AREAS OF EXPERTISE
For over 44 years Paul Miller has practiced law in Los Angeles County and Orange County specializing in tax-related work in estate planning, trust, probate, business, and real estate law, representing exclusively local individuals and family companies.
• ESTATE PLANNING
• ESTATE, GIFT, AND GENERATION SKIPPING TAX
• ESTATE LAW
• PROBATE AND TRUST ADMINISTRATIONS
• COUNSELING REGARDING BENEFICIARIES FOR IRAS, INSURANCE AND ANNUITIES
• BUSINESS LAW AND COUNSELING REGARDING BUSINESSES IN TRUSTS AND ESTATES
• REAL ESTATE
• (NO LITIGATION)
PRACTICE AREAS
ESTATE PLANNING, PROBATES, AND TRUST ADMINISTRATION
Mr. Miller has completed hundreds of estate plans including the drafting and use of "pot trusts," special needs trusts; AB trusts; AB-QTIP trusts; irrevocable insurance trusts; generation-skipping trusts, intentionally defective grantor trusts, and spousal access trusts. He has designed programs to minimize gift, estate, and generation-skipping taxes including those utilizing gifts of minority interests in LLCs, LPs, and corporations qualifying for valuation discounts. His clients usually own assets valued in the range of $850,000 to $3.0 Million; however, he has handled and represented clients with large estates of between $35 million to $100 million in assets. He has completed the trust administration of all of the trusts mentioned above including retroactive administrations of AB and AB-QTIP trusts that were not administered at the first death.
Because clients’ most valuable assets are often real estate and family businesses, a significant part of Mr. Miller’s practice has been assisting trustees and executors operating 18 family businesses in trusts or estates.
BUSINESS LAW: PARTNERSHIPS, LLCS, CORPORATIONS, AND SOLE PROPRIETORSHIPS
Mr. Miller has advised owners of many closely held businesses and has handled a variety of matters with respect to corporations, LLCs, partnerships, and real estate, including presiding over and maintaining minutes of board, shareholder, and LLC membership meetings, and preparing corporate articles and bylaws, operating agreements, partnership agreements, employment contracts, distribution agreements, purchase order forms, and other types of business agreements. He consults with specialists to analyze insurance coverage, tax experts to address tax issues, labor attorneys regarding employment issues, and compensation experts. He has settled lawsuits on behalf of the businesses he has represented.
SALES, PURCHASES, AND BUSINESS SUCCESSION PLANNING
Mr. Miller has represented sellers and buyers of various legal entities. He has created business succession plans to transfer ownership of family owned businesses and real estate. He has prepared buy-sell agreements to control the ownership of businesses and real estate.
REAL ESTATE LAW
Mr. Miller’s real estate background includes sales of residential and commercial properties, tax-free deferred exchanges, and representing clients with respect to residential and commercial leases, easement agreements, license agreements, and trust deeds.  He has prepared many construction contracts and is familiar with lien laws, the Subdivision Map Act, and the Subdivided Lands Act.