Rhonda A. Miller
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Ms. Miller's frequently teaches complex tax planning national continuing legal education classes and is a continuing education sponsor for the Certified Financial Planner Board and insurance agents.
Recognitions
- AV Preeminent® Peer Rated by Martindale-Hubbell® Peer Review Ratings™, Client Champion Silver 2018
- Top Rated Lawyer in Trust and Estate Law, 2018
- 10 Best Client Satisfaction Award given by American Institute of Attorneys, 2018
- Women Leader in the Law, 2017-2018
- Legal Leader: Trust & Estates, 2017
- Legal Leader: DC Metro Area as seen in the National Law Journal, 2017
- Women in the Law, 2016
- Top Lawyer in Virginia and DC as seen in Wall Street Journal, 2015
- Woman Leader in the Law as seen in Forbes Magazine, 2013-2015
- Best Attorneys in Virginia and DC, 2014
- Top Lawyers in California, Virginia, and DC, American Registry, 2013
Memberships & Activities
- Member: American Bar Association
- Member: Wealth Counsel
- Board Member: Capital Gymnastics Girls Booster Club
Estate tax minimization
- Private Foundations: Establishing private foundations to facilitate charitable giving while reducing estate taxes.
- Dynasty Trusts: Creating dynasty trusts to transfer wealth across multiple generations with minimal tax implications.
- Spousal Lifetime Access Trusts (SLATs): Setting up SLATs to provide financial support to a spouse while keeping assets out of the taxable estate.
- Charitable Remainder Trusts (CRTs): Using CRTs to convert highly appreciated assets into a lifetime income stream, with the remainder going to charity, thus reducing estate taxes.
- Qualified Personal Residence Trusts (QPRTs): Transferring a personal residence to heirs at a reduced gift tax value while retaining the right to live in the home for a specified period.
- Lifetime Gifting: Implementing lifetime gifting strategies to transfer wealth to future generations, thereby reducing the taxable estate.
Business Succession planning
- Transferring Businesses to Future Generations: Advising business founders on various methods to pass large companies to future generations in a tax-efficient manner.
Capital Gains Mitigation
- Qualified Small Business Trusts (QSBTs): Utilizing QSBTs to defer or eliminate capital gains taxes on the sale of qualified small business stock.
- Charitable Remainder Trusts (CRTs): Setting up CRTs to defer capital gains taxes on the sale of appreciated assets while providing a charitable benefit.
- 1202 Trusts: Establishing 1202 trusts to take advantage of the Section 1202 exclusion, which allows for the exclusion of capital gains on the sale of qualified small business stock.
- Entity Restructuring: Advising on restructuring business entities to qualify for Section 1202 benefits, thereby minimizing capital gains taxes before a sale or IPO.
Author: “Virginia Estate Planning Guide,” published by Lexis Nexis
Joint and Separate Trust Planning for Common Law and Community Property States, Strafford, September 2020.
Inherited IRAs: New Realities and Planning Opportunities, National Business Institute, July 2020.
IRC Section 199A Explained – Opportunities and Risks for Pass-Through Businesses, National Business Institute, June 2020.
The Secure Act, National Business Institute, March 2020.
Estate Planning for Business Owners, Strafford, March 2020.
New Tax Basis Reporting Requirements in Estate Administration, National Business Institute, October 2019.
TCJA, LawPractice CLE, October 2019.
Trust A to Z, National Business Institute, June 2019.
TCJA, National Business Institute, February 2019.
Trust Used for Tax Reduction, National Business Institute, October 2018.
Taking Advantage of TCJA Tax Rules Before They Sunset, National Business Institute, September 2018.
TJCA, National Business Institute, June 2018.
Estate Planning: A How-To Guide, National Business Institute, February 2018.
DAPTS and Charitable Planning to Reduce Taxes, National Business Institute, April 2017.
Using Trust to Eliminate Tax and IDGRIT, National Business Institute, October 2016.
Medicaid, National Business Institute, April 2015.
Special Needs Trusts, Catoctin Estate Planning Counsel, March 2015.
GST & Decanting, JAG, Ft. Belvoir, October 2014.
Trusts 101, National Business Institute, October 2014.
Asset-Based Guide to Probate, National Business Institute, October 2013.
Domestic Asset Protection Trust & Decanting, Virginia Academy of Elder Law Attorneys, March 2013.
Using Joint Revocable Trust in Virginia, Fairfax Bar Association, November 2012.
Probate Boot Camp, National Business Institute, October 2012.