MEET OUR EXPERIENCED LEGAL TEAM
We are a dedicated team of professionals committed to delivering excellence.
President
Tina Daley
Office Administration/Paralegal
TBD
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.
Mr. Miller’s practice focuses on tax, estate and trust planning, administration and litigation, and representation of not-for-profit organizations, cultural institutions, and private clubs.
Education
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.
BAR aND Court Admissions
- Admitted to Practice; New York, Florida, Connecticut, Colorado, District of Columbia
- Supreme Court of the United States
- U.S. District Court for the Northern District of New York
- U.S. District Court for the Southern District of New York
- U.S. Tax Court
- United States Court of Appeals for the Fourth Circuit
- U.S. District Court for the Southern District of West Virginia
Publications/Speaking Engagements
Highlighted Publications
Quoted in “Family offices log in to emerging tech for longevity, preventive care,” Crain Currency, August 22, 2025.
Authored “Trump Law’s Estate Tax Exemption Is a Boon for Wealth Planning,” Bloomberg Law, August 6, 2025.
Quoted in “Don’t Itemize? Doesn’t Matter. You’re Getting a New Tax Break.,” Barron’s, July 11, 2025.
Quoted in “Complicated Estate Tax Forms Need E-Filing Option, Tax Pros Say.” Bloomberg Law, January 30, 2024.
Highlighted Speaking Engagements
- “Estate and Gift Tax Planning During the Coronavirus Pandemic,” New York State Bar Association, May 2020.
- “Estate Tax Repeal: Trumping Estate and Inheritance Tax Laws?” American College of Trust and Estate Counsel (ACTEC), March 2017.
- “There is Never Just One Cockroach in the Kitchen: The Art of Planning for the Corporate Executive,” University of Miami School of Law, January 2017.
- “Deferred Charitable Giving Techniques,” Metropolitan Opera Association, 2015.
- “A Passion for the Law in Operas: Arias, Scenes and Conversations about Law and Opera,” Association of the Bar of the City of New York, May 2014.
- “Reformation Proceedings,” New York Surrogate’s Court Association, May 2014.
- “Using Portability to Avoid the New York Estate Tax,” Aspatore Books (Thomas Reuters) Strategies for Trusts and Estates in New York, 2014.
- “Estate Planning with Life Insurance,” Practicing Law Institute 43rd Annual Estate Planning Institute, September 2012.
- “Estate Litigation,” New York State Bar Association CLE, June 2011.
- “Practical Skills- Probate and the Administration of Estates,” New York State Bar Association CLE, October 2010.
- “Estate Planning After Divorce,” New York State Bar Association CLE, June 2010.
- “Decanting in New York State,” New York Surrogate’s Court Association, May 2010.
NOTE: In addition to numerous published articles on estate and gift tax planning, Richard has also presented as a broadcast journalist on the Court TV Network (now TruTV).
Achievements
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
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.
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
Professional Activities
- Fellow, American College of Trust and Estate Counsel
- Former Member, Judicial Screening Committee for the Third Department of New York State
- Member, Surrogate’s Court Advisory Committee
- Member, American Bar Association
- Member, Connecticut Bar Association
- Member, District of Columbia Bar Association
- Member, Florida Bar Association
- Member, New York State Bar Association
- Member, Association of the Bar of the City of New York