Overview

Mark Miller is a tax attorney in Holland & Knight's Nashville office. Mr. Miller focuses his practice on U.S. transactional tax matters.

Mr. Miller's experience includes:

  • general tax counsel for mergers and acquisitions (M&A) transactions
  • corporate, partnership and limited liability company (LLC) formation and operations, including drafting of partnership and LLC agreements, as well as compensation and equity incentive arrangements
  • negotiation and drafting of tax provisions of various transaction agreements and documents
  • customized tax advice to healthcare companies, surgery centers, hospitals and physician groups, with an emphasis on joint ventures, syndications and buybacks of equity interests, as well as M&A transactions
  • counsel to tax-exempt organizations, including nonprofit hospitals and other healthcare entities, on issues relating to formation, reporting compliance, executive compensation, private inurement, intermediate sanctions and unrelated business taxable income
  • formation and structuring of real estate funds

Mr. Miller has the high-level technical knowledge that comes from more than 25 years of tax practice, and also the distinct ability to find creative yet practical solutions to help achieve clients' business goals in the most tax-efficient manner.

Prior to joining Holland & Knight, Mr. Miller was an attorney with a national law firm in its Nashville office.

Representative Experience

  • Handled a number of tax matters for one of the largest publicly traded hospital companies in the United States and a leading operator of general acute care hospitals in communities across the country
  • Represented one of the nation's largest private, nonprofit healthcare systems on multiple tax-exempt matters
  • Served as lead tax counsel for the owners of a company that designs, manufactures, installs, maintains and repairs custom-designed air, gas and materials handling equipment for a variety of heavy industrial applications, including energy efficiency and pollution reduction solutions, during the company's sale to a private equity fund
  • Represented a social media technology company that owns and operates social networking sites in a merger of its subsidiary with the owner and operator of a social networking website, including serving as lead tax counsel in connection with a tax opinion to be filed with the client's Form S-4; the merger consideration of approximately $100 million was paid in cash and stock
  • Advised a company that provides leading-edge technologies in lightweight materials and composite components for the automotive, heavy truck, construction and heating, ventilation and air conditioning (HVAC) industries in the acquisition and related financing activities of the composites operations of a Canadian parts manufacturer for automakers and its subsidiaries and affiliates
  • Served as outside counsel for a large real estate company on syndication and private placement matters, as well as entity formation and structure of property ownership
  • Represented an ambulatory surgical care (ASC) client with regard to the tax aspects of its acquisition of an endoscopy group that owns and operates more than 60 surgery centers focusing on gastrointestinal procedures, as well as associated medical practices and related businesses, in a $400 million transaction
  • Served as outside tax counsel for a national student housing developer in its initial public offering (IPO) with approximately $380 million in proceeds

Credentials

Education
  • New York University School of Law, LL.M.
  • Indiana University Maurer School of Law, J.D., cum laude
  • Murray State University, B.A., magna cum laude
Bar Admissions/Licenses
  • Tennessee
Court Admissions
  • U.S. Tax Court
Memberships
  • American Health Law Association (AHLA), Tax and Finance Practice Group
  • Tennessee Bar Association
  • American Bar Association
  • Nashville Bar Association
Honors & Awards
  • The Best Lawyers in America guide, Tax Law, 2014-2024

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