Linda DelaCourt Summers


Linda, a member of the Estate Planning Council of Cleveland, is an experienced estate planning, estate administration, and taxation attorney. She works with clients to achieve all of their personal and financial goals for proper and complete estate planning from the establishment of a simple trust for minor children to the complex succession planning necessary for the business owner. Linda counsels clients through the probate and estate administration process by advising the fiduciary and the decedent’s family on all aspects of a decedent’s estate. This includes the preparation and filing of the necessary probate court forms, the payment of any proper debts and expenses, the location and valuation of assets, and the seamless transfer of assets to the beneficiaries. She also focuses on all aspects of taxation, including the preparation and filing of the required federal estate tax returns and individual, estate, and trust income tax returns.

Education & Admissions


  • University of North Carolina at Chapel Hill

    (B.S.B.A., 1990)

  • Case Western Reserve University School of Law

    (J.D., cum laude, 1996)


  • State of Ohio



  • Formulates various estate planning arrangements including asset protection and probate avoidance techniques for clients tailored to their specific needs.
  • Involved in counseling individuals and families with respect to structuring methods of achieving financial goals.
  • Assists both corporate and individual fiduciaries in connection with the administration of trusts and estates.
  • Prepares individual, trust, and estate income tax returns; federal estate tax returns; gift tax returns; and related government filings.
  • Works with representatives of charitable organizations to help them obtain and maintain tax-exempt status for their organizations.

Publications & Presentations


  • “Digital Assets, Digital Access, and Queen,” Bloomberg Tax, Daily Tax Report, 2 DTR 11 (January 4, 2019)
  • “The Non-Tax Benefits of Trusts,” Crain’s Cleveland Business (November 2014)
  • “Don’t Take Choice of Trustees Lightly,” Crain’s Cleveland Business (November 2012)
  • “Estate Plan Checkup,” Crain’s Cleveland Business (November 2011)


  • 2021 Estate Planning Update,” Ulmer & Berne LLP Webinar (May 2021)
  • “Planning in the Digital Age,” Ulmer Tax Seminar Series II (August 2018)
  • “Estate & Legacy Planning,” Strategic Wealth Partners (October 2015)
  • “Wills and Estate Planning Overview,” Catholic Diocese of Cleveland Foundation and Immaculate Conception Parish (May 2009)
  • “Wills and Estate Planning Overview,” Our Lady of the Lake Parish (February 2016)




  • American Bar Association
  • Ohio State Bar Association
  • Cleveland Metropolitan Bar Association (Planning, Probate and Trust Law Section)
  • Estate Planning Council of Cleveland


  • The Lawyers Guild of The Catholic Diocese of the Cleveland Foundation (Former Executive Board Member; Former Second Vice President)
  • Saint Bede the Venerable – Mentor, Ohio (Former Member, Finance Committee)


  • Named to The Best Lawyers in America©, Trusts and Estates (2020-2024)