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Taxation Section Demographic Report, 2025

The Taxation Section includes attorneys advising on state and federal tax matters. Members serve individuals, businesses, and public entities navigating compliance and disputes. The section supports a fair and predictable tax system. The Taxation section is composed of 1,023 active members, with 896 (87.59%) residing in the State of Michigan. Approximately 2.62% of Michigan's legal professionals belong to this section.

Tables of contents

Data are presented for only active Taxation practitioners residing in the State of Michigan.

All Active Members by US Residency

Residency Count Percent
US Resident 1,022 99.9%
Non-US Resident 1 0.1%
Total 1,023 100%

All Active Members by Michigan Residency

Residency Count Percent
Michigan Resident 896 88%
Non-MI Resident 127 12%
Total 1,023 100%

Active Michigan Residents by Gender

Gender Count Percent
Men 630 70.31%
Women 222 24.78%
Other 1 0.11%
Prefer not to say 43 4.8%
Total 896 100%

Note: Percentages are calculated within each gender for the Taxation section. Data includes only active members in good standing residing in the State of Michigan.

Active Michigan Residents by Generation

Generation Count Percent
Traditionalists (pre-1944) 35 3.91%
Boomers (1944-1960) 280 31.25%
Gen X (1961-1980) 332 37.05%
Millennials (1981-1996) 235 26.23%
Gen Z (1997 and later) 14 1.56%
Total 896 100%

Note: Percentages are calculated within each gender for the Taxation section.

Active Michigan Residents by Generation and by Gender

Generation Total Men Women Other Prefer not to say
Traditionalists (pre-1944) 35 34 (97%) 0 (0%) 0 (0%) 1 (3%)
Boomers (1944-1960) 280 230 (82%) 36 (13%) 1 (0%) 13 (5%)
Gen X (1961-1980) 332 215 (65%) 97 (29%) 0 (0%) 20 (6%)
Millennials (1981-1996) 235 142 (60%) 84 (36%) 0 (0%) 9 (4%)
Gen Z (1997 and later) 14 9 (64%) 5 (36%) 0 (0%) 0 (0%)
Total 896 630 (70%) 222 (25%) 1 (0%) 43 (5%)

Active Michigan Residents by Race or Ethnicity

Race or Ethnicity Count Percent
European 447 50%
African Origin 21 2%
Hispanic/Latino 5 1%
Native American 1 0%
Arab Origin 23 3%
Asian Pacific Islander 13 1%
Multi-Racial 6 1%
Other Ethnic Origin 51 6%
Prefer Not to Answer 329 37%
Total 896 100%

Active Michigan Residents by Race or Ethnicity and Admission Year

Admissions Year European African Origin Hispanic/Latino Native American Arab Origin Asian Pacific Islander Multi-Racial Other Ethnic Origin Prefer Not to Answer
2025 2 (22%) 2 (22%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (11%) 4 (44%)
2024 12 (60%) 0 (0%) 0 (0%) 0 (0%) 4 (20%) 0 (0%) 0 (0%) 1 (5%) 3 (15%)
2023 9 (75%) 2 (17%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (8%) 0 (0%) 0 (0%)
2022 9 (53%) 0 (0%) 0 (0%) 0 (0%) 1 (6%) 1 (6%) 0 (0%) 0 (0%) 6 (35%)
2021 6 (50%) 0 (0%) 1 (8%) 0 (0%) 0 (0%) 0 (0%) 1 (8%) 0 (0%) 4 (33%)
2020 5 (31%) 2 (12%) 1 (6%) 0 (0%) 0 (0%) 1 (6%) 1 (6%) 0 (0%) 6 (38%)
2019 5 (42%) 1 (8%) 0 (0%) 0 (0%) 2 (17%) 0 (0%) 0 (0%) 0 (0%) 4 (33%)
2018 4 (24%) 1 (6%) 0 (0%) 0 (0%) 3 (18%) 1 (6%) 1 (6%) 2 (12%) 5 (29%)
2017 7 (58%) 1 (8%) 0 (0%) 0 (0%) 0 (0%) 1 (8%) 1 (8%) 0 (0%) 2 (17%)
2016 3 (27%) 0 (0%) 0 (0%) 0 (0%) 2 (18%) 0 (0%) 0 (0%) 5 (45%) 1 (9%)
2015 14 (67%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 7 (33%)
2014 9 (45%) 1 (5%) 0 (0%) 0 (0%) 2 (10%) 0 (0%) 0 (0%) 1 (5%) 7 (35%)
2013 8 (35%) 1 (4%) 0 (0%) 0 (0%) 1 (4%) 1 (4%) 1 (4%) 1 (4%) 10 (43%)
2012 7 (39%) 1 (6%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 10 (56%)
2011 12 (46%) 0 (0%) 0 (0%) 0 (0%) 2 (8%) 2 (8%) 0 (0%) 1 (4%) 9 (35%)
2010 5 (36%) 1 (7%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 8 (57%)
2009 8 (53%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 3 (20%) 4 (27%)
2008 14 (61%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (4%) 8 (35%)
2007 11 (61%) 0 (0%) 0 (0%) 0 (0%) 1 (6%) 2 (11%) 0 (0%) 0 (0%) 4 (22%)
2006 9 (69%) 2 (15%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (15%)
2005 10 (53%) 0 (0%) 1 (5%) 0 (0%) 1 (5%) 1 (5%) 0 (0%) 0 (0%) 6 (32%)
2004 12 (71%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 5 (29%)
2003 5 (45%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (9%) 5 (45%)
2002 4 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (12%) 3 (38%)
2001 9 (69%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (8%) 3 (23%)
2000 9 (64%) 0 (0%) 0 (0%) 0 (0%) 1 (7%) 0 (0%) 0 (0%) 1 (7%) 3 (21%)
1999 8 (47%) 0 (0%) 0 (0%) 1 (6%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 8 (47%)
1998 9 (45%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 11 (55%)
1997 12 (44%) 2 (7%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 3 (11%) 10 (37%)
1996 11 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (5%) 0 (0%) 2 (9%) 8 (36%)
1995 6 (46%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 7 (54%)
1994 7 (37%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 12 (63%)
1993 5 (33%) 0 (0%) 1 (7%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 3 (20%) 6 (40%)
1992 9 (43%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (10%) 10 (48%)
1991 9 (69%) 1 (8%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (15%) 1 (8%)
1990 3 (23%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (15%) 8 (62%)
1989 5 (38%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (8%) 7 (54%)
1988 8 (57%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 6 (43%)
1987 8 (57%) 0 (0%) 0 (0%) 0 (0%) 1 (7%) 1 (7%) 0 (0%) 1 (7%) 3 (21%)
1986 6 (35%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (6%) 0 (0%) 1 (6%) 9 (53%)
1985 8 (53%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 7 (47%)
1984 14 (64%) 1 (5%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (5%) 6 (27%)
1983 10 (59%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (12%) 5 (29%)
1982 7 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (14%) 5 (36%)
1981 12 (63%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 7 (37%)
1980 9 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (6%) 8 (44%)
1979 9 (45%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (5%) 10 (50%)
1978 7 (50%) 1 (7%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 6 (43%)
1977 3 (25%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (17%) 7 (58%)
1976 4 (40%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (10%) 5 (50%)
1975 8 (57%) 1 (7%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (7%) 4 (29%)
1974 3 (27%) 0 (0%) 1 (9%) 0 (0%) 2 (18%) 0 (0%) 0 (0%) 0 (0%) 5 (45%)
1973 9 (69%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (8%) 3 (23%)
1972 3 (60%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (40%)
1971 3 (75%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (25%)
1970 4 (57%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (14%) 2 (29%)
1969 5 (71%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (29%)
1968 9 (75%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 3 (25%)
1967 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
1966 3 (75%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (25%) 0 (0%)
1965 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (100%)
1964 1 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (50%)
1963 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
1962 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (100%)
1958 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)

Active Michigan Residents by Race or Ethnicity by Gender

Race or Ethnicity Total Men Women Other Prefer not to say
European 447 333 (74%) 113 (25%) 1 (0%) 0 (0%)
African Origin 21 11 (52%) 10 (48%) 0 (0%) 0 (0%)
Hispanic/Latino 5 2 (40%) 3 (60%) 0 (0%) 0 (0%)
Native American 1 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Arab Origin 23 15 (65%) 8 (35%) 0 (0%) 0 (0%)
Asian Pacific Islander 13 8 (62%) 5 (38%) 0 (0%) 0 (0%)
Multi-Racial 6 3 (50%) 3 (50%) 0 (0%) 0 (0%)
Other Ethnic Origin 51 34 (67%) 17 (33%) 0 (0%) 0 (0%)
Prefer Not to Answer 329 224 (68%) 62 (19%) 0 (0%) 43 (13%)
Total 896 630 (70%) 222 (25%) 1 (0%) 43 (5%)

Active Michigan Residents by Law School

Law School Count Percent
Ave Maria School of Law 4 0.45%
Michigan State University 255 28.46%
Thomas M. Cooley Law School 115 12.83%
University of Michigan 106 11.83%
Wayne State University 196 21.88%
Other Law School 220 24.55%
Total 896 100%

Note: Data includes only active members in good standing residing in the State of Michigan. Percentages are calculated within the Taxation section (i.e., share of section members by law school).

Active Michigan Residents by Law School and by Gender

Law School Total Men Women Other Prefer not to say
Ave Maria School of Law 4 2 (50%) 2 (50%) 0 (0%) 0 (0%)
Michigan State University 255 185 (73%) 59 (23%) 0 (0%) 11 (4%)
Thomas M. Cooley Law School 115 60 (52%) 50 (43%) 0 (0%) 5 (4%)
University of Michigan 106 82 (77%) 19 (18%) 0 (0%) 5 (5%)
Wayne State University 196 146 (74%) 43 (22%) 0 (0%) 7 (4%)
Other Law School 216 152 (70%) 48 (22%) 1 (0%) 15 (7%)
Not Reported 4 3 (75%) 1 (25%) 0 (0%) 0 (0%)
Total 896 630 (70%) 222 (25%) 1 (0%) 43 (5%)

Note: Percentages are calculated within each law school for the Taxation section. Data includes only active members in good standing residing in the State of Michigan.

Active Michigan Residents by Law School and by Practice Category

Practice Category Total Ave Maria School of Law Michigan State University Thomas M. Cooley Law School University of Michigan Wayne State University Other Law School No Response
Academia 8 0 (0%) 0 (0%) 3 (38%) 0 (0%) 3 (38%) 2 (25%) 0 (0%)
Corporate Counsel 76 1 (1%) 25 (33%) 11 (14%) 4 (5%) 22 (29%) 13 (17%) 0 (0%)
Government 40 0 (0%) 14 (35%) 13 (32%) 1 (2%) 3 (8%) 9 (22%) 0 (0%)
Government Relations 2 0 (0%) 0 (0%) 2 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Judiciary 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Law School 2 0 (0%) 1 (50%) 0 (0%) 1 (50%) 0 (0%) 0 (0%) 0 (0%)
Legal Services 68 0 (0%) 28 (41%) 8 (12%) 7 (10%) 10 (15%) 15 (22%) 0 (0%)
Military 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Non-Law Related 45 0 (0%) 11 (24%) 8 (18%) 1 (2%) 10 (22%) 15 (33%) 0 (0%)
Nonprofit Organization 9 0 (0%) 0 (0%) 1 (11%) 2 (22%) 3 (33%) 3 (33%) 0 (0%)
Not Employed: Not Seeking Employment 4 0 (0%) 0 (0%) 0 (0%) 1 (25%) 1 (25%) 2 (50%) 0 (0%)
Not Employed: Seeking Employment 2 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (50%) 1 (50%) 0 (0%)
Other 57 0 (0%) 15 (26%) 13 (23%) 6 (11%) 13 (23%) 10 (18%) 0 (0%)
Private Practice 529 3 (1%) 146 (28%) 52 (10%) 78 (15%) 120 (23%) 130 (25%) 0 (0%)
Retired 21 0 (0%) 5 (24%) 2 (10%) 2 (10%) 6 (29%) 6 (29%) 0 (0%)
NA 29 0 (0%) 10 (34%) 2 (7%) 3 (10%) 4 (14%) 10 (34%) 0 (0%)
Total 896 4 (0%) 255 (28%) 115 (13%) 106 (12%) 196 (22%) 216 (24%) 0 (0%)

Note: Percentages are calculated within each law school for the Taxation section. Data includes only active members in good standing residing in the State of Michigan.

Active Michigan Residents by Occupational Area

Practice Category Count Percent
Academia 8 0.89%
Corporate Counsel 76 8.48%
Government 41 4.58%
Government Relations 2 0.22%
Judiciary 0 0%
Law School 2 0.22%
Legal Services 68 7.59%
Military 0 0%
Non-Law Related 45 5.02%
Nonprofit Organization 9 1%
Not Employed: Not Seeking Employment 4 0.45%
Not Employed: Seeking Employment 2 0.22%
Other 57 6.36%
Private Practice 531 59.26%
Retired 22 2.46%
Not Reported 29 3.24%
Total 896 100%

Note: Percentages are calculated within each practice category for the Taxation section. Data includes only active members in good standing residing inthe State of Michigan.

Active Members by Practice Category and Gender

Practice Category Total Men Women Other Prefer not to say
Academia 8 4 (50%) 4 (50%) 0 (0%) 0 (0%)
Corporate Counsel 76 50 (66%) 24 (32%) 0 (0%) 2 (3%)
Government 41 24 (59%) 15 (37%) 0 (0%) 2 (5%)
Government Relations 2 1 (50%) 1 (50%) 0 (0%) 0 (0%)
Judiciary 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Law School 2 0 (0%) 2 (100%) 0 (0%) 0 (0%)
Legal Services 68 51 (75%) 14 (21%) 0 (0%) 3 (4%)
Military 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Non-Law Related 45 27 (60%) 13 (29%) 1 (2%) 4 (9%)
Nonprofit Organization 9 5 (56%) 4 (44%) 0 (0%) 0 (0%)
Not Employed: Not Seeking Employment 4 2 (50%) 1 (25%) 0 (0%) 1 (25%)
Not Employed: Seeking Employment 2 1 (50%) 1 (50%) 0 (0%) 0 (0%)
Other 57 36 (63%) 19 (33%) 0 (0%) 2 (4%)
Private Practice 531 395 (74%) 110 (21%) 0 (0%) 26 (5%)
Retired 22 15 (68%) 6 (27%) 0 (0%) 1 (5%)

Active Michigan Residents in Private Practice by Firm Size

County Total Very Large 100+ Large 21-99 Medium 11-20 Small 2-10 Solo Full-Time Solo Part-Time Not Reported
Alcona 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Alger 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Allegan 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Alpena 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Antrim 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Arenac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Baraga 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Barry 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Bay 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Benzie 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Berrien 1 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Branch 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Calhoun 2 0 (0%) 0 (0%) 0 (0%) 2 (100%) 0 (0%) 0 (0%) 0 (0%)
Cass 2 0 (0%) 0 (0%) 1 (50%) 0 (0%) 1 (50%) 0 (0%) 0 (0%)
Charlevoix 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Cheboygan 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Chippewa 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clare 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clinton 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Crawford 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Delta 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Dickinson 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Eaton 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Emmet 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Genesee 4 0 (0%) 0 (0%) 0 (0%) 3 (75%) 1 (25%) 0 (0%) 0 (0%)
Gladwin 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Gogebic 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Grand Traverse 7 0 (0%) 0 (0%) 1 (14%) 3 (43%) 1 (14%) 2 (29%) 0 (0%)
Gratiot 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Hillsdale 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Houghton 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Huron 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ingham 35 11 (31%) 10 (29%) 1 (3%) 7 (20%) 2 (6%) 1 (3%) 3 (9%)
Ionia 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Iosco 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Iron 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Isabella 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Jackson 2 0 (0%) 1 (50%) 0 (0%) 1 (50%) 0 (0%) 0 (0%) 0 (0%)
Kalamazoo 10 3 (30%) 1 (10%) 4 (40%) 1 (10%) 1 (10%) 0 (0%) 0 (0%)
Kalkaska 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Kent 70 50 (71%) 7 (10%) 3 (4%) 5 (7%) 3 (4%) 2 (3%) 0 (0%)
Keweenaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lake 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lapeer 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Leelanau 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lenawee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Livingston 7 1 (14%) 0 (0%) 0 (0%) 1 (14%) 1 (14%) 4 (57%) 0 (0%)
Luce 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Mackinac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Macomb 9 1 (11%) 0 (0%) 0 (0%) 3 (33%) 3 (33%) 2 (22%) 0 (0%)
Manistee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Marquette 5 0 (0%) 0 (0%) 1 (20%) 4 (80%) 0 (0%) 0 (0%) 0 (0%)
Mason 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Mecosta 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Menominee 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Midland 4 1 (25%) 0 (0%) 0 (0%) 3 (75%) 0 (0%) 0 (0%) 0 (0%)
Missaukee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Monroe 2 0 (0%) 0 (0%) 0 (0%) 1 (50%) 0 (0%) 1 (50%) 0 (0%)
Montcalm 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Montmorency 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Muskegon 2 1 (50%) 0 (0%) 1 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Newaygo 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oakland 225 63 (28%) 48 (21%) 13 (6%) 51 (23%) 33 (15%) 15 (7%) 2 (1%)
Oceana 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ogemaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ontonagon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Osceola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oscoda 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Otsego 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Ottawa 15 3 (20%) 2 (13%) 7 (47%) 1 (7%) 2 (13%) 0 (0%) 0 (0%)
Presque Isle 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Roscommon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saginaw 7 0 (0%) 3 (43%) 1 (14%) 3 (43%) 0 (0%) 0 (0%) 0 (0%)
Saint Clair 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saint Joseph 1 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Sanilac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Schoolcraft 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Shiawassee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Tuscola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Van Buren 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Washtenaw 31 19 (61%) 1 (3%) 3 (10%) 6 (19%) 1 (3%) 0 (0%) 1 (3%)
Wayne 76 44 (58%) 9 (12%) 3 (4%) 11 (14%) 4 (5%) 4 (5%) 1 (1%)
Wexford 2 0 (0%) 0 (0%) 1 (50%) 1 (50%) 0 (0%) 0 (0%) 0 (0%)
Not Reported 3 0 (0%) 1 (33%) 0 (0%) 1 (33%) 1 (33%) 0 (0%) 0 (0%)
Total 531 199 (37%) 83 (16%) 40 (8%) 110 (21%) 59 (11%) 33 (6%) 7 (1%)

Note: Percentages are calculated within each County for the Taxation section. Data includes only active members in good standing residing in the State of Michigan.

Active Michigan Residents by Gender and Firm Size

Firm Size Total Men Women Other Prefer not to say
Very Large 100+ 199 136 (68%) 58 (29%) 0 (0%) 5 (3%)
Large 21-99 83 68 (82%) 13 (16%) 0 (0%) 2 (2%)
Medium 11-20 40 33 (82%) 4 (10%) 0 (0%) 3 (8%)
Small 2-10 112 87 (78%) 17 (15%) 0 (0%) 8 (7%)
Solo Full-Time 59 44 (75%) 10 (17%) 0 (0%) 5 (8%)
Solo Part-Time 34 26 (76%) 6 (18%) 0 (0%) 2 (6%)
Not Reported 369 236 (64%) 114 (31%) 1 (0%) 18 (5%)
Total 896 630 (70%) 222 (25%) 1 (0%) 43 (5%)

Note: Percentages are calculated within each firm size for the Taxation section. Data includes only active members in good standing residing in the State of Michigan.

Active Michigan Residents in Private Practice Firm Size

Firm Size N Percent
Very Large 100+ 199 37.5
Large 21-99 83 15.6
Medium 11-20 40 7.5
Small 2-10 110 20.7
Solo Full-Time 59 11.1
Solo Part-Time 33 6.2
Not Reported 7 1.3
Total 531 100.0

Note: Data includes only active private practice members in good standing residing in the State of Michigan.

Active Michigan Residents by Practice Area and by Number of Section Memberships

Practice Category Total 1 2 3 4 5 6+
Academia 8 5 (62%) 3 (38%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Corporate Counsel 76 23 (30%) 22 (29%) 8 (11%) 10 (13%) 2 (3%) 11 (14%)
Government 41 22 (54%) 11 (27%) 3 (7%) 3 (7%) 0 (0%) 2 (5%)
Government Relations 2 0 (0%) 1 (50%) 1 (50%) 0 (0%) 0 (0%) 0 (0%)
Judiciary 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Law School 2 2 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Legal Services 68 13 (19%) 20 (29%) 18 (26%) 7 (10%) 4 (6%) 6 (9%)
Military 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Non-Law Related 45 24 (53%) 8 (18%) 7 (16%) 2 (4%) 2 (4%) 2 (4%)
Nonprofit Organization 9 1 (11%) 2 (22%) 2 (22%) 1 (11%) 2 (22%) 1 (11%)
Not Employed: Not Seeking Employment 4 1 (25%) 3 (75%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Not Employed: Seeking Employment 2 0 (0%) 2 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Other 57 32 (56%) 12 (21%) 8 (14%) 2 (4%) 0 (0%) 3 (5%)
Private Practice 531 67 (13%) 160 (30%) 137 (26%) 84 (16%) 42 (8%) 41 (8%)
Retired 22 5 (23%) 7 (32%) 2 (9%) 5 (23%) 1 (5%) 2 (9%)
Total 867 195 (22%) 251 (29%) 186 (21%) 114 (13%) 53 (6%) 68 (8%)

Active Michigan Residents by County

County Count Percent
Alcona 0 0.00%
Alger 0 0.00%
Allegan 2 0.22%
Alpena 1 0.11%
Antrim 1 0.11%
Arenac 0 0.00%
Baraga 0 0.00%
Barry 0 0.00%
Bay 0 0.00%
Benzie 1 0.11%
Berrien 2 0.22%
Branch 1 0.11%
Calhoun 4 0.45%
Cass 2 0.22%
Charlevoix 0 0.00%
Cheboygan 0 0.00%
Chippewa 0 0.00%
Clare 0 0.00%
Clinton 1 0.11%
Crawford 0 0.00%
Delta 1 0.11%
Dickinson 0 0.00%
Eaton 4 0.45%
Emmet 2 0.22%
Genesee 8 0.89%
Gladwin 0 0.00%
Gogebic 0 0.00%
Grand Traverse 11 1.23%
Gratiot 0 0.00%
Hillsdale 0 0.00%
Houghton 0 0.00%
Huron 0 0.00%
Ingham 65 7.25%
Ionia 0 0.00%
Iosco 2 0.22%
Iron 1 0.11%
Isabella 0 0.00%
Jackson 4 0.45%
Kalamazoo 15 1.67%
Kalkaska 0 0.00%
Kent 90 10.04%
Keweenaw 0 0.00%
Lake 0 0.00%
Lapeer 5 0.56%
Leelanau 1 0.11%
Lenawee 1 0.11%
Livingston 10 1.12%
Luce 0 0.00%
Mackinac 0 0.00%
Macomb 27 3.01%
Manistee 0 0.00%
Marquette 5 0.56%
Mason 1 0.11%
Mecosta 0 0.00%
Menominee 1 0.11%
Midland 8 0.89%
Missaukee 0 0.00%
Monroe 3 0.33%
Montcalm 1 0.11%
Montmorency 0 0.00%
Muskegon 2 0.22%
Newaygo 0 0.00%
Oakland 356 39.73%
Oceana 0 0.00%
Ogemaw 0 0.00%
Ontonagon 0 0.00%
Osceola 0 0.00%
Oscoda 1 0.11%
Otsego 1 0.11%
Ottawa 18 2.01%
Presque Isle 0 0.00%
Roscommon 0 0.00%
Saginaw 7 0.78%
Saint Clair 0 0.00%
Saint Joseph 1 0.11%
Sanilac 0 0.00%
Schoolcraft 0 0.00%
Shiawassee 1 0.11%
Tuscola 0 0.00%
Van Buren 1 0.11%
Washtenaw 51 5.69%
Wayne 166 18.53%
Wexford 2 0.22%
Total 896 100.00%

Note: Percentages are calculated within each practice category for the Taxation section. Data includes only active members in good standing residing inthe State of Michigan.

Active Michigan Residents By Gender and by County

County Total Men Women Other Prefer not to say
Alcona 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Alger 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Allegan 2 2 (100%) 0 (0%) 0 (0%) 0 (0%)
Alpena 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Antrim 1 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Arenac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Baraga 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Barry 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Bay 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Benzie 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Berrien 2 2 (100%) 0 (0%) 0 (0%) 0 (0%)
Branch 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Calhoun 4 3 (75%) 0 (0%) 0 (0%) 1 (25%)
Cass 2 2 (100%) 0 (0%) 0 (0%) 0 (0%)
Charlevoix 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Cheboygan 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Chippewa 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clare 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clinton 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Crawford 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Delta 1 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Dickinson 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Eaton 4 0 (0%) 4 (100%) 0 (0%) 0 (0%)
Emmet 2 2 (100%) 0 (0%) 0 (0%) 0 (0%)
Genesee 8 7 (88%) 1 (12%) 0 (0%) 0 (0%)
Gladwin 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Gogebic 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Grand Traverse 11 9 (82%) 2 (18%) 0 (0%) 0 (0%)
Gratiot 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Hillsdale 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Houghton 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Huron 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ingham 65 41 (63%) 22 (34%) 0 (0%) 2 (3%)
Ionia 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Iosco 2 2 (100%) 0 (0%) 0 (0%) 0 (0%)
Iron 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Isabella 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Jackson 4 1 (25%) 3 (75%) 0 (0%) 0 (0%)
Kalamazoo 15 8 (53%) 6 (40%) 0 (0%) 1 (7%)
Kalkaska 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Kent 90 66 (73%) 18 (20%) 0 (0%) 6 (7%)
Keweenaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lake 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lapeer 5 3 (60%) 2 (40%) 0 (0%) 0 (0%)
Leelanau 1 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Lenawee 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Livingston 10 7 (70%) 2 (20%) 0 (0%) 1 (10%)
Luce 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Mackinac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Macomb 27 17 (63%) 9 (33%) 0 (0%) 1 (4%)
Manistee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Marquette 5 3 (60%) 1 (20%) 0 (0%) 1 (20%)
Mason 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Mecosta 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Menominee 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Midland 8 6 (75%) 1 (12%) 1 (12%) 0 (0%)
Missaukee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Monroe 3 3 (100%) 0 (0%) 0 (0%) 0 (0%)
Montcalm 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Montmorency 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Muskegon 2 2 (100%) 0 (0%) 0 (0%) 0 (0%)
Newaygo 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oakland 356 258 (72%) 79 (22%) 0 (0%) 19 (5%)
Oceana 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ogemaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ontonagon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Osceola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oscoda 1 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Otsego 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Ottawa 18 13 (72%) 3 (17%) 0 (0%) 2 (11%)
Presque Isle 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Roscommon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saginaw 7 6 (86%) 0 (0%) 0 (0%) 1 (14%)
Saint Clair 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saint Joseph 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Sanilac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Schoolcraft 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Shiawassee 1 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Tuscola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Van Buren 1 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Washtenaw 51 33 (65%) 16 (31%) 0 (0%) 2 (4%)
Wayne 166 118 (71%) 44 (27%) 0 (0%) 4 (2%)
Wexford 2 0 (0%) 2 (100%) 0 (0%) 0 (0%)
Total 896 630 (70%) 222 (25%) 1 (0%) 43 (5%)

Active Michigan Residents by County and by Race or Ethnicity

County Total European African Origin Hispanic/Latino Native American Arab Origin Asian Pacific Islander Multi-Racial Other Ethnic Origin Prefer Not to Answer
Alcona 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Alger 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Allegan 2 2 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Alpena 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Antrim 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Arenac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Baraga 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Barry 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Bay 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Benzie 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Berrien 2 2 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Branch 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Calhoun 4 3 (75%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (25%)
Cass 2 1 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (50%) 0 (0%)
Charlevoix 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Cheboygan 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Chippewa 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clare 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clinton 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Crawford 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Delta 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Dickinson 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Eaton 4 3 (75%) 0 (0%) 1 (25%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Emmet 2 2 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Genesee 8 3 (38%) 0 (0%) 0 (0%) 0 (0%) 1 (12%) 0 (0%) 0 (0%) 1 (12%) 3 (38%)
Gladwin 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Gogebic 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Grand Traverse 11 2 (18%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (9%) 8 (73%)
Gratiot 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Hillsdale 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Houghton 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Huron 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ingham 65 38 (58%) 1 (2%) 1 (2%) 0 (0%) 0 (0%) 1 (2%) 0 (0%) 3 (5%) 21 (32%)
Ionia 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Iosco 2 1 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (50%)
Iron 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Isabella 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Jackson 4 2 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (25%) 1 (25%)
Kalamazoo 15 10 (67%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (7%) 0 (0%) 1 (7%) 3 (20%)
Kalkaska 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Kent 90 51 (57%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (2%) 1 (1%) 7 (8%) 29 (32%)
Keweenaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lake 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lapeer 5 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 5 (100%)
Leelanau 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lenawee 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Livingston 10 3 (30%) 1 (10%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (10%) 5 (50%)
Luce 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Mackinac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Macomb 27 12 (44%) 3 (11%) 1 (4%) 0 (0%) 1 (4%) 0 (0%) 0 (0%) 0 (0%) 10 (37%)
Manistee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Marquette 5 4 (80%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (20%)
Mason 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Mecosta 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Menominee 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Midland 8 5 (62%) 1 (12%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (25%)
Missaukee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Monroe 3 3 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Montcalm 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Montmorency 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Muskegon 2 2 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Newaygo 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oakland 356 161 (45%) 5 (1%) 1 (0%) 1 (0%) 11 (3%) 4 (1%) 4 (1%) 23 (6%) 146 (41%)
Oceana 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ogemaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ontonagon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Osceola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oscoda 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Otsego 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ottawa 18 7 (39%) 1 (6%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 10 (56%)
Presque Isle 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Roscommon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saginaw 7 2 (29%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 5 (71%)
Saint Clair 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saint Joseph 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Sanilac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Schoolcraft 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Shiawassee 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Tuscola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Van Buren 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Washtenaw 51 31 (61%) 1 (2%) 0 (0%) 0 (0%) 0 (0%) 2 (4%) 1 (2%) 3 (6%) 13 (25%)
Wayne 166 84 (51%) 6 (4%) 1 (1%) 0 (0%) 10 (6%) 3 (2%) 0 (0%) 8 (5%) 54 (33%)
Wexford 2 2 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Total 896 447 (50%) 21 (2%) 5 (1%) 1 (0%) 23 (3%) 13 (1%) 6 (1%) 51 (6%) 329 (37%)

Note: Percentages are calculated within each County for the Taxation section. Data includes only active members in good standing residing in the State of Michigan.

Active Michigan Residents by Generation and by County

County Total Traditionalists (pre-1944) Boomers (1944-1960) Gen X (1961-1980) Millennials (1981-1996) Gen Z (1997 and later)
Alcona 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Alger 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Allegan 2 0 (0%) 0 (0%) 2 (100%) 0 (0%) 0 (0%)
Alpena 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Antrim 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Arenac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Baraga 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Barry 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Bay 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Benzie 1 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Berrien 2 0 (0%) 2 (100%) 0 (0%) 0 (0%) 0 (0%)
Branch 1 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Calhoun 4 0 (0%) 3 (75%) 1 (25%) 0 (0%) 0 (0%)
Cass 2 0 (0%) 2 (100%) 0 (0%) 0 (0%) 0 (0%)
Charlevoix 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Cheboygan 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Chippewa 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clare 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clinton 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Crawford 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Delta 1 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Dickinson 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Eaton 4 0 (0%) 1 (25%) 2 (50%) 1 (25%) 0 (0%)
Emmet 2 0 (0%) 2 (100%) 0 (0%) 0 (0%) 0 (0%)
Genesee 8 1 (12%) 3 (38%) 4 (50%) 0 (0%) 0 (0%)
Gladwin 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Gogebic 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Grand Traverse 11 0 (0%) 6 (55%) 3 (27%) 2 (18%) 0 (0%)
Gratiot 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Hillsdale 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Houghton 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Huron 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ingham 65 0 (0%) 17 (26%) 26 (40%) 21 (32%) 1 (2%)
Ionia 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Iosco 2 0 (0%) 1 (50%) 0 (0%) 1 (50%) 0 (0%)
Iron 1 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Isabella 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Jackson 4 0 (0%) 1 (25%) 2 (50%) 1 (25%) 0 (0%)
Kalamazoo 15 1 (7%) 5 (33%) 6 (40%) 3 (20%) 0 (0%)
Kalkaska 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Kent 90 4 (4%) 19 (21%) 38 (42%) 27 (30%) 2 (2%)
Keweenaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lake 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lapeer 5 0 (0%) 0 (0%) 2 (40%) 2 (40%) 1 (20%)
Leelanau 1 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Lenawee 1 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Livingston 10 0 (0%) 6 (60%) 3 (30%) 1 (10%) 0 (0%)
Luce 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Mackinac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Macomb 27 1 (4%) 6 (22%) 13 (48%) 6 (22%) 1 (4%)
Manistee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Marquette 5 0 (0%) 3 (60%) 0 (0%) 2 (40%) 0 (0%)
Mason 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Mecosta 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Menominee 1 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Midland 8 1 (12%) 3 (38%) 4 (50%) 0 (0%) 0 (0%)
Missaukee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Monroe 3 0 (0%) 0 (0%) 1 (33%) 2 (67%) 0 (0%)
Montcalm 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Montmorency 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Muskegon 2 0 (0%) 1 (50%) 1 (50%) 0 (0%) 0 (0%)
Newaygo 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oakland 356 16 (4%) 138 (39%) 115 (32%) 81 (23%) 6 (2%)
Oceana 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ogemaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ontonagon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Osceola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oscoda 1 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Otsego 1 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Ottawa 18 0 (0%) 6 (33%) 7 (39%) 5 (28%) 0 (0%)
Presque Isle 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Roscommon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saginaw 7 2 (29%) 1 (14%) 2 (29%) 2 (29%) 0 (0%)
Saint Clair 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saint Joseph 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Sanilac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Schoolcraft 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Shiawassee 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Tuscola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Van Buren 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Washtenaw 51 2 (4%) 8 (16%) 28 (55%) 13 (25%) 0 (0%)
Wayne 166 7 (4%) 41 (25%) 62 (37%) 54 (33%) 2 (1%)
Wexford 2 0 (0%) 1 (50%) 1 (50%) 0 (0%) 0 (0%)
Total 896 35 (4%) 280 (31%) 332 (37%) 235 (26%) 14 (2%)

Note: Percentages are calculated within each County for the Taxation section. Data includes only active members in good standing residing in the State of Michigan.

Active Michigan Residents by Private or Non-Private Practice and by County

County Total Private Practice Other
Alcona 0 0 (0%) 0 (0%)
Alger 0 0 (0%) 0 (0%)
Allegan 2 1 (50%) 1 (50%)
Alpena 1 0 (0%) 1 (100%)
Antrim 1 0 (0%) 1 (100%)
Arenac 0 0 (0%) 0 (0%)
Baraga 0 0 (0%) 0 (0%)
Barry 0 0 (0%) 0 (0%)
Bay 0 0 (0%) 0 (0%)
Benzie 1 0 (0%) 1 (100%)
Berrien 2 1 (50%) 1 (50%)
Branch 1 0 (0%) 1 (100%)
Calhoun 4 2 (50%) 2 (50%)
Cass 2 2 (100%) 0 (0%)
Charlevoix 0 0 (0%) 0 (0%)
Cheboygan 0 0 (0%) 0 (0%)
Chippewa 0 0 (0%) 0 (0%)
Clare 0 0 (0%) 0 (0%)
Clinton 1 0 (0%) 1 (100%)
Crawford 0 0 (0%) 0 (0%)
Delta 1 0 (0%) 1 (100%)
Dickinson 0 0 (0%) 0 (0%)
Eaton 4 0 (0%) 4 (100%)
Emmet 2 0 (0%) 2 (100%)
Genesee 8 4 (50%) 4 (50%)
Gladwin 0 0 (0%) 0 (0%)
Gogebic 0 0 (0%) 0 (0%)
Grand Traverse 11 7 (64%) 4 (36%)
Gratiot 0 0 (0%) 0 (0%)
Hillsdale 0 0 (0%) 0 (0%)
Houghton 0 0 (0%) 0 (0%)
Huron 0 0 (0%) 0 (0%)
Ingham 65 35 (54%) 30 (46%)
Ionia 0 0 (0%) 0 (0%)
Iosco 2 1 (50%) 1 (50%)
Iron 1 1 (100%) 0 (0%)
Isabella 0 0 (0%) 0 (0%)
Jackson 4 2 (50%) 2 (50%)
Kalamazoo 15 10 (67%) 5 (33%)
Kalkaska 0 0 (0%) 0 (0%)
Kent 90 70 (78%) 20 (22%)
Keweenaw 0 0 (0%) 0 (0%)
Lake 0 0 (0%) 0 (0%)
Lapeer 5 1 (20%) 4 (80%)
Leelanau 1 1 (100%) 0 (0%)
Lenawee 1 0 (0%) 1 (100%)
Livingston 10 7 (70%) 3 (30%)
Luce 0 0 (0%) 0 (0%)
Mackinac 0 0 (0%) 0 (0%)
Macomb 27 9 (33%) 18 (67%)
Manistee 0 0 (0%) 0 (0%)
Marquette 5 5 (100%) 0 (0%)
Mason 1 0 (0%) 1 (100%)
Mecosta 0 0 (0%) 0 (0%)
Menominee 1 1 (100%) 0 (0%)
Midland 8 4 (50%) 4 (50%)
Missaukee 0 0 (0%) 0 (0%)
Monroe 3 2 (67%) 1 (33%)
Montcalm 1 1 (100%) 0 (0%)
Montmorency 0 0 (0%) 0 (0%)
Muskegon 2 2 (100%) 0 (0%)
Newaygo 0 0 (0%) 0 (0%)
Oakland 356 225 (63%) 131 (37%)
Oceana 0 0 (0%) 0 (0%)
Ogemaw 0 0 (0%) 0 (0%)
Ontonagon 0 0 (0%) 0 (0%)
Osceola 0 0 (0%) 0 (0%)
Oscoda 1 0 (0%) 1 (100%)
Otsego 1 1 (100%) 0 (0%)
Ottawa 18 15 (83%) 3 (17%)
Presque Isle 0 0 (0%) 0 (0%)
Roscommon 0 0 (0%) 0 (0%)
Saginaw 7 7 (100%) 0 (0%)
Saint Clair 0 0 (0%) 0 (0%)
Saint Joseph 1 1 (100%) 0 (0%)
Sanilac 0 0 (0%) 0 (0%)
Schoolcraft 0 0 (0%) 0 (0%)
Shiawassee 1 0 (0%) 1 (100%)
Tuscola 0 0 (0%) 0 (0%)
Van Buren 1 1 (100%) 0 (0%)
Washtenaw 51 31 (61%) 20 (39%)
Wayne 166 76 (46%) 90 (54%)
Wexford 2 2 (100%) 0 (0%)
Total 896 531 (59%) 365 (41%)

Note: Percentages are calculated within each County for the Taxation section. Data includes only active members in good standing residing in the State of Michigan. Practice Category is collapsed to Private Practice vs Other.

Active Michigan Residents by Law School and by County

County Total Ave Maria School of Law Michigan State University Thomas M. Cooley Law School University of Michigan Wayne State University Other Law School No Response
Alcona 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Alger 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Allegan 2 0 (0%) 0 (0%) 1 (50%) 0 (0%) 0 (0%) 1 (50%) 0 (0%)
Alpena 1 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Antrim 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Arenac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Baraga 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Barry 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Bay 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Benzie 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Berrien 2 0 (0%) 0 (0%) 1 (50%) 0 (0%) 0 (0%) 1 (50%) 0 (0%)
Branch 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Calhoun 4 0 (0%) 0 (0%) 1 (25%) 1 (25%) 1 (25%) 1 (25%) 0 (0%)
Cass 2 0 (0%) 0 (0%) 1 (50%) 0 (0%) 0 (0%) 1 (50%) 0 (0%)
Charlevoix 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Cheboygan 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Chippewa 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clare 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clinton 1 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Crawford 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Delta 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Dickinson 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Eaton 4 0 (0%) 2 (50%) 2 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Emmet 2 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (100%) 0 (0%)
Genesee 8 0 (0%) 2 (25%) 2 (25%) 1 (12%) 2 (25%) 1 (12%) 0 (0%)
Gladwin 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Gogebic 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Grand Traverse 11 0 (0%) 4 (36%) 0 (0%) 1 (9%) 1 (9%) 5 (45%) 0 (0%)
Gratiot 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Hillsdale 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Houghton 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Huron 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ingham 65 1 (2%) 21 (32%) 23 (35%) 3 (5%) 3 (5%) 14 (22%) 0 (0%)
Ionia 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Iosco 2 0 (0%) 0 (0%) 1 (50%) 0 (0%) 0 (0%) 1 (50%) 0 (0%)
Iron 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Isabella 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Jackson 4 0 (0%) 1 (25%) 2 (50%) 0 (0%) 1 (25%) 0 (0%) 0 (0%)
Kalamazoo 15 0 (0%) 2 (13%) 3 (20%) 2 (13%) 3 (20%) 5 (33%) 0 (0%)
Kalkaska 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Kent 90 1 (1%) 18 (20%) 10 (11%) 16 (18%) 9 (10%) 36 (40%) 0 (0%)
Keweenaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lake 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lapeer 5 0 (0%) 2 (40%) 2 (40%) 0 (0%) 1 (20%) 0 (0%) 0 (0%)
Leelanau 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Lenawee 1 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Livingston 10 0 (0%) 2 (20%) 0 (0%) 3 (30%) 3 (30%) 2 (20%) 0 (0%)
Luce 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Mackinac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Macomb 27 0 (0%) 11 (41%) 6 (22%) 0 (0%) 8 (30%) 2 (7%) 0 (0%)
Manistee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Marquette 5 0 (0%) 1 (20%) 1 (20%) 3 (60%) 0 (0%) 0 (0%) 0 (0%)
Mason 1 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Mecosta 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Menominee 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Midland 8 0 (0%) 0 (0%) 2 (25%) 0 (0%) 0 (0%) 6 (75%) 0 (0%)
Missaukee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Monroe 3 0 (0%) 1 (33%) 0 (0%) 1 (33%) 0 (0%) 1 (33%) 0 (0%)
Montcalm 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Montmorency 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Muskegon 2 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (100%) 0 (0%)
Newaygo 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oakland 356 0 (0%) 110 (31%) 31 (9%) 47 (13%) 98 (28%) 69 (19%) 1 (0%)
Oceana 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ogemaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ontonagon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Osceola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oscoda 1 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Otsego 1 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ottawa 18 0 (0%) 4 (22%) 2 (11%) 1 (6%) 3 (17%) 8 (44%) 0 (0%)
Presque Isle 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Roscommon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saginaw 7 0 (0%) 3 (43%) 1 (14%) 0 (0%) 2 (29%) 1 (14%) 0 (0%)
Saint Clair 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saint Joseph 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Sanilac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Schoolcraft 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Shiawassee 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Tuscola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Van Buren 1 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Washtenaw 51 2 (4%) 11 (22%) 2 (4%) 12 (24%) 9 (18%) 15 (29%) 0 (0%)
Wayne 166 0 (0%) 54 (33%) 15 (9%) 13 (8%) 51 (31%) 30 (18%) 3 (2%)
Wexford 2 0 (0%) 0 (0%) 1 (50%) 0 (0%) 0 (0%) 1 (50%) 0 (0%)
Total 896 4 (0%) 255 (28%) 115 (13%) 106 (12%) 196 (22%) 216 (24%) 4 (0%)

Note: Percentages are calculated within each County for the Taxation section. Data includes only active members in good standing residing in the State of Michigan.

Active Michigan Residents by Firm Size and by County (All Practices)

County Total Very Large 100+ Large 21-99 Medium 11-20 Small 2-10 Solo Full-Time Solo Part-Time Not Reported
Alcona 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Alger 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Allegan 2 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (50%) 0 (0%) 1 (50%)
Alpena 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Antrim 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Arenac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Baraga 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Barry 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Bay 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Benzie 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Berrien 2 0 (0%) 0 (0%) 0 (0%) 1 (50%) 0 (0%) 0 (0%) 1 (50%)
Branch 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Calhoun 4 0 (0%) 0 (0%) 0 (0%) 2 (50%) 0 (0%) 0 (0%) 2 (50%)
Cass 2 0 (0%) 0 (0%) 1 (50%) 0 (0%) 1 (50%) 0 (0%) 0 (0%)
Charlevoix 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Cheboygan 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Chippewa 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clare 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Clinton 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Crawford 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Delta 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Dickinson 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Eaton 4 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 4 (100%)
Emmet 2 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 2 (100%)
Genesee 8 0 (0%) 0 (0%) 0 (0%) 3 (38%) 1 (12%) 0 (0%) 4 (50%)
Gladwin 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Gogebic 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Grand Traverse 11 0 (0%) 0 (0%) 1 (9%) 3 (27%) 1 (9%) 2 (18%) 4 (36%)
Gratiot 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Hillsdale 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Houghton 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Huron 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ingham 65 11 (17%) 10 (15%) 1 (2%) 7 (11%) 2 (3%) 1 (2%) 33 (51%)
Ionia 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Iosco 2 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (50%) 0 (0%) 1 (50%)
Iron 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Isabella 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Jackson 4 0 (0%) 1 (25%) 0 (0%) 1 (25%) 0 (0%) 0 (0%) 2 (50%)
Kalamazoo 15 3 (20%) 1 (7%) 4 (27%) 1 (7%) 1 (7%) 0 (0%) 5 (33%)
Kalkaska 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Kent 90 50 (56%) 7 (8%) 3 (3%) 5 (6%) 3 (3%) 2 (2%) 20 (22%)
Keweenaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lake 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lapeer 5 1 (20%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 4 (80%)
Leelanau 1 1 (100%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Lenawee 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Livingston 10 1 (10%) 0 (0%) 0 (0%) 1 (10%) 1 (10%) 4 (40%) 3 (30%)
Luce 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Mackinac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Macomb 27 1 (4%) 0 (0%) 0 (0%) 3 (11%) 3 (11%) 2 (7%) 18 (67%)
Manistee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Marquette 5 0 (0%) 0 (0%) 1 (20%) 4 (80%) 0 (0%) 0 (0%) 0 (0%)
Mason 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Mecosta 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Menominee 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Midland 8 1 (12%) 0 (0%) 0 (0%) 3 (38%) 0 (0%) 0 (0%) 4 (50%)
Missaukee 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Monroe 3 0 (0%) 0 (0%) 0 (0%) 1 (33%) 0 (0%) 1 (33%) 1 (33%)
Montcalm 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%)
Montmorency 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Muskegon 2 1 (50%) 0 (0%) 1 (50%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Newaygo 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oakland 356 63 (18%) 48 (13%) 13 (4%) 52 (15%) 33 (9%) 15 (4%) 132 (37%)
Oceana 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ogemaw 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Ontonagon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Osceola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Oscoda 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Otsego 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Ottawa 18 3 (17%) 2 (11%) 7 (39%) 1 (6%) 2 (11%) 0 (0%) 3 (17%)
Presque Isle 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Roscommon 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saginaw 7 0 (0%) 3 (43%) 1 (14%) 3 (43%) 0 (0%) 0 (0%) 0 (0%)
Saint Clair 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Saint Joseph 1 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%) 0 (0%) 0 (0%)
Sanilac 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Schoolcraft 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Shiawassee 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%)
Tuscola 0 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%)
Van Buren 1 0 (0%) 0 (0%) 0 (0%) 0 (0%) 0 (0%) 1 (100%) 0 (0%)
Washtenaw 51 19 (37%) 1 (2%) 3 (6%) 6 (12%) 1 (2%) 0 (0%) 21 (41%)
Wayne 166 44 (27%) 9 (5%) 3 (2%) 12 (7%) 4 (2%) 5 (3%) 89 (54%)
Wexford 2 0 (0%) 0 (0%) 1 (50%) 1 (50%) 0 (0%) 0 (0%) 0 (0%)
Total 896 199 (22%) 83 (9%) 40 (4%) 112 (12%) 59 (7%) 34 (4%) 369 (41%)

Note: Percentages are calculated within each County for the Taxation section. Data includes only active members in good standing residing in the State of Michigan.

All Active Members by State or Jurisdiction (Excluding Michigan)

State or Jurisdiction N Percent
Arizona 1 0.8%
California 9 7.1%
Colorado 5 3.9%
Connecticut 1 0.8%
District of Columbia 9 7.1%
Florida 18 14.2%
Georgia 3 2.4%
Illinois 20 15.7%
Indiana 8 6.3%
Kentucky 1 0.8%
Maryland 2 1.6%
Minnesota 5 3.9%
Missouri 2 1.6%
Nebraska 1 0.8%
Nevada 1 0.8%
New Jersey 2 1.6%
New York 5 3.9%
North Carolina 5 3.9%
Ohio 9 7.1%
Ontario Canada 1 0.8%
Pennsylvania 3 2.4%
South Carolina 1 0.8%
Tennessee 1 0.8%
Texas 5 3.9%
Vermont 1 0.8%
Virginia 4 3.1%
Washington 1 0.8%
Wisconsin 3 2.4%
Total 127 100%
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