Our Attorneys

Position: Member
E-Mail pmorf@simmonsperrine.com
115 3rd Street SE, Suite 1200
Cedar Rapids, IA 52401-1266

Phone 319-366-7641
Fax 319-366-1917
vCard

Practicing Primarily in Wills, Estate Planning, and Probate Law.

AV Rated by Martindale Hubbell

Listed in The Best Lawyers in America (Trusts and Estates discipline).

Fellow of the American College of Trust and Estate Counsel (ACTEC).

Firm Leadership Roles

• Chair, Estate Planning Practice Group
• Chair, Business Section

Relevant Experience:

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.

Legal Teaching Positions (Adjunct Professorships)

University of Iowa College of Law

• Courses: Trusts and Estates (2006), Estate Planning (2003, 2004, 2005)

Mount Mercy College

• Courses: Business Law (2003)

Bar Associations and Professional Organizations

American Bar Association

• Health Law Section AHLA (American Health Lawyers Association)
  

The International Association of Attorneys for Family-Held Enterprises (AFHE)

• Member since 2007.
• AFHE is an independent, non-profit association of attorneys practicing in the areas of corporate, litigation, taxation, and trusts and estates who provide multi-disciplinary legal counsel and advice to privately-held enterprises, their owner-managers, and family members. www.afhe.com

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.
  

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.
  

Guardianship and Conservatorship Committee (2008-2009)

• This committee was recently formed to consider uniform acts and acts adopted in other states which Iowa should perhaps consider adopting in whole or in part to update Iowa's Guardaianship/Conservatorship statute.
  

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

Environmental & Natural Section, Iowa Bar Association

Linn County Bar Association

Johnson County Bar Association

Speeches and Publications:

• 10/29/09: Post-Marital Agreements, Family Law Section of the Iowa State Bar Association CLE in Des Moines.

• 10/10/09: New Developments in End-Of-Life Decision-Making: What Estate Planners Need to Know about IPOST, the Iowa Health Care Reform Act, and Implications for Elderly Clients in Hospitals, Nursing Homes, and Other Care Facilities, University of Iowa College of Law.

• 10/10/09: Impact of the Principal and Income Ace on Estate Administration, University of Iowa College of Law.

• 10/9/09: Recent Iowa Legislation of Interest to Non-Profit Organizations and Philanthropists and Their Donors, University of Iowa Foundation (“Planning for the Best")

• 11/14/08: Advanced Estate Planning Strategies for the 21st Century (Grantor Retained Annuity Trusts, Installment Sales to Grantor Trusts or “Defective Trusts,” Charitable Lead Annuity Trusts (CLATs), Qualified Personal Residence Trusts (QPRTs), Annual Section 2503 Exclusion Gifts and Crummey Trusts, Unified Credit Gifts, Valuation Discounts and Planning With Minority Interests in Property and Closely-Held Entities). University of Iowa Foundation (“Planning for the Best")

• 10/30/08: Estate Planning for the Divorced, Divorcing, and Unhappily-Married Client, ISBA Family Law Seminar

• 10/02/08: Estate Planning in Contemplation of or in the Wake of Divorce, Family Law Section, Linn County Bar Association

• 09/17/08: Wealth, the Estate Tax, and Estate Planning in Iowa. What Does the Future Hold? Black Hawk County Estate Planning Council

• 5/16/08: Business Succession Planning, Hills Bank CLE

• 5/02/08: The Importance of Checks and Balances in Structuring Fiduciary Authority, 54th Annual Spring Tax Institute, University of Iowa College of Law

• 3/29/08: County Conservation Boards and Community Foundations - Partnering for a Better Iowa, Iowa Association of County Conservation Boards and the Iowa Trust for Land Conservation

• 3/24/08: Conservation Easements and Public Policy Issues Related to Land Conservation in Iowa Cultural Property/Heritage, University of Iowa College of Law

• 3/17/08: Premarital Agreements & 2nd Marriages, Cedar Rapids Estate Planning Council

• 1/15/08: Business Success Planning, Cedar Rapids Chamber of Commerce

Archive of Speeches and Publications >>

Monday, August 16, 2010

12 Firm Attorneys in 2011 Edition of Best Lawyers

Simmons Perrine Moyer Bergman PLC is proud to announce that 12 of its attorneys have been named to the 2011 edition of Best Lawyers. The attorneys are:

Scott Bogguss - Employee Benefits Law; Tax Law; and Trusts and Estates

Philip Brooks - Insurance Law

Larry Gutz - Bankruptcy and Creditor-Debtor Rights Law

Stephen Holtman - Commercial Litigation

David Kubicek - Real Estate Law

Eric Lam - Bankruptcy and Creditor-Debtor Rights Law

Darrel Morf - Trusts and Estates

Paul Morf - Trusts and Estates

Iris Muchmore - Labor and Employment Law

Mark Ogden - Trusts and Estates

Lorie Reins-Schweer - Trusts and Estates

James Shipman - Medical Malpractice Law

Monday, November 02, 2009

Paul Morf Accepted as Fellow of ACTEC

Paul Morf has been nominated and accepted as a fellow of the American College of Trust and Estate Counsel (ACTEC). ACTEC members are elected to the College by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors. Darrel Morf and Scott Bogguss are also fellows of ACTEC. See more about ACTEC here.

Saturday, October 10, 2009

Paul Morf and Kyle Wilcox Speak at Probate and Trust Seminar

On October 2, 2009, Paul Morf and Kyle Wilcox spoke at a Probate and Trust continuing legal education seminar sponsored by the University of Iowa College of Law. The titles of their presentations were:

1) New Developments in End-Of-Life Decision-Making: What Estate Planners Need to Know about IPOST, the Iowa Health Care Reform Act, and Implications for Elderly Clients in Hospitals, Nursing Homes, and Other Care Facilities; and
2) Impact of the Principal and Income Act on Estate Administration.

Paul also spoke at a "Planning for the Best" continuing legal education seminar on October 9. The title of his presentation at that seminar was: Recent Iowa Legislation of Interest to Non-Profit Organizations and Philanthropists and Their Donors.

Paul is also speaking on Post-Marital Agreements, on October 29, 2009, at a Family Law Section of the Iowa State Bar Association CLE in Des Moines.

Wednesday, August 26, 2009

Firm Attorneys to be Listed in The Best Lawyers in America 2010

The following Simmons Perrine Moyer Bergman attorneys have received notifications that they will be listed in The Best Lawyers in America 2010 publication. Their names are followed by the practice area in which they are listed and the year in which they were first listed.

Paul P. Morf (2007)
- Trusts and Estates

View the other Simmons Perrine Moyer Bergman attorneys listed >>

Tuesday, June 09, 2009

Paul Morf "Off to England" to Represent Cedar Rapids Rotary Club

Paul Morf will be sworn in as the new President of the Cedar Rapids Rotary Club on June 15, 2009. His first act as President will be to represent the club at the Rotary International Convention in Birmingham, England, beginning on June 20. The Cedar Rapids Rotary Club is the largest club in District 5970, with roughly 300 active members.

May 18, 2009

Paul Morf Completes Term as President of Cedar Rapids Estate Planning Council

On May 18, 2009, Paul Morf completed his term as the President of the Cedar Rapids Estate Planning Council by coordinating the first-ever joint continuing education event co-hosted by the Cedar Rapids Estate Planning Council and its sister groups in Waterloo and Dubuque. The four-hour event included both charitable planning and general estate planning tracks, and included topics such as drafting trusts for flexibility, creditor-protection and off-shore asset protection trusts, Roth IRA planning opportunities, the Uniform Prudent Management of Institutional Funds Act (UPMIFA), and strategies for charitable planned giving and philanthropy. The keynote address was given by Theresa Pattera, tax counsel to Senator Charles Grassley on the United States Senate Committee of Finance, and focused on current legislative developments regarding federal estate, gift, and generation-skipping transfer taxation. Paul would like to give special thanks to President-Elect Teresa Mills, Treasurer George Brunscheen , Secretary Kathy Donnelly, and immediate past-president Sue Hawn for their significant contributions to this event, as well as all of the other individuals who helped make this event possible.

The Cedar Rapids Estate Planning Council represents over 100 attorneys, accountants, insurance professionals (CLUs), certified financial planners (CFPs), Charitable Planned Giving Officers, and Bank and Credit Union Trust Officers who work significantly in the field of trusts, estates, and estate planning. The group's membership includes professionals in both Linn County and Johnson County. If you work with a professional who should be considered for membership, please let Paul Morf know.

May 13, 2009

Paul Morf Panelist on Business Succession Planning Workshop Sponsored by Iowa Small Business Development Centers in Iowa City

On Wednesday, May 13, 2009, Paul Morf was a panelist in a Business Succession workshop sponsored by the Iowa Small Business Development Centers. The event, held at the Pappajohn Business Building at the University of Iowa in Iowa City, stressed the importance of planning for business succession, whether the goal is to sell to an outside buyer or group of key employees, sell to family members, or transition the businesses by gifts and inheritances to the next generation of the family. Also discussed were issues such as the importance of non-compete agreements for key employees, balancing the interests of family members involved in the business and those not involved in the business, and options for incenting non-family members to invest their careers in a family-owned enterprise.

April 16, 2009

On April 16, 2009, father and son estate planning duo Paul Morf and Darrel Morf were the featured speakers at an event sponsored by the Mercy Medical Center Foundation of Cedar Rapids, Iowa, for its physician affiliates and donors. The presentation, entitled "Preventative Care Estate Planning: Not Covered by Medicare, But Then Neither are Estate Taxes), was presented at the Collins Road Marriott after heavy hors devoirs'. Paul and Darrel discussed such topics as planning for disability and substitute decision-making, asset protection planning, planning for blended families and second marriages, planning for special needs children and grandchildren, trusts for minor children and grandchildren, income-tax deferral opportunities for retirement and college savings (such as 401ks, IRAs, Roth IRAs, and 529 Plans), and of course opportunities for tax-beneficial structuring of charitable gifts and charitable legacies. Paul and Darrel also spent time discussing federal estate tax planning for high net worth individuals and families, including GRATs, sales to grantor trusts, charitable lead annuity trusts, and family limited partnerships and LLCs.

Wednesday, January 28, 2009

Webb Wassmer and Paul Morf Successfully Represent Residents in Attempted Annexation

Webb Wassmer and Paul Morf successfully represented a number of residents in an action to prevent the City of Coralville from annexing 390 acres of unincorporated Johnson County land. The Iowa District Court agreed with the residents that the City failed to provide them required notice of the annexation application under Iowa law. The Iowa City Press-Citizen quoted Webb in its January 28, 2009 article on the court's ruling.

Wednesday, January 07, 2009

Paul Morf Awarded AV Rating

Paul P. Morf has been awarded an AV® Peer Review Rating by LexisNexis Martindale-Hubbell. The AV Peer Review Rating identifies a lawyer with very high to preeminent legal ability, and is a reflection of expertise, experience, integrity, and overall professional excellence. Attorneys are not eligible for an AV rating until they have been in practice for ten years.