Attorneys

Douglas K. Cummings is a Shareholder of the law firm, whose practice focuses on tax and estate planning, business entities, asset protection, special needs trusts, Trust and Estate administration, guardian/conservatorship, Veterans’ planning and also all aspects of Elder Law.  He assists clients in preparing wills, revocable trusts, and irrevocable trusts and forming business entities.  Mr. Cummings often appears in court, representing his clients with Will, Trust and probate matters, as well as with guardianships and conservatorships.

Mr. Cummings is prior President of the Salt Lake Estate Planning Council, a multiple-discipline professional organization promoting professional ethics and enhanced knowledge of estate planning and tax planning issues.  He has served as a past member of the Board of Trustees of The Arc of Utah, and the Foundation for Homecare and Hospice, sponsored by Intermountain Health Care.  Mr. Cummings currently serves as a Trustee of The Utah Pooled Trust, associated with Turn Community Services.  In 2007 and 2008, Mr. Cummings was selected as Utah’s Legal Elite, presented by Utah Business Magazine.  Prior to attending law school, Mr. Cummings was an accountant with Arthur Anderson in Washington, D.C.

When not working, Mr. Cummings and his wife, Kathy, their son and three daughters, are actively involved with youth sports programs, church service, politics and community affairs.  He loves to travel, ski, mountain bike, read, and lounge on the beach (“Soft, golden sand and clear, blue water are some of greatest settings on Earth”).

Mr. Cummings regularly presents seminars and presentations on various topics, including:

• Partnerships, LLC’s and LLP’s: Organization and Operation in Utah
• Estate Planning and Probate for the Paralegal/Legal Assistant in Utah
• Selected Tax Aspects of Estate Planning
• Special Needs Trusts: Preserving Medicaid Benefits
• Subrogation and Medicare & Medicaid Liens, for the Utah Association of Justice
• Asset Protection Planning, and Demystifying Asset Protection Vehicles
• Elder Planning in Utah
• Utah Elder Care Planning: How to Protect Assets and Provide for Services
• Special Needs Trusts: Distributions, Medical and Related Issues

MEMBERSHIPS

• U.S. 10th Cir. Court of Appeals
• U.S. District Court, District of Utah
• Supreme Court of Utah
• Utah Bar Association, Tax and Estate Planning Sections
• Davis County Bar Association
• Salt Lake Estate Planning Council
• Department of Veterans Affairs Accredited

EDUCATION

• J. Reuben Clark Law School,
  Brigham Young University
  (J.D., 1991)
• Marriott School of Management,
  Brigham Young University
  (B.S. Accounting, cum laude 1987)

PRACTICE AREAS
Business Finance
Tax & Estate Planning