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Nanette Lee Miller CPA*

Partner - Assurance
Watch and Money
 
101 Montgomery Street
Suite 1900
San Francisco, CA 94104

415.432.6230
NanetteLee.Miller@marcumllp.com
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*Licensed by the State of California

Nanette Lee Miller is the Firm's West Coast Partner-in-Charge of Assurance Services. She also serves as California Healthcare Practice Leader. In addition, she is Founder and Co-leader of the Modern Family & LGBT Services Practice Group.

Ms. Miller has more than 30 years of experience in public accounting, providing assurance, accounting and business consulting services to publicly and privately held businesses, as well as not-for-profit organizations. She is a trusted business advisor for start-up and emerging companies, as well as troubled entities that require restructuring.

Ms. Miller has provided assurance and accounting advisory services for both public and private companies in a broad range of industries, including the technology, healthcare and PEO sectors. She combines a practical, technical and service-driven approach to her client engagements.

Ms. Miller founded the Firm's Modern Family & LGBT Services group in 2012, a full year before the historic overturning of the Defense of Marriage Act by the U.S. Supreme Court. Her astute recognition of the complex and distinct Tax and Estate Planning needs of the LGBT community established Marcum as the national thought leader in this specialty area. Nanette and her practice colleagues provide tax compliance and consulting services to address the specialized needs of high net worth modern families, same-sex couples and LGBT individuals, state-by-state and around the country.

Ms. Miller is a recognized leader in her specialty areas and a frequent media guest, as well as a panelist and speaker at many industry conferences and other events. She has appeared on Bloomberg TV and Fox News and has been quoted by CNN Money, Wall Street Journal, BBC, and the New York Times, among others.In 2016, she was inducted into the San Francisco Business Times' Forever Influential Honor Roll, after being named in three successive years to the roster of Most Influential Women in Business, from 2013 to 2015. Also in 2016, she was honored as an OUTstanding Voice in the San Francisco Business Times' 2nd annual Business of Pride program.

Ms. Miller is an active member of her community and has served on many not-for-profit boards.

Professional & Civic Affiliations
  • American Institute of Certified Public Accountants (AICPA)
  • California Society of Certified Public Accountants (CalCPA)
  • Certified IT Professional (AICPA)
  • Healthcare Financial Management Association
  • International Women’s Forum Northern California - President Elect
  • PVN Community Trust
  • Stern Grove Music Festival
  • International Women’s Forum Northern California Chapter, President
Honors, Awards or Recognition
  • San Francisco Business Times, 140 Most Influential Women in the Bay Area, 2013, 2014, 2015
  • Leading Edge Alliance – New Frontier Innovation Award for Marketing – 2013
  • Cover Feature, "A Practice to be Proud Of," Accounting Today, June 2013
  • "The Cost of Marriage Inequality," with Suze Orman, at New York University, February 2013
  • AICPA/CalCPA Women to Watch – Experienced Leader Award – 2010
  • "Most Powerful Women in Accounting," Accounting Today – November 2009
Subject Matter Expertise

Assurance
Accounting
Business Consulting
Restructuring

Education

Master of Business Administration
Golden Gate University

Bachelor of Arts‚ Business Administration & Accounting
San Francisco State University

Related Insights & News


Nanette Lee Miller Receives Multiple Honors for Business Leadership

 

Nanette Lee Miller, CPA, West Coast partner-in-charge of Assurance Services, California Healthcare Practice leader, and co- founder of the Modern Family & LGBT Services Practice ....


Nanette Lee Miller, West Coast partner-in-charge of Assurance Services and national leader of Marcum's Modern Family & LGBT Services Practice, was named an Outstanding Voice in the San Francisco Business Times's Business of Pride Issue.

 

Nanette Lee Miller discussed the LGBT community’s accomplishments and challenges still ahead in this video clip. With more than 30 years of experience in public ....


Modern Family & LGBT Services Group Co-Leaders Nanette Lee Miller and Janis Cowhey, Quoted in About.com Article, "Tax Implications of Supreme Court's Same-Sex Marriage Ruling."

 

On June 26, 2015, the Supreme Court ruled that the 14th Amendment of the US Constitution requires all states in the union to license marriage ....


Nanette Lee Miller, Modern Family & LGBT Services Group Co-Leader, Quoted in BBC Article, "First Marriage, Now Money Equality."

 

In a much anticipated move on Friday, the United States Supreme Court ruled that gay marriage is legal nationwide. That means that the 13 states ....


Nanette Lee Miller, Modern Family & LGBT Services Group Co-Leader, Interviewed by KGO Radio, "Supreme Court Ruling Legalizing Same Sex Marriage May Affect Nation's Taxes."

 

The Supreme Court's decision to legalize same sex marriage could make an impact in the nation's economy because of the shifted tax consequences.


Nanette Lee Miller, Modern Family & LGBT Services Group Co-Leader, Featured on KGO 810 News Segment, "Supreme Court Ruling Legalizing Same Sex Marriage May Affect Nation's Taxes."

 

The Supreme Court's decision to legalize same sex marriage could make an impact in the nation's economy because of the shifted tax consequences.


Nanette Lee Miller, Modern Family & LGBT Services Group Co-Leader, Featured in The Wall Street Journal Article, "Supreme Court Ruling on Gay Marriage Raises Practical Issues."

 

After the Supreme Court's decision that same-sex couples have a right to wed, state officials, couples, lawyers and financial planners began considering a host of ....


Modern Family & LGBT Services Group Co-Leaders Nanette Lee Miller and Janis Cowhey, Quoted in CPA Practice Advisor Article, "Tax and Financial Implications of the Supreme Court's Ruling on Marriage Equality."

 

Tax and Estate Planning experts from the Modern Family & LGBT Services Practice group at Marcum LLP responded to the financial implications of today's U.S. ....


Financial Implications of Same-Sex Marriage: Marcum's Modern Family & LGBT Tax Experts Respond to US Supreme Court Decision in Obergefell v. Hodges

 

Tax and Estate Planning experts from the Modern Family & LGBT Services Practice group at Marcum LLP responded to the financial implications of today's ....


Marcum's Nanette Lee Miller Named A Most Influential Women in Bay Area Business

 

Nanette Lee Miller, West Coast Partner-in-Charge of Assurance Services at Marcum LLP and National Founder & Co-Leader of the Firm's LGBT & Non-Traditional Family Practice ....


Nanette Lee Miller, Assurance Services Partners & Janis Cowhey, Tax Services Partner, Co-Leaders of the LGBT Practice Group, Quoted in Law360 Article, "Tax Tips For Same-Sex Couples Awaiting High Court Decision."

 

Marcum Assurance Services Partner Nanette Lee Miller and Tax Partner Janis Cowhey, co-leaders of the Firm's LGBT & Non-Traditional Families Practice group, were quoted in ....


Nanette Lee Miller, Co-Leader of the LGBT Practice Group, Quoted in San Francisco Business Times Article, "Supreme Court's Next Gay-Marriage Ruling Could End Social Security Discrimination."

 

The Supreme Court's decision to decide whether the U.S. Constitution requires each state to recognize same-sex marriage sent a buzz through the Bay Area's financial ....


Nanette Lee Miller, Co-Leader of the LGBT Practice Group, Quoted in The Motley Fool Article, "30 States and Counting: Same-Sex Married Couples Are Winning Equal Financial Rights."

 

For a long time in the United States, the lesbian, gay, bisexual, and transgender, or LGBT, community has fought for equal rights - and lost. ....


Married Same-Sex Couples in 7 More States Now Able to Protect Their Families' Futures

Same-sex couples planning to marry in the states covered by this week´s momentous Supreme Court decision not to hear appeals aimed at preventing such marriages, ....


Nanette Lee Miller, Co-Leader of the LGBT Practice Group, Interviewed on Bloomberg TV's Bottom Line Program

 

Nanette Lee Miller discussed how personal finances are figuring into the landscape for same-sex marriages and their influence in marital decisions.


Nanette Lee Miller, Co-Leader of the LGBT Practice Group, Quoted in FoxBusiness Article, "Supreme Court Ruling on Gay Marriage: DOMA a Year Later"

 

It's been one year since the Supreme Court ruled the Defense of Marriage Act (DOMA) unconstitutional, and for Holly Kylen, a Voya retirement coach and ....


Nanette Lee Miller, Co-Leader of the LGBT Practice Group, Quoted in CNNMoney Article, "One Year Later: Same-Sex Marriage Ruling's Impact."

 

It's been one year since the Supreme Court's monumental ruling on same-sex marriage, and many couples have already seen their lives change dramatically.


Marcum LLP Partners with CNN on Same-Sex Marriage Map

CNN has tapped Marcum LLP to collaborate with the network on an interactive online map depicting the current status of same-sex marriage in the United ....


Same-Sex Marriage: The Financial I Do's and Don'ts - LGBT Tax Advisors from Marcum LLP Offer Tips

Same-sex couples who have married or are considering marriage should be aware of the financial considerations that come with the rings and the related legal ....


Same-Sex Marriage in Pennsylvania Creates Important Tax Advantages for LGBT Families, Marcum Experts Say

Experts from the Philadelphia LGBT practice of Marcum LLP, the first national accounting firm with a practice dedicated to tax and estate planning for same-sex ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Quoted in CNNMoney Article, "My Girlfriend is a Tax Break."

 

If you're in a relationship with someone who is dependent on you financially, you might be able to claim them as a tax break.


LGBT Practice Co-Leaders Nanette Lee Miller and Janis Cowhey, Quoted in 10,000 Couples Article, "Experts Respond to Federal Recognition of Michigan Same-Sex Marriages."

 

Today's ruling by the federal government granting full federal recognition to the same-sex marriages performed last week in the State of Michigan carries important tax ....


LGBT Practice Co-Leaders Nanette Lee Miller and Janis Cowhey, Quoted in Reuters Article, "How to Sort Through the Changes for Same-Sex Tax Filers."

 

Married same-sex couples this year will file their U.S. income tax returns just like heterosexual married couples because of the Supreme Court's decision in June ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Quoted in San Francisco Bay Times Article, "Top Tax Planning Tips for Same-Sex Married Couples."

 

"Since the Defense of Marriage Act was invalidated by the Supreme Court in June, 2013 is the first tax year same-sex married couples will be ....


LGBT Practice Co-Leaders Nanette Lee Miller and Janis Cowhey, Quoted in The Metropolitan Corporate Counsel Article, "Marcum's LGBT Group Releases Top Tax Planning Tips For Same-Sex Married Couples."

 

The Lesbian, Gay, Bisexual & Transgender (LGBT) Practice group of Marcum LLP, a top national accounting and advisory firm, has released its Top 10 Tax ....


Marcum's Top Tax Tips for Same-Sex Married Couples Featured in Accounting Today Article "Marcum Shares Tax Planning Guide for Same-Sex Couples"

 

Top 100 Firm Marcum LLP’s Lesbian, Gay, Bisexual & Transgender Practice has released a list of top tax planning tips for married same-sex couples to ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Quoted in San Francisco Business Times Article "LGBT Investors Embrace Optimism, UBS Finds"

 

Investors in the LGBT community are more optimistic about the economic outlook and their personal finances than other Americans, according to a special edition of ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Featured in the 429 Magazine Article "While New Jersey celebrates equality, some financial advisors suggest waiting to tie the knot."

 

It may be the Halloween season, but there’s nothing scary about the situation in New Jersey for same-sex couples ready to take advantage of tax, ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Featured in Bloomberg Article "Same-Sex Married Couples See New State-Law Tax Complexity"

 

Maybe the Great Recession wasn’t all bad: Major losses related to the economic downturn are helping some companies reduce or even eliminate current ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Quoted In 429 Magazine Article "Hooray for IRS: DOMA Ruling Gets Big Cheer"

 

By most accounts, the long-awaited IRS federal tax ruling recognizing same-sex marriages, regardless of state residency—in effect, upholding “state of celebration”—won high praise ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Featured in FOX Business Article "Tax Filing Tips for Same-Sex Couples"

 

This is not a complicated case.Not exactly the opening sentence you expect to hear from a federal judge. But after you read the 16-page decision ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Featured in The New York Times Article "Gay and Married Couples in New Land of Taxation"

 

It's now official: same-sex married couples across the country are allowed to check one of the "married" boxes on their federal tax returns, even if ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Featured in The New York Times Article "Gay Marriages Get Recognition From the IRS"

 

All same-sex couples who are legally married will be recognized as such for federal tax purposes, even if the state where they live does not ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Featured in San Francisco Business Times Article "IRS Same-Sex Tax-Filing Decision Places Pressure on Social Security Administration"

 

The Internal Revenue Service's decision Thursday to recognize same-sex married couples for tax-filing purposes, regardless of where they live, places more pressure on the Social ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Quoted in Bloomberg Article "Gay Married Couples Lacking IRS Guidance Risk Paying More"

 

Proceed with care. That's what bankers, accountants and wealth managers are telling same-sex couples considering financial changes because of the Supreme Court's rejection of a ....


Nanette Lee Miller, Leader of LGBT Practice Group, Chats on Facebook About "Same-Sex Marriage Ruling and Your Money"

 

CNNMoney hosted a Facebook chat last week where three experts in constitutional law, financial planning and taxes answered questions about the Supreme Court’s decision to ....


Nanette Lee Miller, Leader of the LGBT Practice Group, Quoted In South Florida Business Journal Article "Federal Tax Benefits Cleared By High Court DOMA Ruling, Experts Say"

 

Gay and lesbian married couples are expected to seek new federal tax benefits following the U.S. Supreme Court’s June 26 ruling that the Defense of ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Featured in Businessweek Article "IRS Already Under Siege Must Make Rules for Gay Marriages: Taxes"

 

The U.S. Internal Revenue Service, already under unprecedented scrutiny, must make another tough call - whether to recognize the same-sex marriages of taxpayers whose home ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services and Leader of the LGBT Practice Group, Featured in the About.com Article "Tax Issues of the Supreme Court Ruling that DOMA is Unconstitutional"

 

Today I had the good fortune of speaking with Nanette Lee Miller, CPA, who is the National Leader of Marcum LLP's LGBT & Non-Traditional Family ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services and Leader of the LGBT Practice Group, Featured in CNN Money Article "What's Next After the Same-Sex Marriage Rulings?"

 

Currently, same-sex marriage is legal in 12 states and Washington, D.C., and the court's other decision on Wednesday, to strike down California's Prop 8, paves ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services and Leader of the LGBT Practice Group, Featured On Bloomberg Television's "Market Makers"

 

Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services and Leader of the LGBT Practice Group, was featured on Bloomberg Television's "Market Makers."


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services and Leader of the LGBT Practice Group, Discusses DOMA Ruling's Financial Implications for Gay Couples on Fox Business

 

Marcum LGBT Family Practice Leader Nanette Lee Miller on the financial implications of the Supreme Court decision for gay couples.


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Featured in Bankrate.com Article "Tax Treatment of Same-Sex Married Couples"

 

Gay and lesbian couples want relationship equality -- and are hoping to get that treatment with an upcoming U.S. Supreme Court ruling on the Defense ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services and Janis Cowhey, Tax & Business Services Partner Discuss Practice Profile: Running an LGBT Practice on Accounting Today

 

Marcum’s LGBT practice leaders sat down with managing editor Tamika Cody to discuss some of the inequalities LGBT clients face when trying to file taxes.


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services and Janis Cowhey, Tax & Business Services Partner Discuss Women in Accounting: Breaking The Mold

 

Marcum’s Nanette Lee Miller and Janis Cowhey McDonagh sat down with managing editor Tamika Cody to discuss some of the obstacles women in the accounting ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services and Janis Cowhey, Tax & Business Services Partner Discuss Women in Accounting: Where are the Leading Ladies?

 

Marcum’s Nanette Lee Miller and Janis Cowhey McDonagh sat down with managing editor Tamika Cody to discuss some of the obstacles women in the accounting ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services and Janis Cowhey, Tax & Business Services Partner Discuss DOMA on Accounting Today Insider

 

The fate of the Defense of Marriage Act, also referred to as DOMA, currently sits in the hands of the Supreme Court. In 2011, the ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Quoted in Reuters Article "Analysis: Gay Marriage Rights May Carry Bigger U.S. Tax Burden For Some"

 

If the U.S. Supreme Court strikes down a federal law defining marriage as between a man and woman, the newfound rights for gay married couples ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Interviewed on Bloomberg Radio's Hays Advantage Show "U.S. Supreme Court's Case About DOMA"

 

On the eve of the U.S. Supreme Court’s hearing of oral arguments on the definition of marriage under the Defense of Marriage Act, Nanette Lee ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Interviewed on National Public Radio's Morning Edition "High Court's Decision on Federal Marriage Law has Tax Implications"

 

How the Supreme Court decides the Defense of Marriage Act could mean changes for how same-sex couples file taxes. But experts say checking off the ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Interviewed on Bloomberg TV's Market Makers "Is Supreme Court Case About Marriage or Money?"

 

Marcum Head of LBGT Practice Nanette Lee Miller discusses the Supreme Court hearing arguments on same-sex marriage. She speaks on Bloomberg Television's "Market Makers."


Nanette Lee Miller's Op-Ed "A Quick Explainer on Same-Sex Couples, Taxes" Featured on Advocate.com

 

Tax expert Nanette Lee Miller explains how same-sex couples can deal with the tangled ball of wires that is the American tax system.


Marcum's LGBT & Non-Traditional Family Practice Group Featured in The Philadelphia Inquirer Article "LGBT Planning"

 

Accounting and advisory firm Marcum LLP introduced an interactive online map last month that tracks the status of same-sex marriages in each of the 50 ....


Marcum's LGBT & Non-Traditional Family Practice Group Featured in AccountingToday Article "Marcum Tracks Same-Sex Marriage Tax Laws by State"

 

Accounting and advisory firm Marcum LLP has introduced an interactive online map that tracks the status of same-sex marriage in each of the 50 U.S. ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Featured in San Francisco Business Times Article "Accountants Embrace LGBT Clients in Tax Quagmire"

 

Gay and lesbian couples, especially if married or in domestic partnerships under state law, face complex tax and accounting issues due to conflicting state and ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Featured in San Francisco Chronicle Article "Same-Sex Taxes if DOMA Dies"

 

From a financial standpoint, same-sex married couples have much to gain - and some to lose - if the Supreme Court overturns the federal Defense ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Interviewed on Bloomberg TV's Bottom Line Show

 

Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Interviewed on Bloomberg TV’s Bottom Line Show


Marcum's LGBT & Non-Traditional Family Practice Group Featured in AccountingToday Article "Supreme Court to Hear DOMA Case with Tax Implications"

 

The Supreme Court has agreed to hear a pair of cases challenging the constitutionality of the federal Defense of Marriage Act and of California's Proposition ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Interviewed on KGO Radio in San Francisco

 

During the interview, Ms. Miller discussed the Supreme Court’s decision on same sex marriage and the review of the legality of Proposition 8 ....


Marcum's LGBT & Non-Traditional Family Practice Group Featured in AccountingToday Article "Marcum Offers Estate Planning Tips for LGBT Families"

 

Marcum LLP has issued a set of 10 essential estate planning tips for lesbian, gay, bisexual and transgender and other nontraditional families.


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Featured in CNNMoney Article "Same-Sex Couples Could See Tax Windfalls"

 

If the U.S. Supreme Court strikes down the Defense of Marriage Act, the 1996 law that defines marriage as solely between a man and a ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, was Featured on the National Radio Show: Business Reinvention

 

Banks have tightened their underwriting standards after the financial crisis, making It difficult for many small businesses to get loans.


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Featured in Reuters Article "Newly Married Gay Couples Face Tax Landmines"

 

While most tax news in this election cycle is focusing on expiring tax cuts, what may be most revolutionary about 2012 is how many newly ....


Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, Discusses End of Post-IPO Lockup Period on Facebook Shares on KGO Radio in San Francisco

 

Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services, was interviewed on KGO Radio in San Francisco regarding the end of the post-IPO lockup period ....


Marcum's LGBT & Non-Traditional Family Practice Group Featured in San Francisco Bay Times Article "LGBT & Non-Traditional Family Tax"

 

Contending with the fragmented, ever-changing landscape of tax and financial laws and regulations impacting our community is an immense challenge.

 
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