A Boutique Trusts & Estates and Private Client Firm Prepared to Handle the Most Complex Estate Planning Issues
The Law Offices of Richard J. Miller, Jr., PLLC offers comprehensive legal services on a variety of planning issues affecting our clients and their families. We are committed to providing sophisticated estate planning, gift planning, and private client advisement, while maintaining a practice that is personal and client-focused. We value our continuing long-standing relationships and take pride in being trusted confidantes. From explaining complex legal terms and concepts to ensuring that a client's legal rights are fully assessed and protected, we help our clients make informed decisions regarding an array of personal, trust, estate, tax solutions, charitable, and other matters. Our goal is to provide clients with actions and strategies that are legally effective, tax efficient, and personally fulfilling.
When appropriate, we work with outside counsel and engage other professional advisors, both domestic and foreign, with whom we have long-term relationships to ensure that our clients' related legal needs are met. Our services are coordinated on an integrated and cost-effective basis. We look forward to continuing to fulfill our clients' legal needs in a professional and efficient manner for many years to come.
To schedule an appointment with The Law Offices of Richard J. Miller, Jr., PLLC call our office at (212) 555-1212, or contact us online.
Estate Planning
Our attorneys specialize in estate planning and have years of experience creating customized plans and gift transfer techniques that ensure tax solutions for efficient asset transfers, protecting our clients' wealth for future generations. We work closely with our clients to understand their unique family structures and philosophies, crafting legal documents that yield optimal tax results while reflecting their personal goals.
We regularly draft Wills, Revocable and Irrevocable Trust Agreements, Living Wills, Health Care Proxies, and Powers of Attorney. Our legal services include advising clients on complex estate, gift, and generation skipping transfer tax issues. Additionally, we assist clients in achieving their philanthropic objectives through direct giving, private family foundations, and charitable split-interest trusts, and we review marital agreements for estate planning considerations.
Estate Administration
The professionals at The Law Offices of Richard J. Miller, Jr., PLLC are experienced in all aspects of estate planning and estate administration, providing thoughtful and tax-effective legal services to Executors, individual and corporate fiduciaries, and estate beneficiaries.
Our attorneys and paralegals assist Executors with preparing and filing all necessary documents with the applicable probate court; developing a strategy for fairly and expeditiously administering the estate; finding and collecting estate and trust assets; closing individual bank accounts and opening estate accounts; calculating estate taxes with a view to maximizing tax solutions for beneficiaries; preparing and reviewing estate tax returns; valuing, managing, preserving, and liquidating the estate; and effectively releasing Executors from claims and liability.
Practice Areas
The professionals at The Law Offices of Richard J. Miller, Jr., PLLC provide ethical and reliable administration guidance for the Trustees of a wide variety of trusts, including Credit Shelter Trusts, Revocable Trusts, Dynasty Trusts, Self-directed Trusts, Special Needs Trusts, Qualified Domestic Trusts, Foreign Trusts, QTIP Trusts, Grantor Retained Annuity Trusts, Irrevocable Life Insurance Trusts, Qualified Personal Residence Trusts, Intentionally Defective Grantor Trusts, Spousal Limited Access Trusts, Educational Trusts, and Charitable Trusts.
As part of our estate planning and legal services, we assist individual and corporate Trustees with all fiduciary responsibilities. This includes the preparation and settlement of trust accountings and releases, the preparation and review of fiduciary income tax returns, organizing and overseeing distributions to beneficiaries, reviewing Trustee compensation issues, advising on Unitrust elections and the exercise of the Power to Adjust, and preparing documents for decanting or amending irrevocable trusts. We also offer practical tax solutions and advice on all phases of trust administration.
Non-Profit Organizations
The Law Offices of Richard J. Miller, Jr., PLLC offers comprehensive legal services to represent private foundations and various charitable, cultural, religious, educational, and arts organizations throughout all stages of existence, from formation to termination. We are equipped to assist organizations with estate planning to establish and maintain their tax-exempt status, ensure compliance with state and federal laws, and negotiate and draft endowment, joint venture, fundraising, and gift agreements while providing effective tax solutions.
About The Law Offices of Richard J. Miller, Jr., PLLC
Experience
Publications/Speaking Engagements
Experience
With more than 30 years of legal experience—focused primarily on tax and trust and estate counseling—and a substantial tenure as a law firm managing partner, Richard J. Miller, Jr. has consistently worked to ensure that every stakeholder has a place at the table.
His practice focuses on tax, estate and trust planning, administration and
With more than 30 years of legal experience—focused primarily on tax and trust and estate counseling—and a substantial tenure as a law firm managing partner, Richard J. Miller, Jr. has consistently worked to ensure that every stakeholder has a place at the table.
His practice focuses on tax, estate and trust planning, administration and litigation, and representation of not-for-profit organizations, cultural institutions, and private clubs.
Education
Publications/Speaking Engagements
Experience
Mr. Miller earned a BA from Williams College, a JD from Albany Law School of Union University, and LLM in Taxation from the New York University School of Law, and is a fellow of the American College of Trust and Estate Counsel.
Publications/Speaking Engagements
Publications/Speaking Engagements
Publications/Speaking Engagements
New York State Bar Association, Estate and Gift Tax Planning During the Coronavirus Pandemic, CLE Webinar, May 14, 2020; Program Lecturer and Preparation of Webinar Materials.
University of Miami School of Law, 51st Annual Heckerling Institute on Estate Planning, There is Never Just One Cockroach in the Kitchen: The Art of Planning for th
New York State Bar Association, Estate and Gift Tax Planning During the Coronavirus Pandemic, CLE Webinar, May 14, 2020; Program Lecturer and Preparation of Webinar Materials.
University of Miami School of Law, 51st Annual Heckerling Institute on Estate Planning, There is Never Just One Cockroach in the Kitchen: The Art of Planning for the Corporate Executive, January 12, 2017; Program Lecturer and Preparation of Seminar Materials.
NOTE: In addition to numerous published articles on estate and gift tax planning, I have also presented as a broadcast journalist on the Court TV Network (now TruTV).
Achievements
Organizations / Law and Government-Related Entities
Publications/Speaking Engagements
AV Preeminent®, listed by Martindale-Hubbell®
2009–Present, listed in Best Lawyers of America©
2013–2023, New York Metro “Super Lawyer” in Tax, listed in Super Lawyers
Honors and Awards
Organizations / Law and Government-Related Entities
Organizations / Law and Government-Related Entities
New York Super Lawyers, Tax: Consumer, Estate Planning & Probate, 2013-2021
Best Lawyers of America, 2009-Present
Career Bridges, Distinguished Achievement Award; facilitating opportunities for young opera singers.
Organizations / Law and Government-Related Entities
Organizations / Law and Government-Related Entities
Organizations / Law and Government-Related Entities
New York State Surrogate’s Court Advisory Committee (2004-Present); Member appointed by the Chief Administrative Judge of the Office of Court Administration.
American College of Trust and Estate Counsel (ACTEC), Fellow
Professional Advisory Board, Fiduciary Trust Company
Society of Trust and Estate Practitioners (STEP)
Nelson A. Rockefel
New York State Surrogate’s Court Advisory Committee (2004-Present); Member appointed by the Chief Administrative Judge of the Office of Court Administration.
American College of Trust and Estate Counsel (ACTEC), Fellow
Professional Advisory Board, Fiduciary Trust Company
Society of Trust and Estate Practitioners (STEP)
Nelson A. Rockefeller Empire State Plaza Performing Arts Center Corporation (“The Egg”), Albany, NY (1998-2004); Chairman of the Board, appointed by Governor George E. Pataki.
Our Professionals
Richard J. Miller, Jr.
President
Tina Daley
Administrator/Paralegal
Community & Advocacy
The Human Story
After facing a life-threatening liver condition and receiving a transplant, Richard found a renewed sense of purpose — to advocate for others and to give back to the community that supported him.
Health Advocacy
Richard served as Gala Chair for the American Liver Foundation's (ALF) National Legacy Gala in October 2025, helping raise awareness about organ donation and supporting transplant patients nationwide.
Community Involvement or Philanthropy
Beyond his transplant advocacy, Richard is deeply involved in (list any community programs/organizations), where he volunteers his time to ....
Message
With thanks to a world-class medical team, I’ve walked my daughter down the aisle. I’ve watched my son thrive as an opera director. I’ve opened my law firm, and even won a silver medal at the Transplant Games of America. I got a hole-in-one. I sing. I serve. I live.
I’ve learned that strength comes from both community and compassion — two principles that guide my practice every day.
Links To Organizations
Learn more about organ donation at https://......