About Glenn S. Miller

Glenn Miller brings a creative approach to tax issues present in a wide range of domestic and international transactions.

Glenn has experience in multiple industries, including affordable housing, real estate investment trusts (REITs), data centers, undersea cables and cross-border real estate investments. He has particular experience structuring real estate investments by pension funds and REITs.

At the intersection between business realities and income tax law

While at a previous Washington, DC, law firm in the 1990s and early 2000s (Swidler & Berlin, Chartered), Glenn worked at the cutting edge of the competitive local exchange carrier (CLEC) boom, which culminated in the early Internet. Glenn (while then an associate) and his firm were involved with the acquisition of Internet pioneer UNET by MFS (later acquired by WorldCom) in 1996 and Glenn later structured the tax ownership of the early undersea cable systems for Global Crossing, MFS and Google (now Alphabet). Glenn has structured multiple data center land assemblages and has overseen data center or data center land sales to such parties as AWS, QTS, Northwestern Mutual Life Insurance Company and others.

He also has established a national reputation in the areas of affordable housing and historic tax credits, where he has developed groundbreaking deal structures that have generated hundreds of millions of dollars in profits for his clients. Glenn also has experience with the tax issues that arise in bankruptcies, workouts and restructurings — particularly those involving real estate borrowers and lenders and restructurings involving federal and state tax credits.

Practice Focus

  • Transactional tax planning
  • Data centers
  • REITs
  • Affordable housing and community development and low-income housing tax credits
  • Historic tax credits
  • Opportunity zones
  • Post-transaction tax planning
  • Resolving tax controversies before the Internal Revenue Service (IRS)

News

Publications

Presentations and Events

Practices
Industries
Education
  • Harvard Law School, JD, cum laude
  • Louisiana State University, BS, summa cum laude
Bar Admissions
  • District of Columbia
Court Admissions
  • US Tax Court
Recognitions
Recognized or listed in the following:
  • The Legal 500 United States
    Recommended Attorney, 2015, 2024
Award Methodologies