1. SARA MILLER
Naples, Florida; Telephone: 239-272-1315; Email: sjmiller559@yahoo.com
Career Summary: With a twenty-year career as a Trust and Estate Administration and Planning Paralegal or Fiduciary
Accountant, I have successfully accomplished estate planning and documents for probate or surrogate’s court in
Florida, New York and North Carolina. Currently living in Florida, I find that my previous experience in northern
states is a great advantage for the snowbirds! My initial experience in North Carolina included fiduciary accounting for
each estate and trust, which led to my opportunities for experience in New York and Florida, with extensive new
knowledge of principal and income, funding of trusts, distributions according to trust instruments and termination of
estates and trusts. A trust accounting including a billion plus dollar amount in transactions in a four-year trust period
was a great achievement. My most interesting estate tax returns prepared to date include one for a decedent who was
an anthropologist, owning many prehistoric antiquities stored around the world, and another for a decedent who was
an owner of residences in Bermuda, Texas, London and New York with museum quality furnishings and artwork, in
addition to a sole proprietorship, holding oil and gas interests in many western states. Neither of the returns was
audited! As a Senior in my field, I continue to make contributions from years in tax, probate, administration and client
relations.
Experience
Trust Administrator
Salvatori, Wood, Buckel, Carmichael& Lottes 05/04/2015 – 11/13/2015
 Administered estates for Florida Probate Court, including Summary, Formal and Ancillary Administration;
 Prepared five estate tax returns (706);
 Assisted attorneys on IRS audit of previously filed Form 706.
Estate AdministrationParalegal
McGuire, Wood & Bissette PA, Asheville, NC 10/01/13 – 05/11/2014
 Administered North Carolina estates, trusts and guardianships, from initial documentation to termination;
 Prepared fiduciary accountings;
 Paid estate and trust expenses, keeping checkbooks, paying trustees, personal representatives and beneficiaries;
 Prepared one amended estate tax return and one estate tax return (706) and gift tax returns (709).
Fiduciary Accountant
Wilson & JohnsonPA, Naples, FL 10/01/12 – 08/02/2013
 Administered complex trusts and estates, including funding and termination;
 Prepared fiduciary income tax returns (1041), estate tax returns (706) and gift tax returns (709);
 Drafted trust documentation, including the consolidation document for several trusts governing the distribution to
beneficiaries, and also documentation including resignation, acceptance and appointment of trustees;
 Prepared fiduciary accountings.
Individual ClientSpecialist
Schulte, Roth & Zabel LLP, NY, NY 11/15/10 – 07/13/2012
 Administered complex trusts and estates, including funding and termination;
 Prepared estate tax returns (706) and private foundation applications (1023);
 Prepared fiduciary accountings for complex trusts and estates;

2. SARA MILLER
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 Prepared and filed NY Surrogate’s Court, CT and NJ Probate Court documents.
Trust and Estate Paralegal
Seward & KisselLLP, NY, NY 06/20/07-11/05/10
 Administered complex trusts and estates, including fiduciary accounting, funding and termination;
 Prepared estate tax returns (706), fiduciary income tax returns (1041), gift tax returns (709), private foundation
returns (990-PF);
 Prepared and filed New York Surrogate’s Court documents.
 Paid estate bills (including management of a sole proprietorship within one estate that owned ninety oil and gas
interests, paying royalties and requiring payment of expenses;
 Calculated annuity amounts for CLATS and commissions for executors and trustee;
Fiduciary Accountant
Milbank, Tweed, Hadley & McCloy LLP, NY, NY 10/2004-06/2007
 Administered complex trusts and estates, including fiduciary accounting, funding and termination;
 Prepared estate tax returns (706), fiduciary income tax returns (1041), gift tax returns (709), private foundation
returns (990-PF);
 Prepared fiduciary accounting for complex trust, including one trust with over a billion dollars in transactions and
the adjustment of cost basis for principal assets at the death of one grantor during the trust period;
 Calculated annuity amounts for CLATs and estate plans including CLUTs, GRATs, ILITs for high net worth clients.
Education
 Bachelor of Music, Piano Performance Queens University, Charlotte, NC
 Certificate, Paralegal American Institute for Paralegal Studies
 Estate and Gift Taxation Course New York University, New York, NY
Skills
Microsoft Word, Excel, WordPerfect, PowerPoint, OneSource by Thomson Reuters, ProSeries, LaCerte, GEMS, Appraise,
Estate Valuation Services, Brentmark Estate Planning Tools, BNA Estate Planning and BNA Tax and Accounting,
HotDocs for New York Surrogate’s Court forms and HotDocs for Florida Probate Court forms, ProLaw, ProDocs for
Florida Probate Court forms