Overview

Mike McCullough is a business attorney in Holland & Knight's Dallas office and is a member of the firm's Private Wealth Services Group. Mr. McCullough focuses his practice on estate planning and probate law, fiduciary administration, federal income tax matters, charitable planned giving and the representation of tax-exempt organizations including private foundations. Mr. McCullough has lectured on various topics affecting tax-exempt organizations and dealing with tax estate planning and probate law subjects, and he has written numerous articles and papers on the subject of tax, estate planning, and probate law subjects and on nonprofit organizations' law subjects, including private foundations, to various seminars and publications (i.e., taxation section newsletter of the State Bar of Texas, Annual Nonprofit Institute sponsored by the University of Texas School of Law, nonprofit organizations conference, Texas Society of Certified Public Accountants and the Nonprofit Report, a publication of the Center for Nonprofit Management).

He is board certified in estate planning and probate law by the Texas Board of Legal Specialization.

Representative Experience

  • Advise on the planning and implementation of wealth transfers to family members and charities using testamentary and lifetime vehicles, including wills, lifetime trusts, testamentary trusts, outright gifts, split-interest gifts, sales for promissory notes and powers of attorney
  • Assist clients in individual estate planning through the preparation of wills, trusts and related documents, insurance and property ownership planning including asset preservation, marital property planning, administration of decedents’ estates, and administration of estates and trusts
  • Counsel clients on federal income tax matters, including income taxation of estates and trusts, personal income tax planning, and family and closely held business planning with an emphasis on tax and estate planning matters and tax litigation
  • Represent and counsel corporate fiduciaries in all aspects of fiduciary administration and probate law
  • Arrange for the incorporation, tax exempt qualification and ongoing representation of various types of tax-exempt organizations such as private foundations, publicly supported charities, art and cultural groups, religious institutions, professional societies, supporting organizations, social clubs, hospitals, private and public schools, business leagues, trade associations, title holding organizations and cemetery associations
  • Trust and estate administration, including advising trustees and executors as to their fiduciary duties on various state law and federal income tax matters, preparation of estate inventories and accountings, preparation of Forms 706-Federal Estate Tax Return and Forms 1041-Fiduciary Income Tax Return, as well as reformation, modification, construction and termination of irrevocable trusts through state court proceedings
  • Represent clients in probate and other courts involved in the probate of wills and estates, as well as in litigation relating to probate or fiduciary law matters
  • General representation of individual and corporate clients
  • Counsel clients with respect to charitable planned giving, including charitable remainder trusts, charitable lead trusts, gift annuities and other forms of charitable giving

Credentials

Education
  • The University of Texas School of Law, LL.B., with honors
  • Baylor University, B.B.A.
Bar Admissions/Licenses
  • Texas
Court Admissions
  • U.S. Court of Appeals for the Fifth Circuit
  • U.S. Court of Appeals for the Tenth Circuit
  • U.S. District Court for the Northern District of Texas
Memberships
  • Texas Bar Foundation, Trustee, 1982-Present
  • Dallas Bar Foundation, Fellow, 1975-Present
  • Marilyn Augur Family Foundation, Board of Directors, 1996-Present
  • The Murrell Foundation, Board of Directors, 1996-Present
  • Salvation Army, Advisory Board of Directors, 1994-Present
  • Callier Foundation, President, 2003-2004; Board of Directors, 1987-Present;
  • Salesmanship Club of Dallas, 1981-Present
  • Ability Connection, Board of Directors, 2019-Present
  • Downtown Rotary Club of Dallas, 1971-2020
  • Meadows Foundation Inc., Board of Directors, 1992-2020
  • American College of Trust and Estate Counsel, Fellow, 1995-2019
  • The International Academy of Estate and Trust Law, 2000-2019
  • American Bar Association, Taxation Section; Real Property Section; Probate and Trust Law Section; Committee H4; Charitable Institutions; Tax and Other Problems, 1998-2015
  • Texas Woman's University, Board of Regents, 2007-2013; Chairman of the Board of Regents, 2010-2013
  • Dallas Symphony Foundation, Board of Directors and Secretary, 1984-2012
  • Children's Health Services of Texas, Board of Directors, 1991-2011
  • Texas Woman's University Foundation, Board of Trustees, 2003-2007
  • Children's Medical Foundation of Texas, Vice Chairman and Chairman of Board of Trustees, 1988-2002
  • State Bar of Texas, Taxation Section, Exempt Organizations Committee, Chairman, 1988-1992; Real Estate, Probate and Trust Law Section, Committee on State Bar Organization, 1990-1999
  • Dallas Estate Planning Council, 1975-1998
  • Children's Medical Center, Board of Directors, 1991-1997
  • Baptist Foundation of Texas, Board of Directors, 1988-1997; Chairman of the Board, 1996-1997
  • Rotary Club of Dallas Foundation, Vice Chairman, 1993-1996
  • American Cancer Society, Dallas County Unit, Board of Directors, 1985-1990
  • Dallas Assembly, 1983-1990
  • National Committee on Planned Giving, North Texas Chapter, 1978-1990
  • Dallas Historical Society, Board of Trustees Chairman, 1972-1984
  • United Cerebral Palsy Association of Dallas County, Board of Directors, 1977-1984
  • Dallas Bar Association; Special Counsel to the Dallas Bar Association, 1980; Tax Section, former Chairman, Vice Chairman and Secretary, 1977-1979
  • Rotary Town House Inc., Director and Secretary, 1972-1978
Honors & Awards
  • The Best Lawyers in America guideTax Law, Trusts and Estates, Banking and Finance Law, Securitization and Structured Finance Law, 1987-2022
  • Texas Super Lawyers magazine, 2003-2021
  • D Magazine, Best Lawyers in Dallas (Trusts & Estate Planning), 2012, 2015-2016, 2020
  • The Best Lawyers in America guide, Dallas Trusts and Estates Lawyer of the Year, 2011
  • Distinguished Alumnus Award, The University of Texas School of Law, 2008
  • Volunteer Leadership Award, Dallas Historical Society, 2007
  • Spirit of Compassion Award, EXCAP, 1999
  • Joe M. Dealey Award, Children's Medical Center of Dallas, 1998
  • Justinian Award, Dallas Lawyers Auxiliary, 1994

Publications

News