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Robert A. Miller BOB'S principal focus is employee benefits and executive compensation law. He counsels publicly-traded and closely-held corporate clients regarding qualified and nonqualified employee benefit plans, including pension, profit sharing and 401(k) plans; medical and welfare benefit plans; and executive compensation arrangements. Bob provides advice in dealing with plans through their entire life cycle, from design and implementation through merger or termination. He is experienced in dealing with tax issues associated with retirement plans, deferred compensation plans, IRAs and welfare plans, and in analyzing coverage and nondiscrimination testing for qualified retirement plans. Bob also counsels clients regarding benefit plan issues in connection with mergers, acquisitions and dispositions. Bob is an active member of the American, Ohio and Cleveland Metropolitan Bar Associations. Currently serving as vice chairman of the American Bar Association (ABA) Committee on Plan Transactions and Terminations, he has been an active participant in the ABA Committee on Employee Benefit Tax Problems as well. Bob has presented at organizations such as Working In Employee Benefits (WEB), Cleveland Tax Club and ABA on a broad range of topics including "Financial Aspects of Qualified Plans, Regular IRAs and Roth IRAs"; "Hot Employee Benefit Topics"; "Joint Venture Employee Benefit Issues"; "Impact of the Section 72(t) Excise Tax on Premature Distributions from Retirement Plans"; "Strategies for Coping with the 4980A Excise Taxes"; "Cross Tested and Age Weighted Profit Sharing Plans"; and "Investment Advice or Investment Education Are You a Fiduciary?" He is also the author of "Nonqualified Deferred Compensation Plans" chapter for the BNA treatise on Executive Compensation. Bob was an associate with the law firm of Letson & Jarrett before joining Calfee in 1988. He became a partner in the firm in 1996. | 