Will E. Cummings

Mr. Cummings specializes in research and analysis of the economics, management, operations, taxation, and regulation of legal gambling industries, including casinos, race tracks, race track slot machine facilities, off-track betting, account wagering, state lotteries, charitable gaming, and Native American gaming.  He has analyzed these industries throughout the United States, Canada, and Caribbean.

He has conducted a wide variety of analyses involving the gaming industry, including the following:

  • Feasibility studies for proposed and renovated casinos and race track slot machine facilities

  • Development and review of detailed financial statements for existing and proposed gaming facilities

  • Assessments of competition

  • Estimating the degree of saturation and the potential for growth in gaming markets

  • Assessments of the operational and financial performance of gaming businesses

  • Cost analyses

  • Development of strategic plans

  • Recommendations regarding planning and budgeting processes

  • Valuations of firms engaged in gaming and sports businesses

  • Assessments of the contribution of commercial gambling industries to the economy

  • Economic analysis for regulatory agencies evaluating gaming entities’ financial stability, projected performance, and gaming licensing issues

  • Economic analysis of the privatization of gaming facilities

  • Design and analysis of surveys to assess consumer and industry attitudes, needs, and preferences

  • Expert testimony in litigation and regulatory proceedings

Mr. Cummings has testified before the United States Congress, state legislatures, local government bodies, and many regulatory agencies.  He has also appeared as a featured speaker before a variety of academic and industry organizations, including the International Conference on Gambling and Risk-Taking, the Association of Racing Commissioners International, Racetracks of Canada, and the World Greyhound Federation.

Mr. Cummings is also a Principal at Cummings Associates.  He holds Bachelor of Science (S.B.) and Master of Science (S.M.) degrees in Management from Massachusetts Institute of Technology.