ASHER H. MILLER amiller@clmlaw.com New York University School of Law, L.L.M. in Taxation, 1986 Columbia University School of Law, J.D., 1977 Columbia University B.A., 1974 Honors Cum Laude

Mr. Miller heads the firm’s Wills, Trusts and Estates Department. Mr. Miller has many years of experience in the planning and administration of estates and trusts, as well as business succession planning, estate planning for the elderly, tax planning, fiduciary accounting, will contests and contested accountings.  Mr. Miller's practice includes counseling clients with respect to and then seeing to the preparation of both simple and complex wills; marital, credit shelter, insurance, grantor, generation-skipping, dynasty, QDOT, qualified personal residence, charitable, supplemental needs and numerous other types of trusts; pre-marital and post-marital agreements, shareholders’ agreements; and other documents used in sophisticated estate planning. He is also involved with the planning for, and creation and administration of, charitable entities, including private foundations. Mr. Miller has represented innumerable individuals and families with moderate to very substantial wealth, as well as many of the major banks and trust companies that serve the New York Metropolitan Area.         Mr. Miller is a member of the New York State Bar Association and a member of its Trusts and Estates Law Section Committee on Surrogate’s Court (1984 to present).  Mr. Miller is also a member of the Association of the Bar of the City of New York, and was a member of its Committee on Estate and Gift Taxation (1994 - 1997) and of its Committee on Trusts, Estates and Surrogate's Courts (1989 – 1990; 1991 – 1993).  He is also a member of the Trusts and Estates divisions of the American Bar Association and the New York County Lawyers Association.      Mr. Miller is the author of “New York Estate Planning, Wills and Trusts Library: Forms and Practice Manual” Data Trace Publishing Co., 2001, which is one of New York’s leading publications on trusts and estates matters.      Mr. Miller is admitted to practice law in the U.S. District Court, Southern and Eastern Districts, the U.S. Court of Appeals, Second Circuit, and the U.S. Tax Court.