About Nanette Lee

Nanette Lee Miller is a partner in the Firm’s Assurance Services group in the San Francisco office. She is the California Healthcare practice leader and was the founder 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 the 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
  • 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
Practice Focus

Business Consulting

Industry Focus

Professional Services
Alternative Investment Funds


Master of Business Administration
Golden Gate University

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