 1995 - ICLE Seminar: Fundamentals of Estate Planning - "Common Estate Planning Problems--and Solutions"
  • 1994 - ICLE Seminar - "1994 Advanced Esta...

Articles

What Happened to My Capital Account? New Partnership Reporting Requirements for 2020 and Beyond
Dykema, November 2020

On June 5, 2020 the Department of the Treasury and the Internal Revenue Service (“IRS”) issued Notice 2020-43 (the “Notice”) proposing two alternative methods to satisfy tax capital account reporting requirements as the only methods for reporting partner’s capital accounts under the tax basis method for taxable years that end on or after December 31, 2020...

Deferring Payroll Tax—The IRS Lets Employers Off The Hook
Dykema, September 2020

On September 2, 2020, we issued an e-alert discussing the deferral of the employee portion of Social Security taxes (“SS Tax Deferral Program”), as directed by the Presidential Memorandum dated August 28, 2020, and as implemented by the Internal Revenue Service (“IRS”) pursuant to Notice 2020-65 (“Notice”) issued on August 28, 2020...

Deferring Payroll Tax—The Employer’s Dilemma
Dykema, September 2020

On August 13, 2020, President Trump issued a Presidential Memorandum directing the Secretary of the Treasury to use his authority to defer the withholding, deposit and payment of the employee portion of Social Security taxes (“SS Tax Deferral Program”). On August 28, 2020, the Secretary of the Treasury and IRS issued Notice 2020-65 (“Notice”) to implement the SS Tax Deferral Program...

Additional Articles

  • 2000 - Probate Practice in Decedent's Estates, Michigan Basic Practice Handbook, 4th Edition, ICLE
  • 2000 - Estate Administration in Michigan, Fourth 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
  • 1998 - Michigan Bar Journal v.77 no.12 "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
  • 1995 - Course Handbook: Fundamentals of Estate Planning "Common Estate Planning Problems--and Solutions", ICLE
  • 1995 - Michigan Bar Journal v.74 no.10 "Estate Tax Apportionment in Michigan", State Bar of Michigan
  • 1995 - Michigan Probate and Estate Planning Journal v.14 no.4 "Michigan's New Right of Representation", Probate and Estate Planning Section of the State Bar of Michigan
  • 1995 - ICLE Focus on Michigan Practice v.8 no.4 "The Sloan Estate: The Fees-on-Fees Issue Resolved", 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 - Michigan Probate and Estate Planning Journal v.11 no.2 "A Michigan Intangibles Tax Primer", Probate and Estate Planning Section of the State Bar of Michigan
  • 1991 - Michigan Probat...

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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