Education: 

• Michigan State University (B.A., 1963)
• Detroit College of Law (J.D., cum laude, 1966)
• University of Michigan       (LL.M., 1967)
• Certified Public Accountant, Michigan, 1970

Highlights:

• Adjunct Professor of Law, Thomas M. Cooley Law School, 1977-1985
• President, Michigan Dyslexia Institute, 1981-1988
• President: The Greater Lansing Voluntary Action Center, 1987-1989
• Currently a Facilitator with the Michigan Society of Association Executives CAE Academy
• Contributing Columnist for a number of trade associations and business-oriented periodicals
• Five time winner of the People's Choice Award as "Best Attorney" voted by the readers of the Towne Courier and Ingham County News
• Member of firm's Speakers Bureau

• Corporate Law
• Taxation Law
• Business Law
• Association Law
• Insurance Alternatives Law
• Securities Law

• Michigan Association of Certified Public Accountants
• American Institute of Certified Public Accountants
• Michigan Society of Association Executives
• Fellow, Michigan Bar Association
• State Bar of Michigan (Member, Sections on Corporate Law and Taxation)
• American Bar Association (Member, Sections on: Corporate Law; Taxation; Chair, Business Law Section)
• Ingham County Bar Association
• Lansing Regional Chamber of Commerce - Political Action Committee

• FMG2 Group, Inc.
• F.M. Global Insurance Agency, Inc.
• Great Midwest Insurance Company
• Conceivex, Inc.

• Eastern and Western District Courts United States District Courts of Michigan
• United States Tax Court
• United States Supreme Court

Recent Articles:

• Use A Taxable Subsidiary; Corporation or LLC
• Association Directors’ and Officers’ Code of Ethical Conduct
• Michigan Nonprofit Corporations use of Proxies
• Sarbanes-Oxley Act What are its Implications for Nonprofit Organizations
• Developing a  Multi-Generation Business
• Business Theft Doesn’t Pay; or Does It?
• If It Is Goodwill  Is It Personal?
• Employee Handbook Updates
• Insured Buy Sell Agreements: A New Issue
• Tax Reform: Good News/Bad News
• 2003 Tax Act: Incentives to Increase Capital Investment
• Planning for Business Succession
• The Importance of Corporate Meetings
• Dealing With Your Customers’ Financial Information
• Determining Reasonable Compensation; Some New Twists

Recent Seminars Presented:

• "Executive Compensation and Succession Planning," Michigan Society of Association Executives, CAE Academy, October 2005
• "Legal Aspects of Association Management," Michigan Society of Association Executives, CAE Academy, October 2004
• "The Annual Association Legal Update,"  Willingham & Coté, P.C., Fall Seminar Series, September 2005
• "The Annual Tax Update,"  Willingham & Coté, P.C., Fall Seminar Series (Continuing Professional Education Credits), September 2005
• "The HIPAA Health Information Privacy Rules,"  Willingham & Coté, P.C., Fall Seminar Series (Co-Sponsored by the Lansing Regional Chamber of Commerce), September 2002