Walter W. Miller
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Wally Miller helps employers to comply with the myriad of laws governing retirement plans and other employee benefit programs. Mr. Miller has extensive knowledge and experience in matters involving qualified Section 401(k), 403(b) and 457 retirement plans; non-qualified deferred compensation plans; welfare benefit plans, including Section 125 cafeteria plans, self-insured medical plans and health reimbursement arrangements (HRAs); VEBAs; flexible spending arrangements (FSAs); health savings accounts (HSAs); ERISA compliance; HIPAA privacy; and plan-related issues in connection with acquisitions, dispositions and mergers.
A primary focus of Mr. Miller's current practice is the Health Care Reform Act legislation (the Patient Protection and Affordable Care Act). He works with clients to evaluate the effect of the new law on their group health plans, and offers advice as to the manner of addressing the new rules.
Mr. Miller is listed both in The Best Lawyers in America and SuperLawyers as being among the top attorneys in the field of employee benefits. He has also been elected as a Fellow of the American College of Employee Benefits Counsel, which is regarded as the preeminent professional association for employee benefits attorneys. He currently serves as a representative to the IRS Tax Exempt and Government Entities (TE/GE) Council for the Pacific Coast Region.
Professional & Community Activities
Mr. Miller is a nationally recognized author and speaker, and has served as a member of the Editorial Advisory Board of the Journal of Taxation of Employee Benefits. Mr. Miller is an active member of the Western Pension & Benefits Conference (President of the National Board - 2007-2008). He is also a member of the Oregon State Bar.
• Taxation of health and welfare benefits. Warren, Gorham & Lamont. (1994).
• Designing severance packages. RIA Tax Advisors Planning Series. (1998, 2002).
• VEBAs, cafeteria plans and other fringe benefit plans. AICPA Course Book. (1998).
Professional Journal Articles
• Health and welfare benefits law: Constant refinement means practitioner awareness is critical. Journal of Taxation of Employee Benefits. (January/February 2000).
• Self-insured medical plans: Cost savings for employers, but design must consider nondiscrimination standards. Journal of Taxation of Employee Benefits. (January/February 2000).
• VEBAs may be the solution for clients' welfare benefit plans. Journal of Taxation of Employee Benefits. (May/June 1999).
• IRS finally issues new COBRA regulations. Journal of Taxation of Employee Benefits. (March/April 1999).
• "Tax Implications of the Health Care Reform Act," Northwest Federal Tax Conference (October 24-25, 2011)
• "COBRA Case Studies: What Goes Wrong," Western Benefits Conference, Best of Both Worlds (July 24-27, 2011)
• "DOL Investigation Update," Los Angeles Benefits Conference (January 12, 2011)
• "Health Care Reform: What Employers Need to Know and Do!" Northwest Resource Management Association (October 1, 2010).
• "Zip Your Lips! The HIPAA Privacy Rule" and "What Happens in Health Care Stays in Health Care: The HIPAA Privacy Rule," CIS 8th Annual Meeting & Risk Management Conference (February 12, 2009).
• "HIPAA: Employer Responsibilities," Local Government Personnel Institute 33rd Annual Conference (September 11, 2008).
• "IRS & DOL Audits," Oregon Society of Certified Public Accountants - 2007 Employee Benefits Conference (November 12, 2007).
• "Self-Insured Arrangements; Multiple Employer Welfare Arrangements (MEWAs)" and "ERISA Q&A," Association of Insurance Compliance Professionals Annual Meeting (October 28-31, 2007).
• "Code Section 409A Deferred Compensation Arrangements," Eugene-Springfield Tax Association (September 25, 2007).
• "HIPAA Portability and Nondiscrimination Rules" and "ERISA Reporting and Disclosure Requirements," Lorman Education Services (August 30, 2007).
• "Litigation Update," 2007 Los Angeles Benefits Conference (January 25, 2007).
• "Compliance Survival: COBRA, HIPAA and Privacy in Oregon," Lorman Education Services (August 31, 2005).
• "HIPAA Portability: Final Guidance is Out!" Western Pension & Benefits Conference – Portland Chapter 2005 Spring Seminar (April 20, 2005).
Admitted to Practice
Oregon State Courts
DePaul University, Master of Science in Taxation (1983)
DePaul University, Juris Doctor (1982)
Loyola University, Bachelor of Science (1977)
Health Care Reform Act: Who's Paying the Bill?, January 24, 2013
IRS Issues Guidance on Health Care Reform Act's "Play-or-Pay" Penalty, January 22, 2013
It Ain't Over 'Til It's Over, December 17, 2012
2013 Employee Benefit Limits, November 5, 2012
What Must Employers Do Upon Receiving a Medical Loss Ratio Rebate, July 30, 2012
After the Supreme Court's Health Care Reform Decision: What Employers Now Need to Do, July 6, 2012
Looming Deadline for Compliance with New Labor Department Retirement Plan Service Provider Disclosure Regulations, May 10, 2012
New IRS Position On Plan Loan Interest Rate, February 22, 2012
2011 Year-end Employee Benefits Report, December 27, 2011
PPACA Uniform Explanation of Coverage, June 3, 2011
CMS Issues New Medicare Part D Creditable Coverage Notice Deadline and Model Form, May 23, 2011
IRS Issues Guidance on W-2 Reporting of Healthcare Plan Coverage, April 13, 2011
Oregon Retroactively Exempts Health Coverage for Older Children from State Taxation, March 16, 2011
Update on Oregon Tax Treatment of Health Coverage for Older Children, January 5, 2011
State Tax Treatment of Health Coverage of Older Children, December 20, 2010
Health Care Reform: Special Considerations for Small Businesses, December 10, 2010
2011 Retirement Plan and Employment Benefit Limits, November 2, 2010
Medical Insurance Plans Must Now Comply With Nondiscrimination Tax Rules, September 14, 2010
IRS Issues Guidance Regarding Grandfathered Plan Status Under the Health Care Reform Act, June 24, 2010
IRS Allows Immediate Mid-Year Health FSA Election Changes for Expenses of Adult Children, June 16, 2010
Participation in the Health Care Reform Act's Early Retiree Reinsurance Program Requires Urgent Action, June 16, 2010
The Health Care Reform Act: What it Means for Employers, April 13, 2010