Mark W. Miller

Listed in The Best Law Lawyers in America®, Tax Law, 2014-2026 Listed in the Nashville Business Journal, Best of the Bar, 2024 Handled a number of tax matters for one of the largest publicly traded hospital companies in the U.S. and a leading operator of general acute care hospitals in communities across the country. Represented one of the nation's largest private, nonprofit healthcare systems on multiple tax-exempt matters. Served as lead tax counsel for the owners of a company that designs, manufactures, installs, maintains and repairs custom-designed air, gas and materials handling equipment for a variety of heavy industrial applications, including energy efficiency and pollution reduction solutions, during the company's sale to a private equity fund. Represented a social media technology company that owns and operates social networking sites in a merger of its subsidiary with the owner and operator of a social networking website, including serving as lead tax counsel in connection with a tax opinion to be filed with the client's Form S-4; the merger consideration of approximately $100 million was paid in cash and stock. Advised a company that provides leading-edge technologies in lightweight materials and composite components for the automotive, heavy truck, construction and heating, ventilation and air conditioning (HVAC) industries in the acquisition and related financing activities of the composites operations of a Canadian parts manufacturer for automakers and its subsidiaries and affiliates. Served as outside counsel for a large real estate company on syndication and private placement matters, as well as entity formation and structure of property ownership. Represented an ambulatory surgical care (ASC) client with regard to the tax aspects of its acquisition of an endoscopy group that owns and operates more than 60 surgery centers focusing on gastrointestinal procedures, as well as associated medical practices and related businesses, in a $400 million transaction. Served as outside tax counsel for a national student housing developer in its initial public offering (IPO) with approximately $380 million in proceeds.