James M. Clay

James M. Clay is Of Counsel at Morrison Sund PLLC in Eden Prairie, Minnesota. Clay focuses on estate planning, probate and trust administration, family business succession, and tax planning. He works with couples, individuals, families, fiduciaries, and business owners who need practical guidance on transferring wealth, protecting family objectives, and addressing tax concerns. His practice combines planning, administration, and dispute resolution for clients facing important financial and family decisions.

Clay earned his law degree and a master’s degree in taxation from William Mitchell College of Law, where he graduated with honors. He also received his undergraduate degree from St. Olaf College. His legal and tax education supports his ability to structure estate plans, evaluate tax issues, and guide clients through complex probate, trust, and business succession matters with clear analysis and practical judgment.

Clay has significant experience helping clients create estate plans that reflect their goals and, where possible, minimize tax liabilities. His work includes planning and implementing trusts for children and grandchildren, developing strategies to pass wealth to the next generation, and assisting with family business succession. He also guides families through probate and estate settlement, helps administer trusts, and works with fiduciaries to resolve estate, gift, and income tax disputes.

James M. Clay is recognized for bringing experienced, understandable guidance to complex estate planning and tax issues. He has been enrolled to practice before the Internal Revenue Service since 1985 and frequently lectures on estate planning, tax, and business succession topics. He is active in the Minnesota State Bar Association Probate and Trust Law Section and has worked on legislative issues affecting estate planning, probate, and trust law in Minnesota.

Law Office Affiliations

• Of Counsel, Morrison Sund PLLC
• Member, Minnesota State Bar Associations, Probate & Trust law Section

Licensed State

• Minnesota

Education

• William Mitchell College of Law
  Master of Laws (LLM) Cum Laude
• William Mitchell College of Law
  Juris Doctor (JD) Cum Laude
• St. Olaf College
  Bachelor of Arts

Awards & Badges