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Robert A. Miller Partner

Bob’s principal focus is employee benefits and executive compensation law. He counsels publicly-traded and closely-held businesses regarding qualified and nonqualified employee benefit plans, including pension, profit sharing and 401(k) plans; medical and welfare benefit plans; and executive compensation arrangements.


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Bob provides advice in dealing with plans through their entire life cycle, from design and implementation through merger or termination, for companies ranging from large, multinational corporations to professional service organizations. He is experienced in dealing with tax issues associated with retirement plans, deferred compensation plans, IRAs and welfare plans, and in analyzing coverage and nondiscrimination testing for qualified retirement plans. Bob also counsels clients regarding benefit plan issues in connection with mergers, acquisitions, dispositions, and transitions to new plan designs (such as from traditional defined benefit plans to cash balance plans, pension equity plans or cross-tested profit-sharing plans).

Bob is an active member of the American Bar Association.  He currently serves as the immediate past chair of the Employee Benefits Committee of the American Bar Association’s (ABA) Section of Taxation, and also is former chair of the Employee Benefit Plans and Other Compensation Arrangements Group of the ABA, Section of Real Property, Trust and Estate Law, as well as a former member of the ABA Joint Committee on Employee Benefits.  He has previously served as chair of the Employee Benefits Subcommittee on Defined Contribution Plans of the ABA Tax Section. He has been repeatedly named one of The Best Lawyers in America and a Super Lawyer in the area of employee benefits law and is also ranked by Chambers as a leader in employee benefits and executive compensation.  Bob has also been inducted into the American College of Employee Benefits Counsel, an organization of attorneys who have focused on employee benefits for at least 20 years and written or spoken extensively on employee benefit issues.

Bob has presented at organizations such as Worldwide Employee Benefits (WEB), the Cleveland Tax Institute, Cleveland Tax Club, Private Equity Roundtable, Columbus CEO Forum, American Society of Pension Professionals and Actuaries (ASPPA) and ABA on a broad range of topics including hybrid plans, health care reform, qualified plans as investors in private equity funds, using retirement plans as part of a business entrance or exit strategy, the deferred compensation rules under Section 409A, M&A issues, the Pension Protection Act, financial aspects of qualified plans, and IRAs, joint venture employee benefit issues, cross tested and age weighted profit sharing plans, investment advice, investment and fee disclosures and fiduciary issues.

Bob was an associate with the law firm of Letson & Jarrett before joining Calfee in 1988. He became a partner in the firm in 1996.