Mr. Sutherland is a partner with the law firm of Wakefield, Sutherland & Lubera, PLC which specializes in estate, business and Medicaid planning. David was admitted to the Bar in 1992. David obtained his J.D. from the Detroit College of Law in 1991. He continued his legal education and obtained his LL.M. degree in taxation from the University of Florida in 1992. David specializes in estate planning, probate and tax planning. David also specializes in creative tax planning for closely held businesses. David is a former shareholder of the law firm of Cox, Hodgman & Giarmarco, P.C. now known as Giarmarco, Mullins and Horton, P.C.