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David E. Miller is an attorney who specializes exclusively in estate planning. A practicing attorney for over 50 years, he graduated from the Ohio State College of Law in 1964 with a Doctor of Law degree. He is a member of California, Ohio, Washington, D.C., New York and Virginia State Bars. He is also admitted to practice before the United States Supreme Court, the United States Tax Court and the United States Court of Appeals. His previous experience includes being an Assistant Attorney General for the State of Ohio and a Lieutenant Commander in the United States Navy. In addition to maintaining his active law practice, he qualified a statewide initiative to eliminate the California Inheritance Tax, which was approved by the voters and became law. Mr. Miller has personally established over 15,000 revocable living trusts. He has lived in the Bay Area for over 50 years. He is married and has three children. He is the author of a book titled Living Trusts and Beyond.

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