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Experience

Mike 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.

Mike 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 non-profit organizations’ law subjects, including private foundations, to various seminars and publications, ie. Newsletter of the Section of Taxation of the State Bar of Texas, Annual Nonprofit Institute Sponsored by the University of Texas School of Law, Non-Profit 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.

Board Certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization

Representative Matters

  • 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, and 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, and 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

Honors & Affiliations

Distinctions/Honors

  • Dallas Trusts and Estates “Lawyer of the Year,” The Best Lawyers in America® by Woodward/White Inc., 2011
  • The Best Lawyers in America® by Woodward/White Inc. (Tax Law, Trusts and Estates), 1987-2019
  • Texas Super Lawyers® by Thomson Reuters (Estate Planning & Probate, Tax, Non-Profit), 2003-2018
  • Best Lawyers in Dallas (Trusts & Estate Planning), D Magazine, 2012, 2015-2016
  • Distinguished Alumnus Award for Community Service, University of Texas School of Law, 2008
  • Volunteer Leadership Award, Dallas Historical Society, 2007
  • Spirit of Compassion Award for Advocacy on behalf of EXCAP and for community service, 1999
  • Joe M. Dealey Award for Volunteer Leadership, Children’s Medical Center of Dallas, 1998
  • Justinian Award, Dallas Lawyers Auxiliary, 1994

Memberships/Affiliations

  • Fellow, American College of Trust and Estate Counsel
  • Member, The International Academy of Estate and Trust Law
  • Member, American Bar Association; Taxation Section; Real Property Section; Probate and Trust Law Section; Committee H4; Charitable Institutions; Tax and Other Problems
  • Member, State Bar of Texas; Taxation Section; Exempt Organizations Committee, Chairman, 1988-1992; Real Estate, Probate, and Trust Law Section; recently served on the Committee on State Bar Organization
  • Member, Dallas Bar Association; Special Counsel to the Dallas Bar Association, 1980; Tax Section, former Chairman, Vice Chairman, and Secretary, 1977-1979
  • Trustee, Texas Bar Foundation
  • Member, Dallas Estate Planning Council
  • Fellow, Dallas Bar Foundation
  • Member, North Texas Chapter, National Committee on Planned Giving
Civic
  • Member, Downtown Rotary Club of Dallas, 1971-present
  • Director and Secretary, Rotary Town House, Inc., 1972-1978
  • Vice Chairman, Rotary Club of Dallas Foundation, 1993-1996
  • Dallas Assembly, 1983-1990
  • Member, Board of Directors, Ability Connection, 2019
  • Member, Board of Regents, Texas Woman’s University, 2007-present; Chairman of the Board of Regents, 2010-present
  • Member, Board of Directors, Marilyn Augur Family Foundation, 1996-present
  • Member, Board of Directors, The Murrell Foundation, 1996-present
  • Member, Board of Directors, Meadows Foundation, Incorporated, 1992-present
  • Member, Advisory Board of Directors, Salvation Army, 1994-present
  • Member, Board of Directors, Callier Foundation, 1987-present; President, 2003-2004
  • Member, Salesmanship Club of Dallas, 1981-present
  • Member, Board of Directors and Secretary, Dallas Symphony Foundation, 1984-2012
  • Vice Chairman and Chairman of Board of Trustees, Children’s Medical Foundation of Texas, 1988-2002
  • Member, Board of Directors, American Cancer Society, Dallas County Unit, 1985-1990
  • Member, Board of Directors, United Cerebral Palsy Association of Dallas County, 1977-1984
  • Member, Board of Directors, Children’s Medical Center, 1991-1997
  • Member, Board of Directors, Children’s Health Services of Texas, 1991-2011
  • Member, Board of Directors, Baptist Foundation of Texas, 1988-1997; Chairman of the Board, 1996-1997
  • Member, Board of Trustees, Texas Woman’s University Foundation, 2003-2007
  • Former Chairman, Board of Trustees, Dallas Historical Society

Education & Admissions

Education

  • LL.B., 1963, with honors, The University of Texas School of Law, Chancellors; Order of the Coif; Phi Delta Phi; Associate Editor, Texas Law Review; Board of Governors
  • B.B.A., 1960, Baylor University, Beta Gamma Sigma, Beta Alpha Psi, Alpha Chi, and Order of Artus scholastic honorary societies; President, School of Business Student Council

Admissions

  • Texas
  • U.S. Ct. of App., Fifth Circuit
  • U.S. Ct. of App., Tenth Circuit
  • U.S. Dist. Ct., N. Dist. Texas

Related Team

William R. Mureiko

Partner
Trusts and Estates

Barbara B. Ferguson

Senior Counsel
Trusts and Estates