Heath A. Miller

Partner

Heath A. Miller is a partner in Morgan Lewis’s Employee Benefits and Executive Compensation Practice. Mr. Miller advises clients in the design, implementation, and administration of employee benefit plans, health and welfare benefit plans, stock and equity-based plans, and other executive compensation arrangements. He represents clients before the Internal Revenue Service and the Department of Labor on matters related to employee benefits, and regularly handles the correction programs incorporated in the Employee Plans Compliance Resolutions System (EPCRS).

Mr. Miller also advises clients, as well as corporate and securities lawyers, regarding the employee benefits issues associated with mergers and acquisitions, providing guidance to clients with respect to benefit integration before and after these transactions. Additionally, he helps clients navigate through rules associated with the recent passage of section 409A of the Internal Revenue Code, and he regularly advises clients on issues related to the use of plan assets and rules regarding prohibited transactions in connection with various real estate ventures and finance arrangements.

Mr. Miller received his LL.M. in taxation and employee benefits from Georgetown University Law Center in 1998, his J.D. from South Texas College of Law in 1997, and his B.S. in business administration from Illinois State University in 1993.

Mr. Miller is admitted to practice in Texas and before the U.S. Tax Court.