With more than 35 years of experience, Russ Miller has represented practically every type of entity permitted to borrow funds on a tax-exempt basis – from state and local governmental entities and non-profit organizations to for-profit developers of low-income housing and small manufacturers.
Russ’s focus on the federal income tax law related to public finance includes nonprofit finance, healthcare finance, working capital financings, exempt facility financings, and pooled financings. He has extensive experience with all federal income tax aspects of municipal finance transactions, including refundings and arbitrage and rebate matters.
Russ has assisted numerous public finance clients involved in Internal Revenue Service audits, and he has provided assistance to organizations in seeking or retaining non-profit or governmental tax-exempt status.
B.S., University of Southern California
J.D., Santa Clara University School of Law
LL.M., New York University
U.S. District Court for the Northern District of California
U.S. Court of Appeals for the Ninth Circuit
- Bond Counsel
- Borrower’s Counsel
- Private Placements
- Arbitrage Rebate Services
- Special Tax Counsel
- “Nonprofit Joint Ventures”, reprinted in Higher Education Law Bulletin Vol. X No. 3
- “Birthing the Bond Opinion – Underlying Tax Due Diligence and Documentation Issues,” National Association of Bond Lawyers, Bond Attorneys Workshop
- “Tax Due Diligence and Documentation,” National Association of Bond Lawyers, Bond Attorneys Workshop
- National Association of Bond Lawyers
- American Bar Association
June 20, 2023Attorney News
Jackson Walker is pleased to announce the arrival of a new Public Finance practice group based in our Houston office. With more than 140 years of collective experience, the group has represented clients in more than $200 billion of public finance transactions.