ATTORNEYS

Richard J. Miller, Jr.

Phone: (212) 818-9163
Fax: (212) 818-1264
Email: rjmiller@gss-law.com
vCard:

Richard J. Miller, Jr. is a Partner at Greenfield Stein & Senior, LLP.  His practice focuses on tax, estate and trust planning, administration and litigation, and representation of not-for-profit organizations, cultural institutions, and private clubs.    Mr. Miller has extensive experience in matters involving sophisticated wealth transfer tax planning, trust and estate administration, and charitable planning for individuals, families, and organizations.

In addition to his practice, Mr. Miller often lectures on tax and estate-related matters and has served as an adjunct professor of law at Albany Law School and recently as a Guest Lecturer at Yale Law School.

Mr. Miller is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and a Member of the Surrogate’s Court Advisory Committee.  He has also served as a Member of the Judicial Screening Committee for the Third Department of New York State, and Chair of the Nelson A. Rockefeller Performing Arts Center Corporation.

He is admitted to practice in the States of New York, Florida, Connecticut, Colorado, and the District of Columbia.

Mr. Miller started his legal career at the law firm of Dewey, Ballantine, Bushby, Palmer & Wood, and was subsequently a partner in the law firms of McNamee Lochner Titus & Williams, P.C., Morris & McVeigh LLP, Blank Rome LLP, and Hughes Hubbard & Reed, LLP.  Mr. Miller founded his own law firm in 2025 and on November 1, 2026, merged his practice into Greenfield Stein & Senior, LLP.

Mr. Miller is deeply committed to the arts and civic life, having served in leadership roles across an extraordinary range of institutions.  He served as the President of the Metropolitan Opera Guild, a Managing Director of the Metropolitan Opera Association, and is currently a Member of the Association. He is also involved with several organizations and volunteer boards, including the American Liver Foundation, the Bagby Foundation for the Musical Arts, Inc., Chanticleer, the Blue Hill Troupe, the New Criterion and the Foundation for Cultural Review, the Rome Chamber Music Festival, the American Friends of the Salzburg Easter Festival, and the Albany Rural Cemetery Association.  Mr. Miller formerly served on the boards of Glimmerglass Opera, the Lake George Opera Festival, the Chamber Music Society of Lincoln Center, the American Associates of the Royal Academy Trust, the International Festival of Aix-en-Provence and the Emma Willard School.

Mr. Miller received his B.A, with honors, from Williams Collrge, his J.D., cum laude, from Albany Law School of Union University, J.D., and his L.L.M. (Taxation) from New York University School of Law.

 

Recognitions

  • Martindale Hubbard AV Preeminent Rating
  • 2009–Present, listed in Best Lawyers of America©
  • 2013–2023, 2026 New York Metro “Super Lawyer” in Tax, listed in Super Lawyers
  • Career Bridges, Distinguished Achievement Award; facilitating opportunities for young opera singers
  • Outstanding Young Alumnus, Albany Law School (1992)

 

Programs & National Presentations

  • “Recent Developments in Fiduciary Accounting Proceedings,” The Surrogate’s Association of the State of New York, May 21, 2026
  • “Coffee and Taxes,” American Liver Foundation Webinar, April 9, 2026
  • “Navigating the Current Club Landscape,” Georgia Chapter of the Club Management Association of America, September 2025
  • Anchin Private Wealth — Love, Marriage and Estate Planning (Summer 2023), Anchin Private Wealth Group
  • Blank Rome LLP — Act Now before Sweeping Changes to the Estate and Gift Tax Go into Effect (Fall 2021); On-Demand Webinar
  • New York State Bar Association — Estate and Gift Tax Planning During the Coronavirus Pandemic; CLE Webinar, May 14, 2020 (Program Lecturer & Materials Author)
  • American College of Trust and Estate Counsel (ACTEC) 2017 Annual Meeting, State Laws Committee — Estate Tax Repeal: Trumping Estate and Inheritance Tax Laws?; March 11, 2017 (Committee Presentation)
  • University of Miami School of Law, 51st Annual Heckerling Institute on Estate Planning — There is Never Just One Cockroach in the Kitchen: The Art of Planning for the Corporate Executive; January 12, 2017 (Program Lecturer & Materials Author)
  • Metropolitan Opera Association — Deferred Charitable Giving Techniques; 2015–present (Program Lecturer & Materials Author)
  • Association of the Bar of the City of New York — A Passion for the Law in Operas: Arias, Scenes and Conversations about Law and Opera; May 15, 2014 (Program Lecturer & Panelist)
  • New York Surrogate’s Court Association — Reformation Proceedings; May 8, 2014 (Program Lecturer)
  • Practicing Law Institute, 43rd Annual Estate Planning Institute — Estate Planning with Life Insurance; September 10, 2012 (Program Lecturer & Course Materials Author)
  • New York State Bar Association, Trusts and Estates Section Spring Meeting, Washington, D.C. —Panelist; May 2012
  • New York State Bar Association CLE — Estate Litigation; June 2011 (Program Lecturer)
  • New York State Bar Association CLE — Practical Skills: Probate and the Administration of Estates; October 2010 (Program Chair)
  • New York State Bar Association CLE — Estate Planning After Divorce; June 2010 (Program Lecturer)
  • New York Surrogate’s Court Association — Decanting in New York State; May 2010 (Lecturer)
  • New York State Bar Association, Trusts and Estates Section Annual Meeting — Estate Tax Planning for Non-Residents with New York Situs Property; January 2005 (Program Outline & Lecturer)
  • New York State Bar Association — Estate Planning for the Middle Class Client; June 2003 (Program Lecturer)
  • Albany Law School of Union University — Basic Will Drafting for Practicing Attorneys; November 2000 (Program Lecturer)
  • Tula Law School, Tula, Russia — American Property Law; November 1999 (Program Outlines & Lecturer)
  • Key Private Bank — Estate Planning for Business Owners (Lecture to Practicing Attorneys); Melville, New York; April 28, 1999 (Program Lecturer)
  • Palm Beach County Bar Association — Drafting Pitfalls for Practicing Attorneys; Palm Beach, Florida; October 1993 (Program Outline & Lecturer)

Publications & Written Works

  • Quoted in “The Big Gift: How Trump’s Tax Law Supercharges Estate Planning,” Worth Magazine, August 25, 2025
  • Authored “Trump Law’s Estate Tax Exemption Is a Boon for Wealth Planning,” Bloomberg Law, August 6, 2025.
  • Quoted in “Don’t Itemize? Doesn’t Matter. You’re Getting a New Tax Break.,” Barron’s, July 11, 2025.
  • Quoted in “Complicated Estate Tax Forms Need E-Filing Option, Tax Pros Say.” Bloomberg Law, January 30, 2024.
  • Aspatore Books (Thomson Reuters) — Strategies for Trusts and Estates in New York, 2014 Edition: “Using Portability to Avoid the New York Estate Tax”