The Wagner Law Group, Est. 1996

Sophisticated Legal Solutions Boutique-Style Service

Attorney Wayne Miller Headshot

Wayne Miller

Of Counsel


Practice Areas


Wayne Miller has been practicing employee benefits and executive compensation law since 1981, specializing in the ERISA, tax and labor law. He advises clients on a wide variety of tax-qualified retirement plan issues, including plan design, drafting and implementation, required governmental reporting and employee communications. Wayne has extensive experience with the design and implementation of employee stock ownership plans (ESOPs) as well as with related compliance issues.

Wayne also has extensive experience counseling clients whose benefit plans are under audit by the Internal Revenue Service (IRS) or the Department of Labor (DOL) and regularly advises clients on the correction of plan document and operational failures that could otherwise lead to plan disqualification. He has wide experience with correction submissions under the DOL's Voluntary Fiduciary Correction Program (VFCP) and Delinquent Filer Voluntary Compliance Program (DFVCP), as well as the IRS's Employee Plans Compliance Resolution System (EPCRS) (both the Voluntary Correction Program and Self Correction Program) and the Employee Plans Voluntary Closing Agreement Program (Audit CAP).

Wayne also counsels clients on a wide variety of ERISA matters, including qualified plans and ERISA fiduciary and prohibited transaction issues. In addition, he advises clients on the administration of welfare benefit plans and the termination of employee benefit plans.

Publication & Media


  • Harvard Law School, Cambridge, Massachusetts
    • J.D. - 1976
    • Honors: magna cum laude
  • University of Connecticut, Stamford, Connecticut
    • M.B.A. - 1973
    • Honors: Wall Street Journal Award
  • Duke University, Durham, North Carolina
    • BSEE - 1966

Bar Admissions

  • Massachusetts, 1977
  • U.S. Federal Courts, 1977
  • U.S. Court of Appeals 1st Circuit, 1977

Professional Associations

  • Women's Lunch Place, Director and Treasurer
  • American Bar Association
  • Boston Bar Association
  • New England Employee Benefits Counsel


  • Best Lawyers in America