ERIC N. MILLER focuses exclusively on employee benefits law, including plan design, legal compliance and drafting issues for qualified retirement plans (e.g., pension plans, 401(k) plans and profit sharing plans), health and welfare plans and programs (e.g., medical and dental plans, cafeteria plans and tax-exempt VEBAs) and executive compensation plans (e.g., non-qualified deferred compensation plans and rabbi trusts). Mr. Miller also has significant experience in representing clients before both the Internal Revenue Service (IRS) and the Department of Labor (DOL) on various issues, including the preparation of filings under the voluntary compliance programs sponsored by the IRS and the DOL.
Mr. Miller has authored the following articles: Howard Shapiro, Robert Rachal and Eric Miller, Litigation Issues in Cash Balance Plans, Part 1 , Benefits Law Journal , Spring 2004; Howard Shapiro, Robert Rachal and Eric Miller, Litigation Issues in Cash Balance Plans, Part 2: ERISA and ADEA Procedural Defenses , Benefits Law Journal , Summer 2004; Eric Miller, Suspicionless Drug Testing of High School and College Athletes after Acton: Similarities and Differences , Kansas Law Review , Spring 1996.
Mr. Miller is a member of the American Bar Association, the Kansas Bar Association and the Johnson County Bar Association. He also serves on the Steering Committee for The Employee Benefits Institute of Kansas City, Inc., and on the Advisory Council for the Department of Accounting at Pittsburg State University.
Mr. Miller received his bachelor's degree (B.B.A., summa cum laude ) in Accounting from Pittsburg State University, and received his law degree (J.D.) from the University of Kansas. During law school, Mr. Miller was an Articles Editor for the University of Kansas Law Review and was a member of the Order of the Coif.