Michael L. Miller - Ward and Smith, P.A.

Michael L. Miller

Listed in Best Lawyers since 1991

Mr. Miller practices in an array of tax-related areas, guiding clients in both planning and dispute resolution.  His practice areas include trusts and estates, taxation of business enterprises, and employee benefits/ERISA.  Mr. Miller's estate planning practice focuses upon comprehensive planning for business owners, executives, and professionals; tax-planning strategies; and other complex planning issues.  He also is regularly involved in the preparation of trusts, wills, and other estate planning documents.  Mr. Miller advises business enterprises in connection with corporate and partnership tax issues, and assists in choice-of-entity decisions, business restructuring, and succession planning.  Mr. Miller's practice also involves retirement plans, health and welfare plans, and executive compensation.  He has substantial experience in addressing both design and corrective issues facing such benefit plans, including plan audits by the Internal Revenue Service and the Department of Labor.  Mr. Miller is Board Certified in Estate Planning and Probate Law by the North Carolina State Bar, and is a Fellow of the American College of Trust and Estate Counsel.  He has taught the Advanced Pension and Profit-Sharing Plans course in the University of Baltimore Law School Graduate Tax Program, and has lectured on many tax topics for Bar Association seminars.  Mr. Miller has been rated by his peers as preeminent in his respective fields of law.

University of DenverBA 1974University of DenverJ.D. 1978University of DenverLL.M 1980
American College of Trust and Estate CounselNorth Carolina Bar AssociationWake County Estate Planning Council, Inc.* Please see the following websites for an explanation of the membership standards for the following recognitions:

Office Location

Wade II, Suite 400
5430 Wade Park Boulevard
P.O. Box 33009
Raleigh, NC 27636-3009
United States

Lawyer of the Year Awards

2014 Lawyer of the Year in Trusts and Estates of the Asheville Metro Area
Michael L. Miller has earned a Lawyer of the Year award for 2014!

Practice Areas

Employee Benefits (ERISA) Law (ERISA, Litigation, Qualified Plans)
Tax Law (Litigation, Tax Disputes, Tax Planning, Trusts and Estates)
Trusts and Estates (Estate Planning, Gift Planning, Litigation, Planning for Closely Held Businesses)

Other Information

Gender: Male