Courtney C. Miller joined Adams and Reese in 2006 after practicing with a tax boutique firm. As a member of the Tax team, she focuses primarily on estate and gift planning and succession law, but also provides counsel in corporate, matrimonial and charitable transactions.
She handles successions of all sizes, and represents heirs having interests in adversarial successions. She is also experienced with the preparation of estate and gift tax returns. In the estate planning arena, Courtney prepares wills, powers fo attorney, and various types of trusts. Courtney's experience is further exhibited through an integrated analysis of the client’s current assets, cash flow and tax liability, then development and implementation of strategies to most effectively and efficiently transfer wealth and reduce estate taxes.
Her other significant contributions and honors include:
Experience with the United States Department of Maritime Administration’s (MARAD) Capital Construction Fund and Construction Reserve Fund programs, from assisting clients in the application to MARAD for such contracts to the administration of the funds and accounting to MARAD for receipt of and use of the funds. MARAD has referred clients to Courtney, and in one particular case she deferred roughly $10 million in income tax attributable to the operation of a client’s vessel.
Assisting with corporate transactions ranging from either the sale or purchase of “mom and pop” companies to large corporations. Her services have ranged from due diligence conducted prior to the transaction, assisting with analyzing tax issues and the structuring of the transaction, to actual drafting of transactional documents and working with the accountant in preparation of tax returns to report the transaction.
Drafting and negotiating marriage contracts.
Graduating cum laude from Loyola University School of Law where she was selected as a Crowe Scholar, received several academic awards and scholarships, and was a member of the Alpha Sigma Nu National Jesuit Honor Society and the St. Thomas More Law Society. She was also a charter member of the Real Estate Law Society.
Receiving UNO’s Outstanding Graduate Award while pursuing her Bachelor of Science degree in Business Administration at the University of New Orleans, cum laude.
In her practice, Courtney also focuses on charitable planning and prepares “Special Needs Trusts” for individuals with disabilities fearing loss of government benefits.
She is a member of the New Orleans Estate Planning Council and Association of Women Attorneys. She also serves on the Board of Directors of Shell New Orleans Federal Credit Union.
In her free time, she enjoys spending time with family and friends, going to the beach, traveling and shopping.
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