Carolyn W. Miller PC

1 Best Lawyers award

Awarded Practice Areas

Trusts and Estates

Biography

Professional Experience

  • President, Carolyn W. Miller, P.C., Portland, Oregon 2001 - present
  • Partner, Duffy Kekel, llp, Portland, Oregon 1982 - 2001

Carolyn's practice is solely concentrated in estate planning, probate, trust administration, taxation of estates, trusts and individuals, charitable planning and administration, tax exempt organizations and private foundations.

Recognized as a leader in the estate planning community, Carolyn was elected to the American College of Trust and Estate Counsel (“ACTEC”) in 1996. She served as Oregon State Chair of ACTEC from 2014-2019 (https://www.actec.org/directory/profile/Carolyn-Miller/6a7eb82b-80e9-42fc-ad18-17c7ce495523/). She is a Past Chair of the Oregon State Bar Association Taxation Section Executive Committee, and the past President of the Estate Planning Council of Portland. Carolyn has been recognized as a “Super Lawyer” every year since 2006, was honored as a Top 25 Oregon Women Super Lawyer in 2006, 2007, 2008 and 2011, and was awarded the Oregon State Bar President’s Membership Service Award in 1995. She has been chosen by her peers as a “Best Lawyers in America in Trusts and Estates Law” (2002-2018), by American Lawyer Magazine.

Carolyn W. Miller PC

1 Best Lawyers award

Overview

  • English

  • Ethnicity: White

  • Willamette University, graduated 1978

  • Oregon, Oregon State Bar Association
  • Washington, Washington State Bar Association

  • American College of Trust and Estate counsel - State Chair Elect , Fellow, The American College of Trust and Estate Counsel (ACTEC)
  • Wayne D Kuni & Joan E Kuni Foundation - President, Board of Advisors
  • English
  • Oregon, Oregon State Bar Association
  • Washington, Washington State Bar Association
  • American College of Trust and Estate counsel - State Chair Elect , Fellow, The American College of Trust and Estate Counsel (ACTEC)
  • Wayne D Kuni & Joan E Kuni Foundation - President, Board of Advisors
  • Willamette University, graduated 1978
  • Ethnicity: White

Client Testimonials

Awards & Focus

Recognized in The Best Lawyers in America® 2026 for work in:
  • Trusts and Estates
Special Focus:
  • Estate Planning
  • Fiduciary Duties
  • Nonprofit Organizations and Charitable Giving
  • Probate
  • Succession Planning
  • Tax
  • Trust Administration
Awards:
  • Oregon State Bar President’s Membership Service Award - 1995 recipient
  • Top 25 Oregon Women Super Lawyer (2006, 2007, 2008 and 2011
  • Super Lawyers (2006 - 2016)
  • FiveStar Wealth Manager (2011 - 2016)
  • Best Lawyers in America (2002 - 2016)

Additional Information

  • Author: Seminars & Articles
  • "Oregon Legislation and Cases of Notes," ACTEC Western Region Meeting, 2015
  • Editor: Administering Trusts in Oregon, Oregon State Bar Continuing Legal Education, 1995, 2005 and 2016
  • Author: "Tax Issues in Post Mortem Administration," Oregon State Bar Continuing Legal Education, 1995 and 2005
  • "Tax Issues in Probate," Oregon Law Institute, May, 1996
  • "Tax Issues in the Administration of Multi Jurisdictional Estates and Trusts," American Bar Association, May, 1996
  • "Tax Issues in Post Mortem Administration," Administering Trusts in Oregon
  • "Dissatisfied Beneficiaries: Avoiding Ethics and Malpractice Problems," Planning the Taxable Estate, Oregon State Bar, November 12, 1993
  • "Revocable Living Trusts," Oregon Society of CPAs, June 24, 1992
  • "Estate Planning for Women," Financial Fitness for Women, February 21, 1991
  • "Trusts and Annuities," Providence Medical Foundation Planned Giving Educational Series, January 29, 1991
  • "What is Basic Estate Planning?" Oregon State Bar, November 2, 1990
  • "Income and Estate Taxation in Retirement -- Planning Issues," Providence Medical Foundation Planned Giving Educational Series, September 27, 1990
  • "Tax Problems in Probate," Oregon Law Institute, May 18, 1990 Techniques of Charitable Giving, International Association of Financial Planning, April 17, 1989
  • "Elections and Options," Administering the Taxable Estate, Oregon State Bar, November 4, 1988
  • "Opposites Still Attractive After Tax Reform: Charitable Lead Trusts," American Bar Association, Probate and Property, November/December 1987
  • "Tax Aspects of Planned Giving," Northwest Planned Giving Roundtable, October 23, 1987
  • "Generation-Skipping Transfers under IRA 1986," Oregon Estate Planning and Administration Section Newsletter, May, 1987
  • "Administering Oregon Estates-Forms," Oregon State Bar Continuing Legal Education, 1986

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