Front of the ParthenonParthenon columnsCrest of Arms

Mark P. Miller

Senior Counsel


  • University of Cambridge (M.A., B.A. in Law, 1990);
  • University of Notre Dame (LL.M., magna cum laude, 1997); Boston University (M.S.M., 1987); Covenant Life College (B.A., summa cum laude, 1986)


  • Born Miami, Florida


  • State Bars: Virginia 2000-, Georgia 2005-.


  • Estate Planning; Nonprofit Organizations; Corporate and Contracts
  • Mark Miller has worked in the firm's estate planning group since 2003, assisting clients in their estate planning to minimize federal estate taxes while advising them on tax-smart means to give to charity and family. Through careful analysis of clients' total estate picture he assists them in eliminating or reducing federal estate tax and gift tax issues in their estates. He has extensive experience in preparing the documentation needed for federal estate-tax and gift-tax saving vehicles, including wills with credit shelter trusts, testamentary trusts, lifetime trusts, insurance trusts (ILITs), grantor retained annuity trusts (GRATs), charitable remainder unitrusts and annuity trusts (CRUTs and CRATs), charitable lead trusts (CLTs), family limited partnerships (FLPs) or family limited liability companies (FLLCs), and numerous other estate planning and charitable giving techniques.
  • In addition to his work in the estate planning group, Mr. Miller has worked extensively since 2003 in the firm's corporate practice group on all aspects of a corporation's life cycle, including entity formation, debt and equity financing, commercial transactions, intellectual property licensing, asset purchase and sale, and mergers and acquisitions. In the corporate area, his primary focus is on small and middle-market privately-held businesses and their owners.
  • Because of this experience in both estate planning and corporate practice, Mr. Miller offers seamless assistance to clients, not only for the life cycle of their business endeavors, but also for their estate planning when clients seek the most tax-efficient and cost-efficient ways to transfer their personal assets and their business interests.
  • Mr. Miller obtained his law degree from the University of Cambridge, and pursued further legal studies at University of Notre Dame in London in its Concannon International Law Program, where he earned his LLM magna cum laude, focusing on European Union law. He obtained his B.A. degree summa cum laude in history and French from Covenant Life College in Brussels, Belgium. During this time, he also pursued extensive training in the French language, graduating, with honors, from Alliance Française, which is affiliated with the Sorbonne University of Paris. While in Brussels, he obtained an MSM (masters in business management) from Boston University and Vrije Universiteit Brussel, with a focus on international business. His thesis on the status of the Trade Related Aspects of Intellectual Property Rights (TRIPs) Agreement in European Union law was published in the Notre Dame Law Review. Before returning to the United States, Mr. Miller concluded his academic pursuits by obtaining a Masters in Arts of Religion from Westfield House of Theological Studies in affiliation with Fitzwilliam College of the University of Cambridge.


  • Professor of French and Director of French Language Faculty, Brussels Christian School, 1982-1987.
  • Professor of Medieval Church History, Covenant Life College, 1992-1996.


  • "The Trade Related Aspects of Intellectual Property Rights (TRIPs) Agreement and Direct Effect in European Community Law," 74 Notre Dame Law Review 597 (1999).


  • French.

Bird, Loechl, Brittian & McCants © 2010 • Disclaimer