Danny Miller is an attorney in Conner & Winters Employee Benefits (ERISA) Practice Group which has earned a national “First Tier” practice area ranking in the 2018 edition of the U.S. News – Best Lawyers® “Best Law Firms” list.   He has been practicing in the employee benefits area since 1974, coinciding with the advent of ERISA. For most of that time, Mr. Miller has advised numerous church denominational benefit plans and programs, large independent churches and religious nonprofits on a variety of employee benefit issues peculiar to this niche area of practice. Because of this client base, he has significant expertise in working with church retirement plans of all types, be they 403(b) tax-sheltered annuity plans, 401(a) qualified church plans or nonqualified or section 457 plans adopted by churches or church institutional employers, like church affiliated colleges, universities, hospitals and nursing homes. Mr. Miller has also on occasion assisted employers in preparing and analyzing RFPs on retirement plan administrative services.

From 1986 until 1996, a significant amount of Mr. Miller's practice was devoted to working on legislative and regulatory issues of interest to church benefit programs. He has continued to focus his practice on employee benefit and other tax issues of interest to the church benefits community before the Internal Revenue Service and related agencies with employee benefits jurisdiction.

Mr. Miller is a frequent lecturer on employee benefits issues of interest to church and other nonprofit employers. In 1997, he organized and moderated the first Church Plan Workshop. The Workshop (for which he still serves as organizer, moderator and speaker) annually attracts a large number of church denominational benefit plan staff to the warm and sunny clime of Scottsdale, Arizona. He is also the co-author of the church plan chapter in Panel Publishers' The 403(b) Answer Book.

Best Lawyers Lawyer of the Year 2024 Badge - Danny Miller


Over 40 years experience in the church benefits area

Southern Methodist University School of Law Past Adjunct Professor

Honors & Leadership

Honors & Recognitions

ABA Subcommittee on 403(b), 457 and Exempt Organization Issues Past Chair

American College of Employee Benefit Counsel Fellow

Best Lawyers Employee Benefits "Lawyer of the Year" for Washington, DC (2018)

Listed in Best Lawyers in America© (2016-2020)

Community & Professional

Texas State Bar Association

American Bar Association, Section of Taxation; Employee Benefits Committee


Alerts & Publications


Vanderbilt University, J.D., 1974

Vanderbilt University, B.A., 1971


  • Texas - 1974
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