David Miller, Principal, ERNST & YOUNG LLP

David A. Miller


David Miller is a Principal in Ernst & Young's National Tax Department, resident in Dallas, Texas. David consults with the Firm's clients and offices on tax planning associated with all aspects of the formation, operation, acquisition, combination and liquidation of public and private partnerships and corporations, and on real estate transactions, and is a member of the firm's opinion review committee for joint ventures and partnerships, real estate and infrastructure. He has over 20 years of consulting experience and represents numerous venture capital funds, real estate opportunity funds, infrastructure funds, private investors, public companies, REITs, partnerships and master limited partnerships in connection with a variety of M&A transactions and also has extensive experience in structuring both strategic and financial joint ventures. In that regard, David has been actively involved in the developing trends and strategies related to investments in infrastructure (in particular, timber, toll roads, electric transmission and distribution systems and pipelines) by infrastructure funds, REITs and master limited partnerships. Before joining Ernst & Young, David was a partner in the National Tax Services Group of PricewaterhouseCoopers LLP, and was previously associated with the law firm of Jenkens & Gilchrist, P.C. David has contributed to a number of tax publications and tax institutes, including Journal of Limited Liability Companies, Tax Management Real Estate Journal; the Practising Law Institute's Partnerships, LLCs and LLPs: Uniform Acts, Taxation, Drafting, Securities and Bankruptcies and Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances; and USC Law School Tax Institute. He has spoken at numerous conferences and meetings around the country sponsored by the American Law Institute-American Bar Association, the American Bar Association Section of Taxation, the Great Plains Federal Tax Institute, the National Association of Real Estate Companies, the Southern Federal Tax Institute, the Tennessee Federal Tax Institute, the Tax Executives Institute, the Practising Law Institute and the Texas Federal Tax Institute, among others. David earned a J.D. from the University of Nebraska, Lincoln College of Law (Order of the Coif), and a BA from the University of Nebraska. David is a member of the Section of Taxation of the American Bar Association and serves as a Vice-Chair of the Real Estate Committee. David is also a member of the Tax Section of the State Bar of Texas and the Tax Section of the Dallas Bar Association.