Attorneys

L. S. (Lee) McCullough received his law degree from the University of Utah and was admitted to the Utah State Bar in 1973. Lee is a Fellow and former State Chair in the American College of Trust and Estate Counsel (ACTEC), a member of the Utah State Bar. He is a past member of the Advisory Counsel on Employee Welfare and Pension Benefit Plans for the U.S. Department of Labor, having been appointed to said Board by former President Reagan. Lee is also past President of the Estate Planning Section of the Utah Bar Association. He is Chairman of the law firm Callister Nebeker & McCullough, which law firm specializes in banking, corporate, tax and commercial law. Lee’s areas of practice include tax, estate and asset protection planning. He is a past Chairman of the Board of a federal savings and loan association, having been appointed to this position by the Federal Deposit Insurance Corporation (FDIC), and he is a member of the Board of Trustees of various college and hospital foundations. Lee has written and lectured in professional and trade associations such as The American Institute of Certified Public Accountants, The Utah Association of Certified Public Accountants, The Utah Bar Association, The Phillip Heckerling Institute, real estate associations, and other trade associations. Lee is also been nationally recognized by “The Best Lawyers in America” and “Madison Who’s Who.”

MEMBERSHIPS

• U.S. Court of Appeals,
  – 10th Cir., 1981
• U.S. Tax Court, 1981
• U.S. District Court,
  – District of Utah, 1973
• Supreme Court of Utah, 1973
• Utah State Bar Association, 1973
  – Estate Tax Section
• Fellow and State Chair in the American College of Trust and Estate Counsel (ACTEC), 1993

EDUCATION

• University of Utah
  (J.D. 1973)
• University of Utah
  (B.S., 1970)

PRACTICE AREAS
Tax & Estate Planning