Benjamin Miller

BenjaminMiller - Senior Associate

 

Contact Info

Email: bmiller@darroweverett.com

Tel: (305) 686-5159

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Bar Admissions

  • Florida

Education

  • Chicago-Kent College of Law, LL.M., Taxation
  • Florida International University College of Law, J.D.
  • Midrash Shmuel Rabbinical College (Jerusalem, Israel), B.A., Rabbinic and Talmudic Law

Senior Associate


Overview

Benjamin Miller is a senior associate in the Private Wealth Services practice group at DarrowEverett. He focuses his practice on domestic and international tax and estate planning representing high and ultra-high net-worth individuals and families, as well as assisting corporate and individual fiduciaries with the administration of trusts and estates. Benjamin also handles complex domestic and international corporate and trust structures, implementing international reorganizations, FIRPTA withholding, and entity classification elections. He also advises clients regarding the tax implications of their corporate structures. Specifically, Benjamin has advised clients regarding the eligibility of their Qualified Small Business Stock exemptions under I.R.C. 1202.

Representative Matters

  • Assisted client with pre-immigration planning from South America using various trust and corporate structures as well as achieving step-up in basis to the fullest extent of their assets.

  • Assisted client with Qualified Small Business Stock exemption planning, going back over a decade and multiple mergers to assess eligibility and maximization of QSBS exemption.

  • Assisted clients reducing their taxable estates using Spousal Lifetime Access Trusts as well as Family Limited Partnerships.

  • Assisted client with their Opportunity Zone planning for their South Florida real estate investment.

  • Established charitable not-for-profit corporations and advised clients and various methods on charitable tax planning.

Prior Experience

Prior to joining the DarrowEverett team, Benjamin worked for an Am Law 200 law firm as well as a sophisticated boutique international tax law firm, where he advised clients on a variety of domestic and international estate and tax matters as they related to both personal as well as corporate tax issues.

Miller earned his LL.M. at the Chicago-Kent College of Law in Taxation and received his Juris Doctor from the Florida International University College of Law. During law school, Miller interned for the Honorable Spencer Eig of the Eleventh Judicial Circuit Court of Florida.

Related Practices

  • Private Wealth Services
  • Tax
  • Corporate & Business Transactions

Publications

Involvement

  • Real Property, Probate and Trust Law Section of Florida Bar – Member
  • Tax Law Division of Florida Bar – Member
  • Epilepsy Foundation of Florida – Member