Howard Miller is a member of the Business Department and Chair of the Private Companies Practice Group. He has handled numerous sales and purchases of businesses. He represents both privately and publicly held businesses, focusing on business succession problems including the resolution of family stockholder fights. Mr. Miller is a Certified Public Accountant and also provides estate planning advice.
Mr. Miller advised single-owner businesses and large family owned and public businesses in such diverse fields as printed circuit manufacturing (four plants in three states, 1,200 employees), automobile dealers (one to 13 dealerships), North American flooring manufacturer (five plants in four states, 3,500 employees), a trophy manufacturer, various types of distributors (liquor, beer, janitorial supplies, paper goods), restaurants, food processors, consulting services, department stores (11 locations, 1,100 employees), and health spas (35 facilities). Mr. Miller's advice has been sought by majority stockholders on how to maintain control of a family business and succession planning for both the ownership group and management group. Minority shareholders, who have suffered at the hands of majority shareholders, have sought Mr. Miller’s assistance. Mr. Miller has assisted family owned businesses in hiring professional managers to operate family owned businesses.
Mr. Miller has extensive experience in purchasing and selling businesses that have ranged in price from $30,000 to $50 million. Mr. Miller counsels individuals who are ready to sell their businesses and need to maximize proceeds for retirement purposes. He has significant experience in creating joint ventures between companies in the United States and joint ventures between U.S. companies and foreign businesses, whereby the foreign businesses have supplied products, know-how, and equipment to U.S. businesses. Mr. Miller works regularly with confidentiality agreements, covenants not to compete, restrictive stock agreements, and consulting agreements.
Mr. Miller's prior service with the Internal Revenue Service and his Master's in Taxation from Georgetown University have enabled him to assist individuals in tax planning, estate planning, wills and trusts, and charitable contributions. Many of his clients have been able to preserve and pass along their wealth while minimizing income and estate taxes through his planning efforts using various types of trusts.
Mr. Miller also advises clients on anti-trust law. He recently led a client through a major mediation to resolve patent litigation, and assisted in bringing two major competitors together to create a joint manufacturing operation that would benefit both competitors. Mr. Miller's service on the boards of numerous private and public foundations has given him unique ability to assist his clients in appropriate charitable planning that is tax beneficial to his clients. His civic and community work has covered a broad spectrum of organizations, including the Maryland Chamber of Commerce, Leadership Maryland, the Greater Baltimore Committee, the United Way of Central Maryland and the Kennedy Krieger Institute.
Honors and Awards
- Designated a "Maryland Super Lawyer" by Law & Politics magazine and Baltimore magazine, 2008
- AV Peer Review Rated, Martindale-Hubbell
Memberships and Affiliations
- Leadership Maryland: Chair, 1994-1996; Vice Chair, 1992-1994; Board of Directors, 1992 to present; Chair of Fund Raising Committee,1996 to present; Participant, 1993
- The LEADERship: Chair, 1992-1994; Board of Directors, 1987-1994; Participant,1985; Chair of Curriculum Committee, 1987-1989; Chair of the CEO Program, 1990-1992
- The Kennedy Krieger Institute: Director, 1989 to present; Executive Committee, 1995 to 2002; Finance Committee, 1989 to 2002; Board Resources Committee, 1992 to present; Chair of the School and Community Program Committee, 1989-2000; Investment Committee, 1990-1994; Chair, Estate Planning Committee, 2005 to 2008
- American Bar Association
- Maryland Bar Association
- Baltimore City Bar Association
- The Zanvyl & Isabelle Krieger Fund, President, 2000 to present; Director, 1985 to present
- The Center Club, President, 2007 to present; Secretary, 1993 to 2007; Board of Governors, 1993 to present
- Woodholme Country Club, President, 1984 to 1986; Board of Governors, 1976 to present