Robert Miller

Lawyer information

Practice Areas

Employee Benefits and Executive Compensation

Tax Law

Compliance/Regulatory Services

Private Equity

Career

Bob Miller is a Partner and Chair of Calfee's Employee Benefits and Executive Compensation practice group. He counsels publicly traded and closely held businesses regarding qualified and non-qualified employee benefit plans, including pension, profit sharing and 401(k) plans; medical and welfare benefit plans; and executive compensation arrangements.

Bob provides advice in dealing with plans through their entire life cycle, from design and implementation through merger or termination, for companies ranging from large, multinational corporations to professional service organizations. He is experienced in dealing with tax issues associated with retirement plans, deferred compensation plans, IRAs and welfare plans and in analyzing coverage and nondiscrimination testing for qualified retirement plans. Bob also counsels clients regarding benefit plan issues in connection with mergers, acquisitions, dispositions and transitions to new plan designs (such as from traditional defined benefit plans to cash balance plans, pension equity plans or cross-tested profit-sharing plans).

Bob has been inducted into the American College of Employee Benefits Counsel, an organization of attorneys who have focused on employee benefits for at least 20 years and who have written or spoken extensively on employee benefit issues.

Bob has presented at organizations such as Worldwide Employee Benefits (WEB), the Cleveland Tax Institute, Cleveland Tax Club, Private Equity Roundtable, Columbus CEO Forum, and the American Society of Pension Professionals and Actuaries (ASPPA). He has presented to the ABA on a broad range of topics including hybrid plans, health care reform, qualified plans as investors in private equity funds, using retirement plans as part of a business entrance or exit strategy, the deferred compensation rules under Section 409A, M&A issues, the Pension Protection Act, financial aspects of qualified plans, and IRAs, joint venture employee benefit issues, cross-tested and age-weighted profit sharing plans, investment advice, investment and fee disclosures and fiduciary issues.

Bob is an active member of the American Bar Association. He is a former chair of both the Employee Benefits Committee of the American Bar Association’s Section of Taxation, and also the Employee Benefit Plans and Other Compensation Arrangements Group of the ABA, Section of Real Property, Trust and Estate Law, as well as a former member of the ABA Joint Committee on Employee Benefits. He has previously served as chair of the Employee Benefits Subcommittee on Defined Contribution Plans of the ABA Tax Section.

Bob was an associate with the law firm of Letson & Jarrett before joining Calfee in 1988. He became a partner in 1996.

Professional Memberships

American College of Employee Benefits Counsel, Fellow

American Bar Association, Member

Employee Benefits Committee of the American Bar Association’s Section of Taxation, Former Chair

Employee Benefit Plans and Other Compensation Arrangements Group of the ABA, Section of Real Property, Trust and Estate Law, Former Chair

ABA Joint Committee on Employee Benefits, Former Member

Employee Benefits Subcommittee on Defined Contribution Plans of the ABA Tax Section, Former Chair

Expert in these Jurisdictions

Ohio

Industry Sector Expertise

Banking, Financial Services and Insurance

Education

Employee Stock Ownership Plans (ESOPs)

Food and Beverage

Government

Health Care

Manufacturing and Industrial

Private and Family-Owned Businesses

Public Companies

Education