Wayne Miller maintains a practice concentrated in employee benefit and executive compensation law. He has particular expertise in compliance with federal statutory requirements of the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 and other related federal laws, as well as employee stock ownership plans, supplemental retirement and deferred compensation plans for both taxable and tax exempt employers and equity compensation matters. Wayne also has particular expertise in representing clients before the Internal Revenue Service and the US Department of Labor, advising clients concerning compliance with ERISA fiduciary duty, plan asset and prohibited transactions rules and tax exempt clients concerning compliance with the federal “intermediate sanctions” rules.