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
Fellow of the American College of Trust and Estate Counsel (ACTEC)
Member, Fiduciary Litigation Committee, 2012-14
Member, Transfer Tax Study Committee, 2013-14
American Bar Association
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:
May 31, 2012 "The Uniform Prudent Investory 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
11/19/10: Virtual Representation, Probate Seminar Sponsored by University of Iowa College of Law
10/22/10: Federal Estate, Gift, and Generation-Skipping Transfer Tax Planning Challenges in 2010 and Beyond, Planning For The Best
10/20/10: Conservation Easements and Strategies for Private Philanthropy Involving Land Preservation, County Conservation Directors Annual Meeting, Coralville, Iowa
5/25/10: Approaching Your Client About Charitable Giving, Professional Advisors Seminar hosted by Community Foundation of NE Iowa, Professional Advisory Committee.
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
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.
Darrel Morf and Paul Morf to Speak at Mercy Foundation Estate Planning Seminar
On Wednesday, April 25, 2012, Darrel Morf and Paul Morf will present an estate planning seminar hosted by the Mercy Medical Center Foundation. Topics include potential estate tax changes, living trusts v. wills, charitable legacies v. family bequests, and maintaining family harmony. There is limited seating, so those wishing to attend should contact the Mercy Foundation office at (319) 398-6206.
Monday, March 05, 2012
Paul Morf serves on panel on the legal impact of dementia
On Thursday, March 1, 2012, Paul Morf served on a panel of a session of the University of Iowa College of Law Elder Law Colloquium on: The Aging Population, Alzheimer’s and Other Dementias: Law and Public Policy. It addressed the legal impact of dementia on the ability of individuals to manage their everyday financial affairs.
Wednesday, December 21, 2011
Paul Morf Named to ACTEC's Fiduciary Litigation Committee
Paul Morf has been named to the Fiduciary Litigation Committee of ACTEC for the 2012-13 College year. See more about ACTEC here.
Tuesday, November 15, 2011
Paul Morf Chairs and Travis Schroeder Speaks at University of Iowa Probate Seminar
On Friday, November 11, Paul Morf chaired the University of Iowa College of Law's Iowa Probate Law seminar. At the seminar, Travis Schroeder spoke on "Practical Strategies for Assisting Farmers and Business Owners with Their Estate Plans in 2011 and Beyond." Paul will chair the event again next year. It will be held on September 28, 2012, in conjunction with Iowa homecoming.
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
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 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.