Harry S. Miller

Adjunct Professor of Law

Partner, Burns & Levinson LLP

B.A., Johns Hopkins University
J.D., Boston University School of Law
LL.M., Boston University School of Law

Contact
Biography

Mr. Miller is a partner in the Boston office of Burns & Levinson LLP where he is the co-chair of the Tax Practice Group. His practice focuses on taxation, gift and estate tax and estate planning, corporate and partnership tax matters, international taxation, stockbroker/customer disputes, and investment fraud. Mr. Miller has written numerous articles and has been a frequent speaker and panelist at various tax, and estate planning and securities programs. He is a member of the American Bar Association, Public Investors Arbitration Bar Association, and the Massachusetts Bar Association, where he has served on the Executive Council, Probate Section.

Mr. Miller is active in many charitable and community organizations, and he is a former chair of the Zoning Board of Appeals for the Town of Brookline. He has been a member of the adjunct faculty since 2002.

Courses

2 credits

Principle issues of estate and gift taxation. Topics include the definition of taxable gifts and exclusions and deductions; determination of the taxable estate of a decedent including problems with lifetime transfers; valuation issues; deductions from the taxable estate with special emphasis on property passing to a spouse; and transfers with retained interests. Reference is made throughout to planning issues relating to estate and gift taxation and is designed to give both a requisite background for those intending additional study of estate planning and a comfortable familiarity with the subject for those going on to other tax fields.

FALL 2015: LAW TX 904 A1 , Sep 1st to Dec 1st 2015
Days Start End Credits Instructors Bldg Room
Wed 4:20 pm 6:10 pm 2 Harry S. Miller
FALL 2015: LAW TX 904 OL , Aug 31st to Dec 3rd 2015
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Harry S. Miller
FALL 2016: LAW TX 904 A1 , Sep 7th to Dec 7th 2016
Days Start End Credits Instructors Bldg Room
Wed 4:20 pm 6:20 pm 2 Harry S. Miller LAW 209
FALL 2016: LAW TX 904 OL , Sep 7th to Dec 7th 2016
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Harry S. Miller
SPRG 2017: LAW TX 904 A1 , Jan 18th to Apr 26th 2017
Days Start End Credits Instructors Bldg Room
Wed 4:20 pm 6:20 pm 2 Harry S. Miller
SPRG 2017: LAW TX 904 OL , Jan 19th to May 3rd 2017
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Harry S. Miller

2 credits

The course will cover international estate planning from two perspectives: (1) U.S. citizens residing outside of the U.S. or owning assets located outside of the U.S.; and (2) foreign citizens residing in the U.S. or transferring assets in or to the U.S. U.S. gift and estate tax laws applicable to both situations will be studied in depth in a practice-oriented manner. Planning techniques and vehicles utilized in international estate planning will be explored, in particular trusts and the special U.S. income tax rules applicable to foreign trusts with U.S. beneficiaries and off-shore U.S.-grantor trusts. The impact of non-U.S. transfer taxes and tax treaties will be considered, as well as non-tax foreign laws impacting on international estate planning. The course will also cover the U.S. tax and estate planning issues applicable to "mixed marriages" where one spouse is a U.S. citizen and the other is a non-U.S. citizen, and multi-jurisdiction situations of gifts or bequests from non-U.S. donors or decedents to U.S. beneficiaries. Finally, the course will also consider cultural and ethical issues peculiar to the area of international estate planning. Prerequisite or corequisite: Estate and Gift Tax, Estate Planning

SPRG 2016: LAW TX 958 A1 , Jan 13th to Apr 13th 2016
Days Start End Credits Instructors Bldg Room
Wed 4:20 pm 6:10 pm 2 Harry S. Miller
SPRG 2016: LAW TX 958 OL , Jan 13th to Apr 13th 2016
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Harry S. Miller
SPRG 2017: LAW TX 958 A1 , Jan 18th to Apr 26th 2017
Days Start End Credits Instructors Bldg Room
Wed 6:30 pm 8:30 pm 2 Harry S. Miller
SPRG 2017: LAW TX 958 OL , Jan 18th to Jan 26th 2017
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Harry S. Miller
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