Mr. Miller specializes in real estate, tax planning, multifamily affordable housing and community development. His experience covers structured finance and securitization transactions and transactions involving investments by pension funds, real estate investment trusts and tax-exempt organizations, in real estate and other income-producing assets. Mr. Miller is an authority on affordable housing and historic tax credits. He created the widely used 80-20 tax structure that permitted the first practical syndication of mixed-use low-income housing projects and Sub-50 (volume-cap efficient tax-exempt recycled bond structure) tax structures.  He earned his Juris Doctor, cum laude, from Harvard Law School and his Bachelor of Science, summa cum laude, from Louisiana State University.