Lee S. McCullough

lsm@tmglaw.com – 801.530.7359

Leland S. (Lee) McCullough is a primary owner of The McCullough Group LLC, specializing in 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.

Among other memberships, 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 the board by former President Ronald Reagan. Lee is also past President of the Estate Planning Section of the Utah Bar Association.


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


  • University of Utah, JD, 1973
  • University of Utah, BS, 1970