Michigan Estate Planning for Unmarried Partners: Protect Your Relationship and Assets

Unmarried partners in Michigan, whether cohabitating, in long-term relationships, or otherwise committed, face unique estate planning challenges. Unlike married couples, they do not receive automatic legal protections. Proactive planning ensures your partner is recognized, protected, and empowered if something happens to you.

Why Estate Planning Is Critical for Unmarried Partners

Without marriage, your partner has no automatic inheritance rights, health care decision-making authority, or legal standing. A foundational Michigan estate plan is essential and typically includes:

  • A last will and testament;
  • A durable power of attorney;
  • A Designation of Patient Advocate with a living will; and
  • Often, a revocable living trust is used to avoid probate, preserve privacy, and provide structured, long-term support

Without these documents, Michigan’s intestacy laws generally prioritize blood relatives and exclude unmarried partners entirely.

Plan for Incapacity and Medical Decision Making

A durable power of attorney authorizes your partner to act on your behalf with respect to financial and legal decisions. A Designation of Patient Advocate authorizes your partner to make medical decisions on your behalf if you become incapacitated, and should include HIPAA releases to ensure access to medical information.

Without these documents, Michigan hospitals and financial institutions typically defer to next of kin, leaving your partner without authority or information when it matters most.

Coordinate Property Ownership and Avoid Probate

For jointly owned real estate and other assets, clear titling is critical:

  • Join tenancy with rights of survivorship allows automatic inheritance by your partner.
  • Lady Bird deed (enhanced life estate deed) transfers property outside probate while preserving lifetime control.
  • Revocable living trusts can hold property to avoid probate, preserve privacy, and provide structured management.

Titling alone is not enough. Your will or trust should reinforce your intentions and plan for contingencies, such as simultaneous or near-simultaneous deaths.

Protect Children and Parental Rights

Couples raising children should confirm legal parentage and guardianship:

  • Unmarried biological parents should file an Acknowledgment of Parentage and consider custody orders under the Child Custody Act.
  • Non-biological parents may need adoption or a parentage order.
  • Nominate guardians and include provisions in your will or trust to protect your children’s inheritance and stability.

Keep Your Estate Plan Current

Life changes quickly. Revisit and update your plan after milestones such as:

  • Purchasing property or combining finances
  • Having or adopting children
  • Changes in beneficiary designations for retirement accounts, life insurance, or transfer-on-death accounts

For Michigan real estate, periodically evaluate whether joint ownership, a Lady Bird deed, or a revocable trust aligns with your non-probate transfer goals.

The Bottom Line

Thoughtful estate planning is not just a legal formality; it ensures the person you trust most is supported, informed, and empowered in times of need.

Before making changes to property ownership or relying on outdated documents, consult with Varnum’s estate planning attorneys to ensure your plan protects your assets, supports your family, and aligns with your long-term goals.

Key Takeaways from the 2026 Community Association Director Symposium

Varnum recently hosted its 2026 Community Association Director Symposium in Naples, Florida, bringing together board members to discuss governance, legal compliance, and operational best practices. Presenters Steven Adamczyk, Kyla Thomson, Chris Miller, Jessica Rodriguez, and Joseph Bare shared actionable guidance to help Florida community association directors lead their communities effectively. The symposium also provided statutory continuing education hours for both condominium and homeowners association board members.

Below are several key takeaways from the program.

2025 Florida Legislative Changes

Recent legislation, including House Bill 913, is reshaping compliance expectations for Florida condominium and cooperative associations and community association managers (CAMs).

At the board level, enhanced responsibilities now include recording requirements for video conference Board and membership meetings, allowing voting for Directors via email, revised budgeting requirements, verifying CAM licensure, overseeing reserve planning and structural integrity reserve studies (SIRS), and making insurance determinations.

More broadly, updates include requirements for maintaining online licensure accounts with the Florida Department of Business and Professional Regulation, expanded conflict-of-interest disclosure obligations, and stricter enforcement, including potential long-term licensure bans. Associations should review current governance and operational practices to ensure compliance.

Contract Basics for Community Associations

Vendor relationships are critical to community association operation, but should always be governed by a written agreement.  Presenters reviewed critical contract provisions, shared real-world examples, and outlined a number of best practices to help protect the community association’s interests.

Key provisions include termination rights, insurance requirements, indemnification clauses, and liability limitations.  Even a one-page estimate can be strengthened in a cost-effective way. Legal guidance is highly recommended for complex or high-value arrangements.  

Running Effective Board and Member Meetings

Well-run board and membership meetings are essential for transparency, compliance, and community trust. Best practices include following statutory notice and agenda requirements, understanding fiduciary duties under the business judgment rule, and using appropriate voting procedures, including proxies and ballots.

Directors should also implement meeting management strategies that improve efficiency, strengthen documentation, and encourage member engagement.

Ongoing Education

Proactive education remains essential as legal and operational requirements evolve. Varnum regularly hosts educational programs for community association members to provide timely updates and practical guidance on emerging issues.

Associations with questions about the symposium topics or interest in future programs are encouraged to contact Varnum’s Condominium and Homeowners Association Practice Team.

IEEPA Tariff Refund Process Sparks Consumer Class Actions

4 1 Advisory Ieepalitigation 1200x628

Companies that imported goods subject to tariffs imposed under the International Emergency Economic Powers Act (IEEPA) and passed those costs along to consumers may face a growing wave of consumer class action litigation. These lawsuits seek to compel importers to return tariff costs that were embedded in retail prices, particularly where the importer is also seeking a refund of those same tariffs from the federal government.

IEEPA Tariffs and Refund Landscape

Beginning in February 2025, the United States imposed tariffs on imports from multiple countries under IEEPA authority. Importers paid those tariffs to U.S. Customs and Border Protection (CBP) and, in many cases, passed those costs along to consumers through higher retail prices. 

On February 20, 2026, the Supreme Court struck down the IEEPA tariffs in Learning Resources, Inc. v. Trump, 146 S. Ct. 628 (2026), and tariff collection ceased. 

On March 4, 2026, the Court of International Trade (CIT) ordered CBP to immediately issue refunds to importers of record; however, it later paused the immediate refund order to allow CBP to develop an adequate refund process. CBP estimates that approximately $166 billion in IEEPA duties were collected. Only importers of record, not the consumer, have standing to seek refunds in the CIT, prompting consumers to file claims in state and federal courts under equitable theories.

Emerging Class Action Litigation

One example is a proposed class action filed March 27, 2026, against Lululemon USA Inc. in the U.S. District Court for the Eastern District of Michigan, Case No. 2:26-cv-11029.

The complaint alleges that the company passed approximately $240 million in IEEPA tariff costs on to consumers through higher prices while simultaneously seeking a full refund of those tariffs from the government. Plaintiffs characterized this as a “double recovery,” asserting the company retained tariff-related revenue while pursuing reimbursement.

The lawsuit asserts claims for unjust enrichment and money had and received and seeks certification of a nationwide class covering the period from February 1, 2025, through February 24, 2026. Plaintiffs seek damages or restitution, declaratory and injunctive relief, and attorneys’ fees.

Key Takeaways for Importers

Lululemon could be an early indicator of potential issues for importers seeking IEEPA refunds. The claim provides a few key takeaways, including: 

  1. Expect Increased Litigation Risk. Companies that raised prices in response to IEEPA tariffs and are pursuing refunds may face similar class action claims.  
  2. “Double Recovery” is a Central Theory. Courts may scrutinize whether companies retained tariff-related revenue while also seeking government reimbursement.
  3. Document Pricing Decisions. Internal records related to tariff-driven pricing strategies are likely to be central in litigation and early discovery.
  4. Monitor Legal Developments. Both the refund process before the CIT and the related class action litigation continue to evolve.

Companies with significant import exposure should consult with a Varnum attorney to assess refund eligibility and navigate the evolving litigation landscape.

Estate Planning for Health Care Professionals

3 30 Advisory Epforhealthcarepros 1200x628

Health care professionals in Michigan face estate planning challenges that extend beyond drafting a simple will or creating a revocable trust. Physicians, dentists, and other licensed providers must also plan for professional liability exposure, practice ownership, and succession. A well-structured estate plan should help distribute assets efficiently while protecting accumulated wealth and supporting continuity of care for patients.

Asset Protection Planning for Health Care Providers

Even with malpractice coverage, health care professionals often face elevated liability risks from personal injury claims, business disputes, or regulatory actions. As a result, asset protection is a critical and sometimes overlooked component of estate planning for providers.

Separating business and personal assets may help reduce exposure. For example, practice-related real estate is often held in a separate limited liability company and leased to the operating entity. This structure can help shield the property from practice-related liability and limit the practice’s exposure to real estate-related claims, such as premises liability.

Other ventures or investment properties should also be maintained in properly structured entities. In some cases, irrevocable trusts or similar advanced planning tools may provide additional protection when implemented proactively and in compliance with applicable laws.

Practice Succession Planning in Michigan

Professional practices are frequently tied to licensure, reputation, and the provider’s direct involvement. This makes succession planning especially important for health care professionals. In the event of death or incapacity, a practice may need to transition quickly to another provider, be sold, or wind down while addressing patient care obligations, records management, and contractual commitments.

Effective succession planning identifies a clear path forward. Options may include a temporary manager, selling to a colleague, or coordinating an orderly closure. Estate planning documents, including powers of attorney and trusts, should authorize practice management or transfer if incapacity occurs. If the practice continues operating, the designated trustee or agent must be legally qualified to hold or control ownership interests in the professional entity.

Buy-Sell Agreements for Medical and Dental Practices

For providers who own practices with partners, buy-sell agreements are essential for preserving continuity and minimizing disputes. These agreements establish how ownership interests will be valued, purchased, and transferred following death, disability, or retirement.

By setting expectations in advance, practice owners can reduce the risk of forced asset liquidation or conflicts with surviving spouses or heirs. Regular review of buy-sell agreements is recommended to reflect changes in valuation, ownership structure, or tax law. Funding mechanisms such as life insurance can also support smooth ownership transitions.

Coordinating Insurance and Retirement Plans

Health care professionals often hold significant wealth in qualified retirement accounts and maintain multiple insurance policies, including life, disability, and professional liability coverage. These assets should be coordinated with the broader estate plan.

Life insurance may help fund buy-sell obligations or provide liquidity for taxes and estate equalization. Beneficiary designations on retirement accounts and insurance policies should be reviewed regularly to ensure they align with long-term financial and family obligations.

Strategic Estate Planning for Health Care Professionals

Estate planning for physicians, dentists, and other providers requires a comprehensive and forward-looking approach. Planning should address family priorities as well as professional realities, including liability, exposure, regulatory requirements, and practice succession.

Whether building a practice or preparing for retirement, proactive estate planning can help protect your legacy, support business continuity, and provide financial security for loved ones.

To learn more about tailored estate and succession planning strategies for health care professionals in Michigan, contact a member of Varnum’s Estate Planning or Health Care Practice Teams.

Using Generative AI in Branding: Trademark Risks and Practical Guardrails for Businesses

3 24 Advisory Aiinbranding 1200x628

Generative artificial intelligence (AI) tools are increasingly used by marketing teams, designers, and agencies to develop brand names, logos, and advertising content. These technologies can accelerate creative processes and reduce costs, which may be especially valuable for startups and small businesses with limited resources.

However, incorporating generative AI into branding strategies can introduce legal risks that are not always immediately apparent. Trademark and related intellectual property laws continue to apply regardless of whether branding materials are created by humans, AI systems, or a combination of both. Businesses that implement practical safeguards early can reduce the likelihood of disputes, rebranding costs, and unintended liability.

AI-Generated Branding Materials and Trademark Risk

Generative AI tools are typically trained on large datasets that can include existing brand names, logos, and other commercial content. As a result, AI-generated outputs may resemble third-party trademarks or unintentionally reflect common themes or naming patterns within specific industries.

Even without intent, adopting similar branding may create a risk of consumer confusion and potential trademark infringement claims. Businesses should conduct appropriate trademark searches and risk assessments before adopting any new brand names, logos, or slogans, including those generated by AI tools. Moving too quickly from concept to launch can increase the likelihood of costly disruption if a rebrand becomes necessary.

The use of AI in branding may also create a false sense of security. While AI-assisted searches may help identify high-level red flags, they do not replace traditional clearance searches or legal review. Many AI tools lack reliable access to comprehensive commercial trademark databases and typically do not evaluate key legal considerations, such as the relatedness of goods and services, marketplace context, and other factors relevant to likelihood-of-confusion analyses.

In addition, generative AI tools can produce a high volume of potential brand concepts in a short period of time. Although this can be beneficial during early ideation, it may increase the risk that unvetted options move forward or that internal teams mistakenly assume certain marks have already been reviewed from a trademark perspective. Companies should ensure that all proposed branding elements are subject to consistent review and approval procedures before use.

Use of Generative AI by Marketing Agencies, Vendors, and Designers

Many marketing agencies, third-party vendors, and freelance designers now incorporate AI tools into their creative workflows. In some cases, this use may not be expressly disclosed to clients. As a result, companies may face AI-related risks even where they are not directly using the tools.

For example, an agency may use a generative AI tool to create a logo, an advertisement campaign, or marketing content, which is later delivered to the client as a final asset. If that output resembles protected intellectual property, the client’s use of the material rather than the agency’s internal process may trigger potential infringement claims.

This dynamic can create uncertainty around the source of creative materials, ownership of deliverables, and responsibility for third-party claims. The risk may be particularly significant for startups and small businesses that rely heavily on outside vendors or freelance designers for branding and marketing support.

To address these concerns, businesses should review and update vendor and agency agreements. Potential contractual safeguards include:

  • Requiring disclosure of generative AI use in the creation of deliverables
  • Obtaining representations and warranties regarding non-infringement
  • Clarifying ownership and assignment of intellectual property rights
  • Allocating responsibility and indemnification obligations for third-party claims arising from AI-generated content

Increased Need for Trademark Monitoring and Brand Enforcement

Generative AI has lowered the barrier to producing large volumes of potentially infringing or confusingly similar content. As a result, companies may experience increased unauthorized use of their brands across online marketplaces, social media platforms, and digital advertising channels.

Businesses should reassess their trademark monitoring and enforcement strategies in response. This may include implementing more structured brand monitoring programs, using automated alerts, or conducting periodic marketplace searches to identify problematic uses early.

For smaller organizations with limited resources, even basic monitoring practices can help prevent issues from escalating. Companies should also evaluate whether federal trademark registration aligns with their broader strategy. Registration can provide additional enforcement tools, enhance legal leverage, and enable access to certain online marketplace takedown mechanisms.

Recommended Next Steps for Businesses Using Generative AI

Companies integrating generative AI into branding and marketing initiatives should consider the following practical guardrails:

  • Establish internal policies governing employee use of generative AI tools
  • Require legal review before adopting AI-generated brand names, logos, or campaign assets
  • Continue conducting comprehensive trademark searches and risk assessments
  • Update vendor and agency agreements to address AI use, ownership, and indemnification
  • Strengthen trademark monitoring and enforcement processes to address increased online activity

Conclusion

Generative AI can be a powerful tool for brand development and marketing innovation. However, it does not alter the underlying application of trademark and intellectual property laws. Businesses that maintain traditional clearance practices, implement structured review processes, and proactively address AI use in vendor relationships can leverage those technologies while managing legal exposure.

For startups and growing companies, taking these steps early can help avoid costly disruptions and support sustainable long-term brand strategy and trademark protection. To learn more, contact a member of Varnum’s Venture Capital and Emerging Companies Practice Team.

FAQs: Generative AI and Trademark Risk

Can AI generate a brand name or logo that can serve as a trademark?

Yes, but businesses must still confirm legal availability and distinctiveness through trademark clearance and review.

Is AI branding legal?

Yes. Companies may use generative AI in brand development, but they remain responsible for avoiding infringement and protecting intellectual property rights.

Can AI tools replace trademark searches?

No. AI tools can assist with early screening, but typically do not provide the depth of legal analysis or real-world experience required to fully assess trademark risk.

Preparing for Michigan Liquor License Renewal

3 23 Advisory Miliquorlicenserenewal 1200x628

Michigan liquor licensees, including restaurants, hotels, retail stores, manufacturers, wholesalers, and importers, must renew their licenses annually through the Michigan Liquor Control Commission (MLCC). All one-year licenses expire April 30, 2026, and timely renewal is required to maintain legal authorization to sell or serve alcoholic beverages. Exceptions exist only for certain multi-year permits, such as sales representative or vendor licenses, which are valid for three years.

Key Considerations for Renewal

Even licenses currently in escrow or under conditional transfer must be renewed before the deadline. Licenses issued during the 2025–2026 licensing year are not exempt. Failing to renew an active license constitutes a violation of the Michigan Liquor Control Code and may result in license termination, potentially disrupting business operations.

The renewal process, while procedural in nature, underscores broader compliance responsibilities. Licensees should ensure they understand their obligations under state law, including reporting requirements, authorized signatories, and proper recordkeeping.

Best Practices for Michigan Liquor License Compliance

  • Plan Ahead – Even though the MLCC provides an online renewal portal, licensees should anticipate potential delays and verify their account information early. Proactive preparation reduces the risk of missed deadlines or rejected submissions. If the license is held by a third-party seller pursuant to a pending purchase and sale agreement, ensure that the documents require the seller to both renew the license and provide the purchaser with notice and evidence of the renewal; failure of the seller can result in the termination of the license.
  • Maintain Accurate Records – Keep ownership, escrow, and transfer documentation current. Errors in licensee records or unresolved conditional transfers can delay renewal approval.
  • Understand Legal Implications – Timely renewal is not just administrative; it is a legal requirement. Businesses operating without an active license may face fines, suspension, or enforcement action.
  • Coordinate Internal Responsibility – Assign internal staff or legal counsel to oversee license management. Many businesses rely on legal advisors to review filings, confirm compliance, and ensure licenses are delivered and displayed correctly.
  • Leverage Professional Support – For complex situations, including escrowed licenses, transfers, or multi-location operations, legal counsel can help avoid pitfalls and minimize operational disruptions.

Strategic Considerations

Michigan’s liquor regulations can change subtly from year to year. Rather than focusing solely on the mechanics of renewal, businesses should consider:

  • Regulatory Trends – Track updates from the MLCC regarding fees, permit types, and reporting requirements.
  • Operational Impact – Ensure your license status aligns with staffing, service, and sales schedules.
  • Risk Mitigation – Evaluate whether your organization’s license portfolio requires consolidation, escrow management, or internal compliance audits.

Varnum’s Hospitality and Beverage Control Law Practice Team routinely advises clients on Michigan liquor license renewals, compliance issues, and regulatory strategy. Our attorneys can help review your current license status, coordinate with the MLCC, and ensure your business maintains uninterrupted licensed operations.

Contact us if you would like guidance or support to avoid renewal delays or potential license suspensions.

Expanded Parcel Division Rights Under Amended Michigan Land Division Act

3 20 Advisory Landdivisionact 1200x628

Varnum Viewpoints

The amended Land Division Act (LDA), effective in phases beginning March 24, 2026, significantly expands land division rights across Michigan that are exempt from platting requirements and features the following key changes:

  • Expanded Division Caps: Once fully effective on March 24, 2027, the first 10 acres of a parent parcel may be divided to yield up to 10 resulting parcels, an increase from the prior limit of four, with additional parcels permitted for larger tracts.
  • Municipal Override Authority: Beginning March 24, 2026, municipalities may adopt ordinances permitting more divisions than the amended LDA allows, paving the way for exempt division rights under the LDA to operate as a floor vs. a ceiling.
  • Re-division Restrictions: New child parcels created under the amended LDA, including those created pursuant to a municipal override ordinance authorized by the revised statute, face substantially the same limitations on future divisions under the amended LDA as exist under the existing law, including the 10-year waiting period for the child to ripen into a parent parcel and limits on successive divisions, which can affect long-term development strategies.

Overview of Michigan’s Amended Land Division Act

The first phase of the amendment takes effect March 24, 2026, under 2025 Public Act 58, which revises Section 108 of the LDA (MCL 560.108). This is the first revision to the LDA framework in nearly three decades and aims to increase the supply of buildable lots across the state. For landowners, developers, and municipalities, the amendment creates new opportunities but also introduces new complexities that warrant careful planning.

Expanded Division Rights for Parent Parcels

Under prior law, the first 10 acres, or fraction thereof, of a parent parcel or parent tract may be divided into no more than four resulting parcels. This limitation has historically constrained small and mid-scale residential developments, particularly in infill areas where traditional plats and alternate subdivision processes may not be economically feasible.

Under the amended statute, once fully implemented, the first 10 acres may be divided into 10 parcels. Additional divisions are permitted based on acreage thresholds:

  • One additional parcel for each whole 10 acres beyond the first 10 acres, up to a maximum of 11 additional parcels.
  • For parcels exceeding 120 acres, one additional parcel for each whole 40 acres beyond that threshold.

These expanded division rights may significantly affect land valuation, development feasibility, and strategic planning timelines.

It should be noted, however, that the expanded division rights do not trump other local zoning and parcel requirements, such as minimum lot size, minimum frontage, width-to-depth ratio requirements, and the like, so there will still be instances in which local zoning may limit the increased divisions otherwise permitted under the amended LDA.

New Municipal Authority to Exceed Statutory Caps

Beginning March 24, 2026, municipalities and counties with approval authority under the LDA may adopt ordinances permitting the land to be divided into more parcels than the amended LDA allows. The amended law does not impose a specific numerical cap under such local ordinances; consequently, local ordinances may adopt exempt division standards that both exceed the floor created by the LDA and vary between different zoning districts or based on other criteria espoused by the localities.

This change is especially significant because historically, the LDA functioned as a ceiling on parcel divisions exempt from platting requirements. Under the amended framework, however, it effectively establishes a floor that municipalities may exceed at their discretion, and serves to facilitate, rather than hinder, smaller-scale developments.

In addition, while the same limitations apply to the amended LDA for successive divisions of child parcels created from the initial division of a parent, namely, a 10-year waiting period and additional numerical caps on future divisions, municipalities can enact local ordinances that also trump those requirements. As a result, municipalities are afforded greater control and flexibility to supersede the amended LDA restrictions affecting both initial division and re-division. Determining whether and how to exercise that discretion will require careful development planning and consideration by municipalities. Likewise, interpreting new local ordinances that vary from the amended LDA requirements, and understanding how the two laws jointly affect a given parcel of land, will require careful analysis and planning by landowners and developers.

Transitional Period Through March 2027

The amended statute includes a one-year transition period. From March 24, 2026, through March 24, 2027:

  • Municipal override authority is available
  • Existing statutory division caps remain in effect

Beginning March 24, 2027, the expanded statutory caps take full effect statewide.

This phased rollout provides municipalities time to evaluate infrastructure, zoning, and alignment with master plans before adopting override ordinances. Communities that act early may be better positioned to guide development outcomes that are consistent with long-term land-use goals. 

Illustrative Division Potential by Parcel Size

Parent Parcel Size Max Parcels Pre-Amendment Max Parcels Post-Amendment (Effective March 24, 2027) Max Parcels Under Local Ordinance (Effective March 24, 2026)
10 acres 4 10 Per local ordinance (no statutory cap)
20 acres 5 base + up to 2 bonus = 7 11 base + up to 2 bonus = 13 Per local ordinance (no statutory cap)
40 acres 7 base + up to 2 bonus = 9 13 base + up to 2 bonus = 15 Per local ordinance (no statutory cap)
80 acres 11 base + up to 2 bonus = 13 17 base + up to 2 bonus = 19 Per local ordinance (no statutory cap)

Practical Considerations for Key Stakeholders

For Landowners and Developers

  • Review land holdings to identify parcels that may support additional divisions.
  • Evaluate timing strategies, including whether to proceed under current caps, wait for expanded caps in 2027, or pursue development under a municipal override ordinance.
  • Assess re-division limitations before relying on a local ordinance to maximize parcel counts.

For Municipalities

  • Evaluate whether to adopt override ordinances before March 2027 to proactively shape development patterns.
  • Consider infrastructure capacity, zoning implications, and consistency with master plans.

For Lenders and Real Estate Brokers

  • Update due diligence processes to account for expanded division potential.
  • Monitor local ordinance adoption, as override authority may significantly affect land valuations and development feasibility.

Varnum’s real estate attorneys regularly advise landowners, developers, municipalities, lenders, and brokers on land-use, zoning, and land-division strategies throughout Michigan.

If you have questions about how the amended Land Division Act may affect your land holdings, development plans, or municipal policies, contact a member of Varnum’s Real Estate Practice Team.

Michigan Family Cemeteries: Preserving Your Land and Legacy

3 16 Advisory Legalreqsforfamcemeteriesmi 1200x628

For Michigan landowners seeking to combine their family legacy with the perpetual care of their land, private family cemeteries offer a unique and meaningful option. Establishing a family cemetery can reflect deeply held values, fulfill end-of-life planning goals, and ensure long-term stewardship of a portion of your property.

Why Consider a Family Cemetery?

Creating a family cemetery links generational belonging with meaningful care of the land, and can have emotional, communal, and spiritual significance. Establishing a family cemetery can reflect your values, fulfill end-of-life planning goals, and ensure perpetual stewardship of your property.

Land Requirements Under Michigan Law

Michigan law allows family burial grounds under certain conditions. According to MCL § 128.111, a family cemetery may be established on privately owned land if:

  • The land is outside of city or village limits.
  • The cemetery is one acre or less in size.
  • The tract is used exclusively for burying family members.

Legal Considerations for Michigan Cemeteries

Varnum attorneys help landowners navigate the legal and regulatory requirements of creating a private cemetery, including:

Michigan Cemetery Law

  • File the necessary documents with your township, county health department, and register of deeds.
  • Once approved and recorded, the cemetery parcel is exempt from real property taxes.

Zoning

  • Most Michigan municipalities regulate land use, including private cemeteries.
  • Rural properties may allow family cemeteries “by right,” while others require a special land-use permit or variance.

Recordkeeping

  • A licensed funeral director must certify the death certificate and supervise internment.
  • Maintain accurate records of deeds, covenants, and easements to ensure perpetual care and ease of transfer.

Health and Safety Compliance

  • County health departments may impose rules on burial depth, soil conditions, and proximity to water.
  • Michigan law requires burials to be at least 3½ feet below the natural surface.
  • Township ordinances may regulate grave markers, caskets, and other requirements.

Planning for Perpetuity

Michigan presumes burial sites are permanent. Disinterment or relocation typically requires court approval, written family consent, and authorization from the health department. Advance planning ensures your family cemetery remains undisturbed and properly maintained. Options include:

Formal Registration

  • Apply for eligibility with local authorities.
  • Record a deed with the county register of deeds to create a permanent designation.
  • The deed may include covenants and exempt the land from property taxes.
  • Plan for long-term care, including funding a maintenance trust if necessary.

Conservation Easement

  • Work with a land trust or municipality to place a permanent conservation easement on the parcel.
  • Benefits include:
    • Third-party stewardship for ongoing care.
    • Permanent restriction of land use to a burial ground.
    • Possible federal income and estate tax advantages:
      • Charitable deduction for the easement’s value.
      • Reduced estate tax valuation of the conserved land.
      • Additional exclusion of up to 40 percent of the land’s value (conditions apply).

Learn More About Family Cemeteries in Michigan

Family cemeteries offer landowners a way to connect their property’s legacy with their family’s legacy. Varnum’s Estate Planning and Real Estate Practice attorneys guide clients through eligibility, land use planning, tax considerations, and strategies for perpetual care.

2025 summer associate Anthony Mayotte contributed to this advisory. Tony is currently a law student at the University of Michigan Law School.