Ethan Millar is a nationally recognized expert in the fields of unclaimed property and state taxation. His state tax practice focuses primarily on audit defense, administrative appeals and litigation, with an emphasis on California tax matters. He also has extensive experience in advising clients in multi-state tax issues associated with mergers, acquisitions and other business transactions. Ethan’s unclaimed property practice focuses on planning opportunities, single- and multi-state audit defense, voluntary disclosures, administrative appeals, and litigation. Ethan is also one of the leading attorneys in the country in advising clients regarding unclaimed property, consumer protection and other federal and state regulatory issues related to gift cards, promotional programs and other prepaid access products. He has advised over 80 companies regarding their gift card and/or promotional programs.
Ethan currently chairs the Unclaimed Property and State and Local Tax subcommittees of the Business Law Section of the American Bar Association (ABA). He has also served as an adjunct state tax professor at Emory University School of Law, has published over 20 articles on state tax and unclaimed property issues, and is a frequent lecturer on state tax and unclaimed property topics. He graduated Order of the Coif from UCLA Law School.
- Defended a major telecommunications provider in sales/use tax class actions in California, Georgia, Alabama and Florida.
- Represented a government-sponsored enterprise in cases filed in Nevada, Michigan and Ohio regarding the imposition of state and local real property transfer taxes (total amount of taxes and penalties at issue exceeded $50 million).
- Represented one of the three national credit reporting agencies in an alternative apportionment case in Mississippi.
- Represented a Fortune 500 company in a $20-plus million Georgia case regarding the state tax treatment of an I.R.C. § 338(h)(10) election.
- Represented over a dozen major companies in multistate unclaimed property audits across the United States (several of these audits involved over 30 states simultaneously).
- Represented numerous public and private companies, including several national banks, in connection with various M&A transactions.
- Counseled dozens of clients in restaurant, retail and other industries, including several Fortune 100 and Fortune 500 companies, regarding the structure and operation of their gift card programs.
- Represented a nationwide mall operator and gift card seller before the Georgia Supreme Court in connection with a class action lawsuit involving the potential application of state unclaimed property laws to unredeemed gift cards.
- Represented a major motion picture studio in connection with a variety of domestic and international joint ventures, film financing transactions, acquisitions and dispositions.
- Represented domestic and offshore hedge funds in connection with numerous securities offerings for U.S., U.S. tax-exempt and non-U.S. investors (utilizing both direct investment and master-feeder structures).
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Ethan Millar and Richard Kariss were quoted in a State Tax Notes article discussing the ramifications of The Gillette Co. et al. v. Franchise Tax Board case and what the future might hold for the Multistate Tax Commission and the Multistate Tax Compact. It also explores moves states could take to minimize the effect of the opinion.
November 16, 2012
In the Press
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Ethan Millar was extensively quoted in a State Tax Notes article discussing the second decision in The Gillette Co. et al. v. Franchise Tax Board case, which provided that taxpayers were permitted to elect to use the equally weighted three-factor apportionment formula in the Multistate Tax Compact rather than California’s statutory double-weighted sales factor formula.
October 29, 2012
In the Press
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May 1, 2012
In the Press
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August 10, 2010
In the Press
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In January 2013, the Uniform Law Commission (ULC) authorized the appointment of a new Study Committee on Revision of or Amendments to the Uniform Unclaimed Property Act (the Study Committee) to explore revising or amending the Uniform Unclaimed Property Act (the Uniform Act).
April 19, 2013
Advisories
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This advisory was previously published as a Law360 “Expert Analysis” column on March 14, 2013.
All 50 states and the District of Columbia have enacted, and enforce, laws providing for the reporting and remittance of unclaimed property. Over the past few years, states’ administration of their unclaimed property/escheat laws have received increased attention from the media, business and political community. Such attention is well deserved, considering the states’ aggressive posture toward the pursuit of unclaimed property—arguably with the goal of raising revenue, rather than reuniting owners with their property. Delaware’s administration and enforcement of its unclaimed property laws has been of particular interest.
March 20, 2013
Advisories
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In unclaimed property audits and in voluntary disclosures, states commonly take the position that time-based, contractual limitations on an owner’s right to claim unclaimed property may be disregarded by the state.
November 5, 2012
Publications
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Summer 2012
Publications
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September 12, 2011
Publications
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May 3, 2010
Publications
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Summer 2009
Publications
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"State Tax Treatment of I.R.C. §338(h)(10) Elections," Institute of Professionals in Taxation Annual Meeting, June 2008.
June 2008
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Georgia Limited Liability Company Forms and Practice, 2nd ed., 2006 (revised 2008).
2008
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Practical Guide to U.S. Transfer Pricing, Third Edition, Matthew Bender & Company, Inc./LexisNexis Group, 2006 (revised 2008).
2008
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"State and Local Tax Aspects of Corporate Acquisitions," Practising Law Institute, 2008.
2008
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"California Unclaimed Property Act Enjoined," Corporate Business Taxation Monthly, Vol. 9, No. 2, November 2007.
November 2007
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July 2007
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December 2006
Publications
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October 2006
Publications
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September 2006
Publications
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"State Taxation of Nonresident Limited Partners May Be Unconstitutional," 6 Practical US/Domestic Tax Strategies 13 (July 2006).
July 2006
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May 2006
Publications
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March 2006
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"California Annual LLC Fee Held Unconstitutional - Potential Refund Claims for LLCs," 6 Practical US/Domestic Tax Strategies 13 (March 2006).
March 2006
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"Should States Adopt Circular 230’s Rules Applicable to Written Tax Advice?" N.Y.U. Annual Institute on State & Local Taxation, 2006.
2006
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April 2005
Publications
Past Events
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May 16, 2013
Event
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March 24-27, 2013
Seminar
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March 4-7, 2013
Seminar
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November 1-3, 2012
Seminar
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July 16-17, 2012
Seminar
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April 26, 2012
Webinar
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March 11-14, 2012
Seminar
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February 22, 2012
Webinar
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January 13, 2012
Webinar
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December 13, 2011
Webinar