Simmons Perrine Moyer Bergman PLC
Paul P. Morf

Paul P. Morf

Position: Member
115 3rd Street SE, Suite 1200
Cedar Rapids, IA 52401-1266
(319) 896-4012 direct
(319) 366-1917 fax
E-Mail: pmorf@spmblaw.com
 
 

Firm Leadership Roles:

Non-Charitable Planning: Wills and Revocable Trusts, Credit-Shelter Trusts, Contingent Estate Tax Planning, Qualified Terminal Interest Property (QTIP) Marital 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 and 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 and 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 and tax litigation.

Legal Teaching Positions: 

(Adjunct Professorships)

  • University of Iowa College of Law | Courses: Trusts and Estates (2006), Estate Planning (2003, 2004, 2005), Advanced Trusts and Estates Practice (2013), Chair, Annual Probate and Trust Seminar (2009, 2011-2014)
  • Mount Mercy College | Courses: Business Law (2003)

Place of birth: Cedar Rapids, Iowa

Recent articles:

Honors & Awards

  • Ranked in Chambers High Net Worth, 2017 & 2018
    • Private Wealth Law, Band 1
  • Named to the Best Lawyers® 2015 & 2018 "Lawyer of the Year" in Cedar Rapids
    • Trusts and Estates
  • Included in The Best Lawyers in America® list, 2007 - 2019
    • Business Organizations (including LLCs and Partnerships), Closely Held Companies and Family Businesses Law, Litigation - Trusts and Estates, Non-Profit/Charities Law, and Trusts and Estates
  • AV Rating by Martindale-Hubbell®
  • Included in Great Plains Super Lawyers list, 2012 - 2018
  • Corridor Business Journal's Forty Under 40, 2006

Memberships

  • American College of Trust and Estate Counsel (ACTEC)
    • Fellow
    • Member, Fiduciary Litigation Committee, 2012 - 2014
    • Member, Transfer Tax Study Committee, 2013 - 2014
  • Iowa Academy of Trust and Estate Counsel (IATEC)
    • Charter Member, Founding Vice President
    • Vice President, 2012 - Present
  • 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 & Estate Planning Section, Iowa State 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 State 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 State Bar Association
  • Agricultural Law Section, Iowa State Bar Association
  • Health Law Section, Iowa State Bar Association
  • Linn County Bar Association

Community Involvement

  • The Rotary Club of Cedar Rapids
    • Former Foundation Chair
    • Former Assistant District Governor
    • President, 2009 - 2010
  • Mercy Medical Center Foundation, Cedar Rapids, Iowa
    • Member, Planned Giving Advisory Committee
  • United Way of East Central Iowa
    • 2018-2019 Annual Campaign Co-Chair
    • Board of Directors, 2015 - Present
    • Planned Giving Committee Chair, 2014 - 2017
    • Various Campaign Position in past years, including: Mid-Market Campaign Chair; Attorney Campaign Chair
  • Mount Vernon Community School District, Mount Vernon, Iowa
    • Board of Education, 2006 - 2013
  • Cedar Rapids Symphony Orchestra Foundation
    • Secretary/Treasurer, 2008 - 2013
    • Board Member, 2007 - 2013
  • Indian Creek Nature Center Charitable Trust, Cedar Rapids, Iowa
    • Former Trustee
  • Indian Creek Nature Center, Cedar Rapids, Iowa
    • Former Board Member and Past-President
  • Cedar Rapids Area Chamber of Commerce Foundation
    • Former Member, Board of Directors
  • Cedar Rapids Museum of Art
    • Former Member, Board of Directors
  • Cedar Rapids Symphony Orchestra
    • Former Member, Board of Directors
  • Miracles in Motion
    • Former Member, Board of Directors
  • Iowa Trust for Land Conservation
    • Former Member, Board of Directors
  • Iowa Small Business Development Centers
    • Former Member, Business Succession Advisory Board
  • Brucemore Board of Directors, 2010 - 2013

Presentations

Complete list of presentations, here.

2018 Presentations

  • Qualified Personal Residence Trusts and Grantor Retained Annuity Trusts to the Heart of America Fellows Institute of the American College of Trust and Estate Counsel
  • Charitable Giving Tax Laws for the Eastern Iowa Planned Giving Council 
  • Hot Topics in Tax-Sensitive Estate Planning to the Cedar Rapids Area Estate Planning Council
  • Co-Chair and Panelist at the U of I Fall Probate CLE
  • Moderator for the ethics panel at the Wells Fargo Private Bank Trusts, Estates, and Wealth Management Seminar
  • The New Tax Law and How It Relates to Estate Planning in Iowa at the 2018 Professional Advisor Conference
  • How the New Tax Laws Will Influence Estate Planning at the Iowa State Bar Association Tax Law Update Seminar

2017 Presentations

  • Succession Planning for Farmers and Farm Owners at the American Society of Farm Managers and Rural Appraisers Annual Meeting, Savannah, Georgia
  • Top 10 Charitable Planning Ideas at the Planning for Success events in Coralville, Iowa and Cedar Rapids, Iowa
  • Panel Member for the Cedar Rapids Area Estate Planning Counsel
  • Estate Planning for High Net Worth Families at the Ninth Annual Professional Advisor Continuing Education Conference hosted by the Iowa State University Foundation Office of Gift Planning in Ames, Iowa
  • Estate Planning and Business Succession Planning for Farm Owners at The Chicago Farmers Annual Meeting
  • Basic Concepts for Farm Managers About Estate Planning in Iowa at the Iowa chapter of the American Society of Farm Managers and Rural Appraisers

2016 Presentations

  • Conservation Legacy Opportunities Seminar: Permanent Land Protection & Estate Gifts with the Iowa Natural Heritage Foundation
  • New Proposed Regulations Under Section 2704 and Implications for Valuation Discounts in Estate Planning at Planning for the Best Seminar in Iowa City, co-sponsored by University of Iowa Foundation and Johnson County Community Foundation with additional co-sponsors RSM and SPMB
  • Iowa-Specific Laws Relevant to Charitable Planning at Mid Iowa Planned Giving Council Annual Fall Conference, Ankeny, Iowa
  • Tax and Non-Tax Issues Related to Estate Planning for Farm-Owners, sposored by Hertz Farm Managment, Seminars in Palm Desert CA, Phoenix AZ, Scottsdale AZ, Tucson AZ, Orlando FL, Sarasota FL, and Fort Myers FL
  • Estate Planning for Farm Families and Implications of Proposed 2704 Regulations at the Annual Trust, Estate, and Probate Seminar in Iowa City, sponsored by the University of Iowa
  • The New Proposed Regulations Under Internal Revenue Code Section 2704 statewide webinar, sponsored by the Iowa Academy of Trust and Estate Counsel

2015 Presentations

  • Iowa-Specific Laws Relevant to Charitable Planning at Mid Iowa Planned Giving Council, Iowa State University
  • Can a Trust be Changed or Fixed After the Fact? Amendment Powers, Decanting, and other Strategies at Planning for the Best Seminar
  • Fixing Broken Trusts and Drafting Flexibility into New Trusts: What Can We Do without Decanting Statute? at the MidWestOne CLE
  • Fixing Broken Trusts at the Cedar Rapids Area Estate Planning Council
  • Leaving the Farm or the Business to the Next Generation: Tips for Minimizing Income Taxes, Estate Taxes and Family Fights at the Professional Advisor Conference, Iowa State University
  • Decanting – What Can Be Done Absent an Enabling Statute? at Iowa State Bar Association Annual Meeting
  • Hertz Farm Management Presentations: July, Iowa and Illinois; October, Texas

2014 Presentations

  • Ethical Issues in Charitable Gifting and Estate Planning at the Iowa Trust Association 2014 Annual Convention
  • Avoiding Ethical and Liability Pitfalls: Recent Developments Impacting Estate Planning Advisors and Their Clients at the 2014 Professional Advisor Conference
  • Ingram Case - Duties Attorney, Unauthorized Practice of Law at the Cedar Rapids Estate Planning Council
  • Decanting: It Shouldn’t be Limited to Vintners at Iowa State Bar Association Annual Meeting
  • Elder Abuse / Power of Attorney Act / Ingram Decision / Unauthorized Practice of Law at the Iowa Trust Association Fall Meeting
  • Ethics in Estate Planning: What is the Difference Between an Estate Planning Lawyer and a Non-Lawyer Estate Planner, and Why Does it Matter? hosted by IPTV
  • The Ever-Changing American Family: Implications for Planning Posed by Evolving Definitions of Marriage, Parentage, and Family hosted by IPTV
  • Blended and Non-Traditional Family Planning in Des Moines, IA, Sponsored by the Financial Planning Association of Iowa
  • Hertz Farm Management Presentation: 2/13/14: Orlando, FL
  • Successfully Planning an Estate or Trust at Hawkeye's Money Smart Ag Conference

2013 Presentations

  • Estate Planning for Married Couples in Iowa hosted Iowa State Bar Association, Tax Section
  • Tax-Sensitive Estate Planning in 2013, With an Emphasis on Charitable Giving Strategies sponsored by Mercy Hospital
  • Charitable Giving Strategies in 2013: Helping Donors Get the Maximum Match From the Government When They Give sponsored by Northeast Iowa Community Foundation
  • Tax-Sensitive Estate Planning in 2013, With an Emphasis on Charitable Giving Strategies sponsored by Quad Cities Estate Planning Council
  • Premarital Agreements, Post-marital Agreements, and the Elective Share sponsored by Iowa Associate for Justice
  • Charitable Giving Strategies and Tax Incentives Every School and School FoundationShould Know: Helping Your Donors Get a Match From the Government When They Give hosted by Iowa School Board Association Conservation Easements and Land Preservation in the Midwest hosted by University of Iowa Law School
  • The Ever-Changing American Family: Implications for Planning Posed by Evolving Definitions of Marriage, Parentage and Family hosted by Iowa State Bar Association
  • The Aging Population and Effective Representation of Older Clients sponsored byHealth Law & Policy Resource Center, University of Iowa College of Law
  • Estate and Business Succession Concepts for Farmers and Farm Owners hosted by the Iowa Farm Business Association
  • Current Estate Planning Issues sponsored by the Iowa Trust Association