Jump To Content


  • Ohio, 1999


University of Toledo College of Law, J.D. cum laude, 1998

Temple University, M.M. summa cum laude, 1974

Indiana University of Pennsylvania, B.S. summa cum laude, 1970


Gary L. Miller is an of counsel attorney who concentrates his practice in the areas of estate planning, probate, elder law, business law, tax and qualified retirement plans.

Mr. Miller joined the Firm in 1998 after 21 years of experience as a financial planner, most recently as estate and business planning specialist and pension specialist for Seymour and Associates in Maumee, Ohio. During that time, Mr. Miller received the Chartered Life Underwriter and Chartered Financial Consultant designations from the American College.  



  • Assisting clients in planning their estates in order to minimize estate taxes and probate costs and to address such issues as potential remarriage of a surviving spouse, caring for minor children and asset management and protection for beneficiaries.
  • Structuring beneficiary designations for retirement plans in such a manner as to maximize the beneficiary's ability to stretch out distributions and defer taxes.
  • Assisting parents in planning for special needs children in order to preserve the children's government benefits after the parents' deaths.
  • Advising current and potential nursing home residents and their families regarding Medicaid rules and available planning strategies to obtain eligibility for Medicaid.
  • Advising clients regarding the funding and appropriate arrangement of new and existing life insurance, including available split-dollar arrangements.
  • Assisting business owner clients with succession planning in order to preserve the owner's business for future generations or to assure the family's ability to receive fair value at the business owner's death.
  • Advising wartime veterans regarding available planning strategies to obtain the Aid and Attendance Benefit.

Honors & Affiliations

Community/Professional Affiliations

Mr. Miller is a former member of the Toledo Estate Planning Council (past president) and the National Academy of Elder Law Attorneys.  Additionally, he is active in his church, where Mr. Miller currently serves as deacon board chair, a small group leader and the keyboard player on the worship team, and where he has served in the past as church chair, treasurer, chair of a Pastor Search Committee and chair of the Constitution Committee. Mr. Miller is a member of the board of directors of Miracle Camp and Retreat Center (Lawton, Michigan). He has sung with Masterworks Chorale for many years, and he performs in Perrysburg Musical Theater productions.

Publications & News


Main Menu