Non-Charitable Planning: Wills and Revocable Trusts, Credit-Shelter Trusts, Contingent Estate Tax Planning, Qualified Terminal Interest Property (QTIP) Martial Trusts, Generation-Skipping Transfer Tax Exempt Trusts, Dynasty Trusts, Incentive Trusts, Perpetual South Dakota Trusts, Supplemental Needs Trusts, 2503(c) Trusts, Grantor Trusts, Grantor Retained Annuity Trusts, Qualified Personal Residence Trusts, Installment Sales to Grantor Trusts, Powers of Attorney, Healthcare Powers of Attorney, Limited Liability Companies and Family Limited Partnerships, Irrevocable Life Insurance Trusts, Private Split-Dollar Arrangements, Option Contracts, Installment Sales, Corporate Recapitalizations to Separate Ownership from Control, Business Succession Planning.
Charitable Planning: Restricted Gifts, Charitable Lead Annuity Trusts, Charitable Remainder Trusts, Private Foundations, Private Operating Foundations, Supporting Organizations, Public Charities, Donor-Advised Funds, Charitable Gift Annuities, General Counsel for Non-Profit Entities.
Trust and Estate Litigation: Will Contests (both defending and challenging wills/codicils/revocable trusts), Trust Amendments, Change of Situs, Change of Trustee, Family Settlement Agreements; Litigation to construe a will or trust, litigation regarding buy-sell agreements and oppression of minority shareholders, tax litigation.
Fellow of the American College of Trust and Estate Counsel (ACTEC)
Member, Fiduciary Litigation Committee, 2012-14
Member, Transfer Tax Study Committee, 2013-14
Iowa Academy of Trust and Estate Counsel
Vice President (2012-Present)
American Health Lawyers Association
Cedar Rapids Area Estate Planning Council (CRAEPC)
President, 2008-2009; various other officer/director positions
CRAEPC is a professional organization comprised of 100-120 estate planning professionals, including attorneys, accountants, trust officers, CLUs and CFPs, and charitable planned giving officers.
Probate & Trust Law Section, Iowa Bar Association
Non-Probate Transfer Committee (Chair 2007-2008)
This committee looks at ways to curb unintended and negative consequences associated with the misuse of POD/TOD beneficiary designations, joint tenancy arrangements, and other non-probate transfers. The committee is studying a “blockbuster” will statute that would allow a testator to integrate such non-probate assets into a comprehensive estate plan.
Member of the Section's Governing Council (2006-2012)
Probate and Trust Code Reconciliation Committee (Chair 2003-2004)
After Iowa adopted a new Trust Code effective in 2001, there was a lot of work to be done to “clean up” the existing probate code and other provisions of Iowa law to clarify the interaction between the Probate Code and the Trust Code, and to repeal law that become obsolete in light of the Trust Code, or which was potentially inconsistent with it. This was successfully completed in 2004, and culminated in a recodification of the Trust Code as Chapter 633A and various other portions of the Trust Code as separate Chapters 633B through 633E.
Trust Code Committee (ongoing)
The Trust Code, which became law in 2001, continues to evolve and be perfected through wisdom gained of experience. This committee proposes changes to the trust code and reviews the proposals of others. It is led by Professor Marty Begleiter of the Drake Law School, who is the principal drafter of the Iowa Trust Code.
Section Representative to the Disposition of Final Remains Committee (2006-2007)
A committee of persons interested in elder law and surrogate decision making regarding the disposition of final remains was created to consider new legislation that would enhance the ability of an individual to control what happens to his or her body after death. This committee included attorneys and non-attorneys, such as funeral directors and state agency representatives. The committee and the bar association worked together to enact new legislation allowing an individual to name an agent of his or her choice to control disposition of final remains.
Business Law Section, Iowa Bar Association
Non-Profit Corporations Committee
This Committee proposes new law relevant to non-profit governance in Iowa. Two statutes that we recommended that have been passed in recent years are the new Iowa Non-Profit Corporations Act, which governs all non-profit corporations in Iowa, and the Uniform Prudent Management of Institutional Funds Act, which governs the management, investment, and distribution of funds from charitable endowments. The Section is currently looking at an Act that would clarify the status of unincorporated non-profits in Iowa.
Taxation Section, Iowa Bar Association
Agricultural Law Section, Iowa Bar Association
Linn County Bar Association
Johnson County Bar Association
Speeches and Publications:
September 28, 2012 - Chair, University of Iowa Law School Fall Probate CLE
May 3, 2013 – Estate Planning for Married Couples in Iowa hosted Iowa State Bar Association, Tax Section
April 25, 2013 – Tax-Sensitive Estate Planning in 2013, With an Emphasis on Charitable Giving Strategies sponsored by Mercy Hospital
May 9, 2013 – Charitable Giving Strategies in 2013: Helping Donors Get the Maximum Match From the Government When They Give sponsored by Northeast Iowa Community Foundation
April 4, 2013 – Tax-Sensitive Estate Planning in 2013, With an Emphasis on Charitable Giving Strategies sponsored by Quad Cities Estate Planning Council
April 4, 2013 – Premarital Agreements, Postmarital Agreements, and the Elective Share sponsored by Iowa Associate for Justice.
November 14 & 15 - Charitable Giving Strategies and Tax Incentives Every School and School Foundation Should Know: Helping Your Donors Get a Match From the Government When They Give hosted by Iowa School Board Association.
March 28, 2013 – Charitable Giving Strategies and Tax Incentives Every School and School Foundation Should Know: Helping Your Donors Get a Match From the Government When They Give
February 25, 2013 – Conservation Easements and Land Preservation in the Midwest hosted by University of Iowa Law School
October 12, 2013, The Ever-Changing American Family: Implications for Planning Posed by Evolving Definitions of Marriage, Parentage and Family hosted by Iowa State Bar Association
May 31, 2012 "The Uniform Prudent Investor Act and the Duty to Diversify: The Devil is in the Details" (Webinar for US Bank Community Trust Officers in 60+ locations across 18+ states)
April 25, 2012: "Estate Planning in Uncertain Times: Back to the Future," with Darrel Morf, hosted by the Mercy Medical Center Foundation.
3/21/12: Panel Member: "Advising, Accounting and Ethical considerations for your Nonprofit," sponsored by AFP Eastern Iowa, a chapter of the Association of Fundraising Professionals.
2011 & 2012: Tax and Non-Tax Estate Planning Considerations for Farmers in 2011 and Beyond: As You Sow, So Shall You Reap. Sponsored by Hertz Farm Management:
11/7/11: Hertz Speech, Dallas, TX
11/8/11: Hertz Speech, Houston, TX
2/08/12: Hertz Speech, Orlando
2/09/12: Hertz Speech, Sarasota
2/10/12: Hertz Speech, Fort Myers
2/20/12: Hertz Speech, Palm Springs, CA
2/21/12: Hertz Speech, Phoenix, AZ
2/23/12: Hertz Speech, Tucson, AZ
2/24/12: Hertz Speech, Mesa, AZ
11/18/11: Planning For the Best
11/11/11: Chair,Iowa State Bar Association Fall Probate Seminar
11/1/11: Panel on Teamwork, Eastern Iowa Planned Giving Center
10/14/11: United States Supreme Court – Petitioning For Writ Of Certiorari, Iowa City Corporate Counsel
9/13/11: Planning in the Wake of the 2010 Tax Legislation: Navigating the Planning Storm with only Two Years of Visibility, Tri-State Estate Planning Council Dubuque, Iowa
6/22/11: Estate Planning after the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 – Panel Discussion, Iowa State Bar Association Convention Spring 2011
6/9/11: Inherited Wealth: How do I Empower my Children Rather than Corrupt their Initiative: Drafting and Administrating Trusts without Trust-Babies, Webinar Series: Practical Strategies for Drafting and Estate Planning in 2011 for US Bank Community Trust Officers in 60+ locations across 18+ states
5/19/11: Planning in the Wake of the 2010 Tax Legislation: Navigating the Planning Storm with only Two Years of Visibility, Society of Financial Planning Professionals, Elmcrest Country Club, Cedar Rapids, Iowa
5/11/11: Update on 2010 Estate Tax Legislation, Seminar for Estate Planning Professionals Sponsored by the Burlington YMCA
5/6/11: Advanced Care Planning – More than Healthcare Powers of Attorney and Living Wills, ACTEC Blue Ribbon Panel at Spring Tax Institute 2011
5/5/11: Planning for the Modern Family; Challenges Posed by Changing Social Norms and Evolving Reproductive Technologies, US Bank
5/3/11: Business Succession Planning, Iowa Small Business Development Centers – Emmetsburg
4/27/11: Business Succession Planning, Iowa Small Business Development Centers – Cedar Rapids
3/31/11: Valuation Issues in Planning: Wielding the Two-Edged Sword of Valuation-Based Planning Without Cutting Yourself, Webinar Series: Practical Strategies for Drafting and Estate Planning in 2011 for US Bank Community Trust Officers in 60+ locations across 18+ states
3/21/11: Panel on Aging and Incapacitation Issues, Cedar Rapids Area Estate Planning Council
2/21/11: Conservation Easements and Legal Strategies for Private Philanthropy Involving Land Preservation, Cultural Property Class – University of Iowa School of Law
2/17/11: Practical Strategies for Drafting and Estate Planning in 2011, Webinar Series: Practical Strategies for Drafting and Estate Planning in 2011 for US Bank Community Trust Officers in 60+ locations across 18+ states
2/15/11: Estate Planning in Light of the New Tax Law, Black Hawk County Estate Planning Council
Holtman and Stone make Iowa’s Top 10 Attorney List
22 SPMB attorneys included in 2013 Great Plains Super Lawyers®
Attorneys Stephen Holtman and Roger Stone were recently named Iowa Top 10 Attorneys by Super Lawyers® 2013. Additionally, 22 SPMB attorneys were included in 2013 Great Plains Super Lawyers® lists.
Each year, the research team at Super Lawyers undertakes a selection process that includes a statewide survey of lawyers, independent evaluation of candidates by the attorney-led research staff, a peer review of candidates by practice area and a good-standing and disciplinary check.
Attorneys, Christine Conover, Matt Hektoen, Jacob Koller and Carrie Thompson were selected as 2013 Great Plains Rising Stars®. Rising Stars candidates must be either 40 years old or younger or in practice for 10 years or less. No more than five percent of the lawyers in Iowa are named to Super Lawyers, and no more than 2.5 percent are named to the Rising Stars list.
Friday, August 16, 2013
ROBERTS AND STONE NAMED BEST LAWYERS® 2014
Two new attorneys selected and 19 make a reappearance on Best Lawyers in America®.
Simmons Perrine Moyer Bergman PLC (SPMB) attorneys Mark Roberts and Roger Stone were recently named to the Best Lawyers® 2014 Cedar Rapids "Lawyer of the Year.” (Copyright 2013 by Woodward/White, Inc., of Aiken, SC). Mr. Roberts is being recognized for his work in Cedar Rapids Litigation - Construction and Mr. Stone for Cedar Rapids Construction Law.
In addition to the local recognition, Christine Conover and Mark Roberts were newly selected by their peers for inclusion in The Best Lawyers in America® 2014 (Copyright 2012 by Woodward/White, Inc., of Aiken, SC). Ms. Conover was selected in the field of Medical Malpractice Law – Defendants and Mr. Roberts in the fields of Construction Law and Litigation – Construction.
19 additional SPMB attorneys had previously been selected to The Best Lawyers in America® and will reappear in the 2014 edition:
Martindale-Hubbell® Client Distinction Award Goes to Attorney Paul Morf
We are pleased to announce that attorney, Paul P. Morf has been awarded the Martindale-Hubbell® Client Distinction Award. Selection for this rating is based on Client Review Ratings in the categories of communication ability, responsiveness, quality of service, and value for money. The results of reviews from Mr. Morf’s clients were compiled and he earned a Client Review Rating Score of 4.9 on a scale of 1-5. Mr. Morf has also earned an AV®Preeminent rating, the highest an attorney can achieve. View Mr. Morf’s Martindale-Hubbell® profile.
Martindale-Hubbell® is regarded as the most prestigious attorney evaluation service, offering consumers and attorneys with comprehensive information on an attorney’s track record and history of legal service.