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Carla Miller-James

Associate
+1.704.331.7417
Fax +1.704.353.3117

Ms. Miller-James is an associate in the Charlotte office and focuses her practice on employee benefits.   She has experience in a wide range of employee benefit and executive compensation issues.  She regularly advises clients on the design, implementation and administration of qualified retirement plans, nonqualified deferred compensation plans, and equity plans.

Ms. Miller-James also counsels clients in the areas involving the correction of qualified plan defects and related submissions under IRS and Department of Labor correction programs; 457 plans for tax-exempt and government entities; and welfare benefit programs.

Professional Background

Prior to joining the firm, Ms. Miller-James was associated with an international law firm in California and was a Tax Manager with a Big 4 accounting firm in Washington, D.C.   Ms. Miller-James also worked for the Internal Revenue Service as well as the U.S. Department of Housing and Urban Development in Washington, D.C.

Professional/Civic Activities

  • American Bar Association (Tax Section, Employment Tax Committee; Co-Chair, Recent Developments Subcommittee, 2005-2006)
  • University of Pennsylvania Alumni Secondary Schools Committee
  • Food & Friends, Washington D.C.
  • Advised clients on design and implementation of executive compensation plans.
  • Advised public and private companies on process for implementing incentive plans that provide stock options, stock purchase rights, restricted stock, or other deferred compensation arrangements.
  • Counseled clients on securities law aspects of deferred compensation arrangements.
  • Identified and assisted with correction of plan administration errors and prepared filings under the IRS EPCRS and Department of Labor DFVC.
  • Advised clients regarding applicability of the new deferred compensation provisions of Section 409A.