Ralph Gano Miller

Background

Gano Miller, Ralph was born on July 6, 1926 in San Diego, California, United States.

Education

Stanford University (Bachelor of Arts, cum laude, 1949 and Master of Business Administration, cum laude, 1951). University of San Diego (Juris Doctor, summa cum laude, 1958).

Career

Worked at Miller, Monson & Peshel (San Diego, California) specializing in Corporate, Employee Stock Ownership Plans (ESOPs), Employee Retirement Income Security Act, Estate Planning, Trusts and Wills, General Civil and Trial Practice (Federal and State Courts and Administrative Agencies), Income, Gift and Estate Tax Law and Litigation (Federal and State), Partnership, Pension and Profit Sharing, Probate and Trust Administration and Litigation, and Real Property Law. Admitted to the bar, 1958, California. Phi Alpha Delta. Certified Public Accountant, California, 1956.

Author: "Minimizing Gift Taxes Through Use of Discretionary Powers," University of Southern California Tax Institute, 547, 1964.

"Estate Planning and Equal Rights," California State Bar Journal, Volume 36, Number. 5, 1961; "Widow"s Election Nationwide Planning for the Million Dollar Estate," 1 California Western Law Review 1, 1965.

"Hazards & Havens of Life Insurance Arrangements," Texas Technology Tax Institute, 1965; "The Voluntary Survivor"s Widow Election," University of Southern California Tax Institute 547, 1967.

"Business Aspects of Estate Planning," New York University Tax Institute, 1974.

"Some Positive Aspects of Stock Bonus Plans and Employee Stock Ownership Plans," University of Southern California Tax Institute, 1975. "Buying Closely Held Stock with Tax-Deductible Dollars," Chartered Life Underwriter Journal, January, 1975. "Stock Bonus Plan-A Tax Planning Treasure Unearthed After 50 Years of Neglect," Journal of Taxation, February, 1975.

"ESOPS/Stock Bonus Plans: Comments on Their Past, Present and Future," Pension & Profit Sharing Tax Journal, Summer, 1975.

"Creating an Estate Plan Database," Trust & Estates, June, 1985. "Using Computers to Present Estate Plans," Trusts & Estates, April, 1986.

"Doing Estate Planning With A Computer," Chartered Life Underwriter Journal, January, 1987. Company-Author: The Tools and Techniques of Estate Planning, The National Underwriter Company, in its 9th Edition.

"Should Estate Planning Attorneys Make Financial Decisions?" Chartered Life Underwriter Journal, July, 1988.

"Should I Pull My Money Out of My Retirement Plan?—A Tougher Question Under Section 4980A," Chartered Life Underwriter Journal, May 1991. "Harnessing the Power of Generation-Skipping Techniques," Financial Planning, September, 1996. The Estate Planning Primer, View Plan, Incorporated., in its 8th Edition, 1996.

Contributor, The Handbook of Estate Planning, Dow, Jones, Irwin, 1987.

Company-Author: "The Complete Tax Planning Handbook for Educators," United Publishers, 1985. Senior Designer View Plan Computer Estate Planning Programs: Estate Forecast Model, Vista, Data Plus, Progeny, Bene Quick, Factuary BackTracker and BeneView.

Member, Board of Regents, University of San Diego Law School, 1958-1961. Lecturer on Federal Income Taxation and Estate and Gift Taxation, 1960-1965.

Adjunct Professor of Law, 1966-1977, and Founding Member, Independent Board of Trustees, 1975, California Western Law School.

Member: San Diego County (Chairman, Section of Taxation, 1963-1964) and American (Member, Sections on: Taxation and Real Property, Probate and Trust Law. Chairman, Administrative Law Section, 1968-1969) Bar Associations. State Bar of California (Member, Tax Section.

Chairman, Taxation Advisory Commission, 1974-1981 and Member, 1977-1981, Board of Legal Specialization).

(Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization). Miller, Monson & Peshel was founded in San Diego by Ralph Gano Miller in 1961.

The firm intentionally limits its areas of practice to enable a high quality of practice in the areas of taxation, business, estate planning and pension law. And limits its growth to maintain the more traditional close contact between attorney and client.

Over the years, the firm has evolved into one of the most prominent and well-respected law firms in San Diego.

The firm has earned its reputation for excellence by dedicating its efforts to provide innovative, high quality and timely legal advice.

Achievements

• Ralph Gano Miller has been listed as a reputable lawyer by Martindale-Hubbell.

Works

More photos

• book

  • The Tools & Techniques of Estate Planning, 16th Edition

    (The completely updated Tools & Techniques of Estate Plann...)

  • The Tools & Techniques of Estate Planning, 15th Edition

    (Stephan Leimberg's Tools & Techniques of Estate Planning ...)

  • The Tools & Techniques of Estate Planning 17th edition

    (The 17th edition of The Tools & Techniques of Estate Plan...)

  • The Tools & Techniques Of Estate Planning 13 Edition (The Tools & Techniques Series)

    (Book by Kasner, Jerry A., Kandell, Stephen N., Miller, Ra...)

Membership

Member, Board of Regents, University of San Diego Law School, 1958-1961. Lecturer on Federal Income Taxation and Estate and Gift Taxation, 1960-1965. Adjunct Professor of Law, 1966-1977, and Founding Member, Independent Board of Trustees, 1975, California Western Law School.

Member: San Diego County (Chairman, Section of Taxation, 1963-1964) and American (Member, Sections on: Taxation and Real Property, Probate and Trust Law.

Chairman, Administrative Law Section, 1968-1969) Bar Associations. State Bar of California (Member, Tax Section.

Chairman, Taxation Advisory Commission, 1974-1981 and Member, 1977-1981, Board of Legal Specialization). (Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization).

Connections

Father:

Ralph Gano Miller

Mother:

Catherine Christine (Mackenzie) Miller

Spouse:

Jeanne Watkins

child:

Mary Kingsland Miller

child:

Anne Christine Miller

child:

Robert Mackenzie Miller

child:

1951 Miller

child:

Mark T.G. Bachelor of Arts cum laude Miller

child:

Master of Business Administration Miller

child:

Catherine Chalfant Miller

child:

Stanford University Miller