Mike McCullough

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