David S. Miller

Phone212 504 6318

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Experience & Credentials
 

Practice Areas

  • Insurance-Linked Securities
  • Tax
 
University University of Pennsylvania, B.A., summa cum laude, 1986
 
Law SchoolColumbia Law School, J.D., 1989; New York University School of Law, LL.M., 1994
 
Admitted1991, New York
 
Memberships V2N1

Mar 26, 2014

 
Biography

David Miller advises on the taxation of financial instruments and derivatives, cross-border lending transactions and other financings, international and domestic mergers and acquisitions, multinational corporate groups and partnerships, private equity and hedge funds, bankruptcy and workouts, high-net-worth individuals and families, and public charities and private foundations.

David has been ranked the top U.S. tax lawyer for nine consecutive years by United States Lawyer Rankings, a guide established by a consortium of U.S. corporations. He is listed in Chambers Global's The World's Leading Lawyers, Chambers USA: America's Leading Lawyer, The Best Lawyers in America, and The Legal 500.

David was Chair of the New York State Bar Association's Tax Section in 2008. He is a recipient of The Burton Award for Legal Achievement, which recognizes exceptional legal writing. He is a member of the Tax Forum and a member of the board of directors of the International Tax Institute.

David has represented more than two hundred charities on a pro bono basis. In 2011, he was named as one of eight Lawyers Who Lead by Example by the New York Law Journal. David has also been recognized for his pro bono work by The Legal Aid Society, Legal Services for New York City, and New York Lawyers For The Public Interest.

A summa cum laude graduate of the University of Pennsylvania, David graduated from Columbia University Law School, where he was a Notes and Comments Editor of the Columbia Law Review and a Harlan Fiske Stone Scholar. He was a clerk to the Honorable Mary M. Schroeder of the U.S. Court of Appeals for the Ninth Circuit during the year following law school. He received his LL.M in Taxation from NYU School of Law.

David teaches Tax Policy at NYU School of Law. He previously taught The Taxation of Financial Instruments at Columbia Law School.

David has written a number of articles and chapters, including, Reforming the Taxation of Exempt Organizations and Their Patrons, 67 The Tax Lawyer 451 (Spring 2014); The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors, and Their Managers, The Tax Lawyer (August 2012) (with Jean Bertrand); How U.S. Tax Law Encourages Investment Through Tax Havens, 131 Tax Notes 167 (April 11, 2011); The U.S. Federal Income Tax Treatment of Insurance Linked-Securities (Chapter 25) in The Handbook of Insurance-Linked Securities (Wiley 2009) (with Shlomo Boehm); An Alternative to Codification of The Economic Substance Doctrine, 123 Tax Notes 747 (May 11, 2009); A Progressive System of Mark-to-Market Taxation, 121 Tax Notes 213 (October 13, 2008); The Federal Income Tax Treatment of Credit Derivative Product Companies, Tax Forum No. 602 (November 5, 2007); A Progressive System of Market-to-Market Taxation, 109 Tax Notes 1047 (November 21, 2005); Credit Derivatives: Financial Instruments or Insurance? And Why it Matters, Taxation of Financial Products (Winter 2002); Distinguishing Risk: The Disparate Tax Treatment of Insurance and Financial Contracts in a Converging Marketplace, 55 Tax Lawyer 481 (Winter 2002); An Overview of the U.S. Federal Income Tax Treatment of Collateral Debt Obligation Transactions, 17 Journal of Taxation of Financial Institutions 27 (July/August 2001) (with Linda Beale and Paul Wysocki); Snake in the Box: The Hazards of Policymaking With 'Anti-Abuse' Rules, 88 Tax Notes 107 (October 2, 2000); The Strange Materialization of the Tax Nothing, 87 Tax Notes 685 (May 1, 2000); Reconciling Policies and Practice in the Taxation of Financial Instruments, 77 Taxes 236 (March, 1999); An Overview of the Taxation of Credit Derivatives (Chapter 3) in The Use of Derivatives in Tax Planning (Frank J. Fabozzi & Robert P. Molay, editors) (1998); Taxpayers' Ability to Avoid Tax Ownership: Current Law and Future Prospects, 51 The Tax Lawyer 279 (1998); The Tax Nothing, 74 Tax Notes 619 (February 3, 1997); and The Federal Income Tax Consequences of Guarantees: A Comprehensive Framework for Analysis, 48 The Tax Lawyer 105 (1994).

News

News Releases

More Than 40 Cadwalader Attorneys Recognized by Super Lawyers 2014 New York Metro Edition

Sep 15, 2014

Cadwalader Attorneys, Practices Recognized in 2015 Edition of The Best Lawyers in America

Aug 18, 2014

Cadwalader Advises Forbes Media LLC on Majority Stake Sale to International Investors

Jul 18, 2014

Cadwalader Recognized by The American Lawyer With Two 2014 Global Legal Awards

Jul 11, 2014

Cadwalader Recognized Among Leading Firms in The Legal 500 US 2014

Jun 27, 2014

Cadwalader's Christopher Hughes and David Miller Top U.S. Lawyer Rankings Again

May 06, 2014

Cadwalader Advises on Award-Winning CLO 2.0 Transaction

Feb 27, 2014

Cadwalader Advises Elan Corporation, plc in US$8.6 billion sale to Perrigo Company plc

Dec 18, 2013

Cadwalader Again Recognized Among Legal Leaders by IFLR 1000

Nov 15, 2013

Cadwalader Recognized in 2013 Edition of The Legal 500 US

Oct 25, 2013

2014 Edition of The Best Lawyers in America Recognizes 44 Cadwalader Attorneys Across a Range of Practices

Oct 22, 2013

Super Lawyers 2013 New York Metro Edition Recognizes More Than 30 Cadwalader Attorneys

Sep 18, 2013

Cadwalader Partners Christopher Hughes and David Miller Top United States Lawyer Rankings

May 20, 2013

Cadwalader Has Another Breakout Year at the IFLR Americas Awards - Firm is Recognized for Two Outstanding Achievements in Deal and Team Categories

Mar 27, 2013

IFLR 1000 Again Names Cadwalader a Leader in Core Transactional Areas of Practice

Nov 06, 2012

Super Lawyers Names Metropolitan New York Cadwalader Lawyers in More Than 20 Areas of Practice as Outstanding in Their Fields

Oct 15, 2012

2013 Edition of The Best Lawyers In America Recognizes 45 Cadwalader Attorneys in Multiple Areas of Practice

Oct 06, 2012

The Legal 500 Recognizes More than 15 Cadwalader Practices and 47 of the Firm's Lawyers Across U.S. Offices

Jun 06, 2012

Cadwalader's Miller and Hughes Take Top Spots in Annual United States Lawyer Rankings

May 02, 2012

2012 Edition of The Best Lawyers In America Recognizes 45 Cadwalader Attorneys in 30 Areas of Practice

Sep 06, 2011

The Legal 500 U.S. Recommends Cadwalader in 13 Areas of Practice and Highly Ranks More Than 50 Attorneys

Jun 01, 2011

Cadwalader's Miller and Hughes Again Named to Annual United States Lawyer Rankings

May 03, 2011

The Best Lawyers In America Recognizes 37 Cadwalader Attorneys in 21 Areas of Practice

Aug 04, 2010

Cadwalader Practices Commended by US Legal 500

Jun 16, 2010

Two from Cadwalader Take Nations Top Honors

Apr 28, 2010

2010 Edition of The Best Lawyers In America Recognizes Numerous Cadwalader Attorneys

Aug 07, 2009

Cadwalader Attorneys Contribute to New Book on Insurance Linked Securities

Jul 06, 2009

Cadwalader Lauded in Multiple Practices in Chambers USA

Jun 12, 2009

Cadwalader Receives High Marks from The Legal 500

Jun 03, 2009

Two Cadwalader Partners Are Selected as Leaders by United States Lawyer Rankings

Apr 27, 2009

Recent Press

Reinsurance industry expects US appeal after landmark Validus tax case

Feb 19, 2014

Attorneys Applaud Overhaul of Nonprofit Law for Cutting Red Tape

Dec 20, 2013

Cayman Islands Partnership Shelters One of Romney's Top Foreign Investments

Jan 25, 2012

NRA Raises $200 Million as Gun Lobby Toasters Burn Logo on Bread

Jan 11, 2012

Miller Named NYLJ Lawyer Who Leads By Example

Aug 26, 2011

Recognition

More Than 40 Cadwalader Attorneys Recognized by Super Lawyers 2014 New York Metro Edition

Sep 15, 2014

Cadwalader Attorneys, Practices Recognized in 2015 Edition of The Best Lawyers in America

Aug 18, 2014

Cadwalader Recognized by The American Lawyer With Two 2014 Global Legal Awards

Jul 11, 2014

Cadwalader Recognized Among Leading Firms in The Legal 500 US 2014

Jun 27, 2014

Chambers and Partners USA 2014

May 23, 2014

Cadwalader's Christopher Hughes and David Miller Top U.S. Lawyer Rankings Again

May 06, 2014

Cadwalader Advises on Award-Winning CLO 2.0 Transaction

Feb 27, 2014

Cadwalader Again Recognized Among Legal Leaders by IFLR 1000

Nov 15, 2013

Cadwalader Recognized in 2013 Edition of The Legal 500 US

Oct 25, 2013

2014 Edition of The Best Lawyers in America Recognizes 44 Cadwalader Attorneys Across a Range of Practices

Oct 22, 2013

Chambers and Partners USA 2013

May 24, 2013

2013 United States Lawyer Rankings

May 21, 2013

International Financial Law Review's 2013 IFLR 1000

Nov 06, 2012

Super Lawyers 2012

Oct 15, 2012

The Best Lawyers In America 2013

Oct 06, 2012

Chambers and Partners USA 2012

Jun 07, 2012

2012 Legal 500 US

Jun 06, 2012

David Miller and Christopher Hughes Named Top Lawyers by 2012 United States Lawyer Rankings

May 02, 2012

Turnarounds & Workouts Names Cadwalader Partners 2011 Bankruptcy Tax Specialists

Jun 20, 2011

Resources

Clients & Friends Memos

Final and Proposed Regulations Address U.S. Withholding Tax on U.S. Equity Derivatives

Dec 13, 2013

The Final FATCA Regulations: Applications to Foreign Investment Vehicles

Jan 31, 2013

Energy Tax Provisions in the American Taxpayer Relief Act of 2012

Jan 15, 2013

The American Taxpayer Relief Act of 2012

Jan 07, 2013

Announcement 2012-42 Provides Transitional FATCA Relief for Foreign Financial Institutions

Nov 02, 2012

Proposed Regulations Relax the Circular 230 Rules for Tax Practitioners

Oct 04, 2012

IRS Issues New Regulations Defining Publicly Traded Property for Purposes of Determining the Issue Price of Debt Instruments That Are Significantly Modified in a Restructuring or Issued for Property

Sep 26, 2012

United States and United Kingdom Sign Intergovernmental Agreement under FATCA

Sep 20, 2012

U.S. Treasury Department Releases Model FATCA Intergovernmental Agreements

Aug 10, 2012

Senator Stabenow's Alternative Energy Tax Incentive Measure Fails to Pass Senate

Mar 19, 2012

Application of Proposed FATCA Regulations to Foreign Investment Vehicles

Feb 17, 2012

New Proposed and Temporary Regulations Address U.S. Withholding Tax on Cross-Border Equity Derivatives

Jan 25, 2012

Proposed Treasury Regulations Regarding Swaps and Other Notional Principal Contracts

Sep 21, 2011

Investment in Alternative Energy After the End of Cash Grants

Sep 06, 2011

Tax Aspects of the Gang of Six Plan to Reduce the Deficit

Jul 22, 2011

The Dodd-Frank Act: How It Impacts Specific Institutions, Entities and Transactions

Jun 22, 2011

Final Regulations Issued with Respect to FBAR Filing Requirements

Feb 28, 2011

Tax Proposals in the Obama Administration's Fiscal Year 2012 Revenue Budget

Feb 17, 2011

Energy Tax Provisions in the Obama Administration's Fiscal Year 2012 Budget

Feb 17, 2011

Proposed Regulations Expand the Definition of Publicly Traded Property for Purposes of Determining the Issue Price of Debt Instruments That Are Significantly Modified in a Restructuring

Jan 12, 2011

Final Report of President Obama's Deficit Reduction Commission

Dec 03, 2010

IRS Notice 2010-60: Preliminary Guidance on the FATCA Reporting and Withholding Rules

Sep 03, 2010

The Education Jobs and Medicaid Assistance Act of 2010

Aug 11, 2010

Insurance Reforms Under the Dodd-Frank Wall Street Reform and Consumer Protection Act

Jul 20, 2010

The New Scheme for the Regulation of Swaps, with Appendices on Retroactivity, Special Entities and Tax, Under the Dodd-Frank Wall Street Reform and Consumer Protection Act

Jul 20, 2010

Regulation of End Users of Swaps Under the Dodd-Frank Wall Street Reform and Consumer Protection Act

Jul 20, 2010

The Hiring Incentives to Restore Employment Act

Mar 22, 2010

Proposed Regulations Issued With Respect to FBAR Filing Requirements

Mar 01, 2010

The Obama Administration's Fiscal Year 2011 Revenue Proposals

Feb 03, 2010

IRS Proposes Reporting Requirements for Uncertain Tax Positions Under FIN 48

Jan 28, 2010

Tax Extenders Act of 2009

Dec 09, 2009

Foreign Account Tax Compliance Act of 2009

Oct 27, 2009

Treasury Department Guidance Issued on Modification of Securitized Commercial Mortgage Loans

Sep 16, 2009

Foreign Bank and Financial Account Reporting

Aug 14, 2009

FBAR Filing Requirements For Owners of Foreign Accounts, Hedge Fund Investors, Hedge Fund Managers, and Financial Institutions; June 30, 2009 Filing Deadline Extended Until September 23, 2009 For Certain Filers

Jun 29, 2009

The Obama Administration's Fiscal Year 2010 Revenue Proposals

May 20, 2009

Energy Tax Incentives in The American Recovery and Reinvestment Act of 2009

May 18, 2009

IRS Guidance on the Home Affordable Modification Program

Apr 13, 2009

Stop Tax Haven Abuse Act (S. 506 and H.R. 1265)

Mar 06, 2009

Certain Federal Income Tax Provisions of the American Recovery and Reinvestment Act of 2009

Feb 17, 2009

Interim Guidance on Deferred Compensation Arrangements Under Section 457A of the Internal Revenue Code (IRS Notice 2009-8)

Jan 16, 2009

Books

The Handbook of Insurance-Linked Securities

The Handbook of Insurance-Linked Securities provides information on a type of securities, which, by combining elements of insurance and capital markets, provide an alternative channel for transferring risk and raising capital.

Articles

Reforming the Taxation of Exempt Organizations and Their Patrons

Apr 01, 2014

Federal Income Tax Treatment of Hedge Funds, Their Investors, and Their Managers

Aug 15, 2012

How U.S. Tax Law Encourages Investment Through Tax Havens

Aug 08, 2011

Proposed Regulations Expand the Definition of Publicly Traded Property for Purposes of Determining the Issue Price of Debt Instruments That Are Significantly Modified in a Restructuring or Issued for Property

Apr 12, 2011

How U.S. Tax Law Encourages Investment Through Tax Havens

Apr 11, 2011

Current Federal Tax Developments

Jan 01, 2009

Events

14th Annual NYU/KPMG Tax Lecture Series

Apr 08, 2014

Pathways to Tax Reform Series: Supplemental Expenditure Tax

Mar 06, 2013

Tax Advice for the Incoming Administration

Jan 18, 2013

Newsletter

Quorum

Quorum: March 2014

 
ISLN901677776
 
Profile Visibility
#9,696 in weekly profile views out of 89,656 lawyers in New York, New York
#129,265 in weekly profile views out of 1,568,853 total lawyers Overall

Office Information

David S. Miller


New YorkNY 10281-0006




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