Telephone
612.632.3376 (Minneapolis)
320.202.5304 (St. Cloud)

Fax
612.632.4376 (Minneapolis)
320.257.5720 (St. Cloud)

Email
sheryl.morrison@gpmlaw.com

Support Staff
Patricia Strickler, 612.632.3329 (Minneapolis)
Jean Eisenschenk, 320.202.5338 (St. Cloud)

Minneapolis
500 IDS Center
80 South 8th St
Minneapolis, MN 55402

Main: 612.632.3000
Fax: 612.632.4444

More information
Maps & Directions

St. Cloud
Suite 500
1010 W. St. Germain
St. Cloud, MN 56301

Phone: 320.252.4414
Fax: 320.252.4482

More information
Maps & Directions

Sheryl G. Morrison

Principal - Minneapolis

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Morrison, Sheryl

For more than 25 years, Sheryl has focused her practice in the areas of estate and wealth planning, transfer tax strategies, business succession planning, estate and trust administration, creation and administration of charitable trusts and nonprofit organizations, and guardianships and conservatorships. She helps clients accomplish their objectives for management, protection, and preservation of their wealth through strategies which minimize taxes and promote effective ongoing family management of assets, including wills, revocable trusts, testamentary and inter vivos irrevocable trusts, generation-skipping trusts, charitable trusts, and other charitable gift entities, gifts and sales to grantor trusts, GRATs and QPRTs, family partnerships, and other business entities. Her experience enables her to advise clients about the many issues affecting the administration and operation of their trusts, estates, partnerships, and other business entities, including the unique business succession planning issues and strategies for business owners.

Sheryl’s practice also focuses on philanthropy planning through creating, qualification, and operation and administration of nonprofit and tax-exempt entities, as well as counseling higher education institutions and health care organizations about their charitable gift acquisition programs and administration practices.

Publications

  • “Estate Planning and the Succession of Your Closely Held Company,” GPM Estate Planning Matters!, Fall/Winter 2012
  • “Charitable Gifts of Personal Residences,” GPM Estate Planning Matters!, Fall/Winter 2011
  • “IRA Charitable Rollover Extended To 2011,” GPM Estate Planning Matters!, Summer 2011
  • “What Does the 2010 Tax Act Really Mean for Charitable Gift Planning?” The Source (a quarterly publication of the Minnesota Planned Giving Council), April 2011
  • The Family Business Owner's Top 5 Business Succession Plan Considerations,” Minnesota Business online "Expert's Forum," September 14, 2009
  • “Charitable Lead Annuity Trusts Present Good Planning Opportunities in Turbulent Economic Times,” The Source (a quarterly publication of the Minnesota Planned Giving Council), May 2009
  • “Sources of Trust Law,” author, Chapter 1; “Retirement Plans and Trusts,” author, Chapter 13; Minnesota Trust Administration, 2d ed. Minnesota State Bar Association, editor in chief, 2005; Updates, editor in chief, 2006-2010
  • “Investing In The Financial Aspects of Our Lives,” With Equal Right Minnesota Women Lawyers, Summer 2005
  • “Don't Let Your Business Succession Plan Turn into a Series of Unfortunate Events,” Women's Business Minnesota, June 2005
  • “Creditors Claims,” Minnesota State Bar Association, contributing author, Chapter 3, Minnesota Estate Administration, 2d ed., January 2002

Presentations

  • “The King Lear Syndrome: How to Avoid Disputes about Restricted Gifts,”  copresenter, GPM Charitable Gift Planning Breakfast Briefing, October 29, 2013
  • “What’s Up Doc? A Diagnosis of Recent Federal and State Legal and Tax Developments,” copresenter, 2013 Minnesota Planned Giving Conference, Minnesota Planned Giving Council, September 26, 2013
  • “A Gift for All Donors: Advising Philanthropic Clients About Charitable Giving Strategies,” copresenter, 2013 Probate & Trust Law Section Conference, Minnesota State Bar Association CLE, June 10 &11, 2013, RiverCentre, St. Paul
  • “The New Normal: Gift Planning in an Age of ‘Permanence,’” copresenter, GPM Charitable Gift Planning Breakfast Briefing, March 12, 2013
  • “Planned Gifts in an Uncertain Economy,” MPGC January Program, Breakfast Panel Discussion, featuring Craig Wruck, Minnesota Planned Giving Council, January 8, 2013
  • “Having Your Cake and . . .What Are Life Income Gifts and What Makes Them Attractive?,” copresenter, 2012 Minnesota Planned Giving Conference, Minnesota Planned Giving Council, November 8, 2012
  • “THE GLASS SLIPPER: When is a Planned Gift the Right Gift?,” copresenter, 2012 Minnesota Planned Giving Conference, Minnesota Planned Giving Council
  • “You Want to Give Us What?,” copresenter, GPM Charitable Gift Planning Breakfast Briefing, October 2, 2012
  • “What I Wish I Knew: “Must Know” Charitable Concepts for Attorneys and Other Advisors,” 38th Annual Probate & Trust Law Section Conference, Minnesota State bar Association, June 2012
  • “All in the Family: How to Evaluate and Accept Gifts of Closely Held Business Interests,” GPM Charitable Gift Planning Breakfast Briefing, February 21, 2012
  • “A Match Made in Heaven: Gifts That Will Make Your Donor Fall Hook, Line, and Sinker,” Association of Lutheran Development Executives Conference, February 7, 2012
  • “Moving Forward—What’s Working in Gift Planning and With Allied Professionals,” Association of Lutheran Development Executives Conference, February 6, 2012
  • “Something Old, Something New, Something Borrowed…A Legal and Legislative update During the Debt Crisis and Other Man-Made Disasters,” 35th Annual Minnesota Planned Giving Conference, November 1-2, 2011
  • “Modern Alchemy: Converting Planned Gifts to Current Dollars,” GPM Charitable Gift Planning Breakfast Briefing, October 11, 2011
  • “Beyond the Annual Campaign: Successful Development of More Donors and More Gifts,” Minneapolis Jewish Federation, September 27, 2011
  • “The Hurt Locker: Defusing the Retirement Account Bomb with a Charitable Gift” and “Who’s Your Daddy? Perspectives on Creation Conception and the Law,” 37th Annual Probate & Trust Law Section Conference, Minnesota State Bar Association, June 2011
  • “2011 Estate Tax Law Changes,” Allodium Investment Consultants, April 27, 2011
  • “Smoke, Mirrors, and Money: What Does the 2010 Tax Act Really Mean for Charitable Gift Planning?” Minnesota Planned Giving Council Education Session, May 10, 2011
  • “What Does the 2010 Tax Act Really Mean for Charitable Gift Planning?,” The Minneapolis Foundation, February 23, 2011
  • “Charitable Gifts and Estate Planning in Light of 2010 Tax Act,” Minnesota Orchestral Association, February 17, 2011
  • “Smoke, Mirrors, and Money: What Does the 2010 Tax Act Really Mean for Charitable Gift Planning,” GPM Charitable Gift Planning Breakfast Briefing, February 15, 2011
  • “Implications of Estate and Income Tax Changes to End of Year Estate Planning,” GPM Business Breakfast, December 9, 2010
  • “Retirement Plans in Charitable Planning” and “We’re Not in Kansas Anymore: The Changing Relationship Between Donors and Charities,” 34th Annual Minnesota Planned Giving Conference, November 2-3, 2010
  • “Flying On Instruments: Gift Planning in the Face of Estate Tax Uncertainty, a Weak Economy, and Just About Everything Else,” GPM Charitable Gift Planning Breakfast Briefing, July 21, 2010
  • “Making Lemonade: Recipes for Charitable Planning in the Aftermath of the Great Recession,” 36th Annual Probate & Trust Law Section Conference, June 8, 2010
  • “Estate and Wealth Transfer Planning in 2010—Bringing Some Order to Chaos During a Year of Uncertainty,” Financial Planning Association of Minnesota, May 18, 2010
  • “We're Not in Kansas Anymore: Handling Restricted Gifts, Charitable Trusts, and Estate Workouts in an Increasingly Litigious Environment,” GPM Charitable Gift Planning Breakfast Briefing, March 3, 2010
  • “Planned Charitable Gifts that Thrive in a Recession,” Association of Fundraising Professionals, November 10, 2009
  • “CLATs, CGAs and Charitable Remainders: Planned Gifts that Thrive in the Recession,” 33rd Annual Minnesota Planned Giving Conference, November 3-4, 2009
  • “Charitable Income Tax Deduction: Advanced Issues,” American Law Institute-American Bar Association “Estate Planning in Depth” Course of Study, University of Wisconsin Law School, June 2009
  • “The ABC’s of Charitable Planning: A Primer on Planned Giving Techniques,” 35th Annual Probate & Trust Law Section Conference, Minnesota State Bar Association, June 2009
  • “Cows, Corn, and Cellos: Underused Assets in Planned Giving,” GPM Higher Education Breakfast Briefing, April 14, 2009
  • “When Economic Times are Bad: Charitable Planning Opportunities in Low Interest Rate Markets,” GPM Presentation for Courage Center, January 2009
  • “Navigating Uneven Waters When Considering Gifts of Special Assets,”32nd Annual Minnesota Planned Giving Conference, November 2008
  • “Sophisticated Trust Planning (including GRATs and CLATs) in a Low Interest Rate Environment,” ING Trust, October 22, 2008
  • “Non-Grantor Charitable Lead Trusts,” St. Paul Foundation and Minnesota Foundation, September 23, 2008
  • “Grantor Retained Annuity Trusts (GRATs) in a Low Interest Rate Environment,” ING Trust, July 2008
  • “Charitable Planning with High Value Real Property and Other Timely Topics,” Minnesota Planned Giving Council Education Session, July 2008
  • “Deductive Reasoning Under Section 2053 Proposed Regulations: Taking the Guesswork out of Deductible Claims Against the Estate?” and “7th Annual Large Estate Practitioner’s Panel,” 34th Annual Probate & Trust Law Section Conference, Minnesota State Bar Association, June 2008
  • “When Economic Times are Bad, Estate Planning is Good: Planning in Low Interest Rate Markets,” GPM Estate Planning Seminar, May 2008
  • “Probate by the Numbers,” Minnesota State Bar Association, December 2007
  • “Tax Tips and Topics: Year-End Update for 2007 and 2008,” GPM Estate Planning Seminar, October 2007
  • “Legal Update: Charity Reforms and Other Developments,” Minnesota Association of Museums, October 2007
  • “The ABC’s of Charitable Giving: Making Sense of Alphabet Soup When Charitable Gifts are Involved” and “6th Annual Large Estate Practitioner’s Panel,” 33rd Annual Probate & Trust Law Section Conference, Minnesota State Bar Association, June 2007
  • “Probate by the Numbers,” Minnesota State Bar Association, December 2006
  • “Drafting and Coordinating Retirement Plan Beneficiary Designations with Trusts” and “When Sominex® Doesn’t Work, Take One of These: Estate Practitioner’s Panel,” 32nd Annual Probate & Trust Law Section Conference, Minnesota State Bar Association, June 2006
  • “Minnesota Trust Administration,” Minnesota State Bar Association, September 2005
  • “Minnesota Trusts and Trust Alternatives” and “So What Do I Do Now: A Practitioners Panel,” 31st Annual Probate & Trust Law Section Conference, Minnesota State Bar Association, June 2005
  • “Split Dollar: What’s Left in 2004 and Beyond” and “So What Do I Do Now: A Practitioners Panel,” 30th Annual Probate & Trust Law Section Conference, Minnesota State Bar Association, June 2004
  • “Income Taxation for Estate Planners,” Minnesota State Bar Association, January 2004
  • “Everything You Wanted to Know About Your Estate Planning Practice But Were Afraid to Ask—Hot Topics in Estate and Trusts Practice,” 29th Annual Probate & Trust Law Section Conference, Minnesota State Bar Association, June 2003
  • “Generation Skipping Transfer Tax: New Developments and Strategies or Yes, We're Skipping, but Are We Having Any Fun?” and “Everything You Wanted to Know About Your Estate Planning Practice But Were Afraid to Ask,” 28th Annual Probate & Trust Law Section Conference, Minnesota State Bar Association, June 2002
  • “Handling Creditors' Claims, Death and Taxes,” Minnesota State Bar Association, 2001-2002
  • “How to Draft Wills & Plan Small Estates—Bridge the Gap,” Minnesota State Bar Association, 1998
  • “Federal Tax Law Developments,” 23rd Annual Probate & Trust Law Section Conference, Minnesota State Bar Association, June 1997
  • “A Practical Guide to Estate Administration in Minnesota,” National Business Institute, 1997
  • “Probate for Attorneys and Legal Assistants,” Minnesota State Bar Association, 1995
  • “Planning Opportunities with Living Trusts in Minnesota,” National Business Institute, 1992

Education

  • University of Minnesota Law School, J.D., cum laude, 1988
    ABA Moot Court, director, 1987-1988
    Phi Kappa Phi, 1988
  • University of Minnesota, B.A. in English literature and philosophy,
    magna cum laude, 1985
    Martin B. Ruud Scholarship, 1985

Professional Activities

  • Minnesota Planned Giving Council, board member, 2010-2012
  • Minnesota Community Foundation/The Saint Paul Foundation Cornerstone Council, 2010-present
  • Minnesota State Bar Association, Probate & Trust Law section, Governing Council, 2010-present
  • Minnesota State Bar Association, Probate & Trust Law section, Legislation Committee, 2002-2010
  • Minnesota State Bar Association, Probate & Trust Law section, Conference Planning Committee, 2006-present
  • American Bar Association, 1988-present
  • Minnesota State Bar Association, 1988-present
  • Hennepin County Bar Association, 1988-present
  • Minnesota Women Lawyers, 1988-present

Community Involvement

  • Orono Middle School Parents Association, former board member, 2010-2013
  • Orono Girl Scout Leader, 2007-present
  • Orono Thunder Soccer, coach, 2003-2011
  • Orono Alliance for Education, treasurer, 2002-2006, secretary, 2006-2010
  • Orono Fastpitch Softball, coach, 2005-2008
  • Plymouth City Council, former member, 1994