SHARON L. R. MILLER Position: Shareholder E-mail: slrm@bhmlaw.net B.S.,1974, Kent State University, Cum Laude. J.D., 1979, Ohio Northern University. LL.M. in Taxation, 1982, University of Florida. Bar Admissions: Ohio, 1979. U.S. Tax Court and U.S. District Court, Southern District of Ohio, 1981. U.S. Court of Appeals, 6th Circuit, 1987. Practice Areas: Taxation Law. Estate Planning Law. Trusts Law. Corporate Law. Professional Associations: Columbus, Ohio State, and American Bar Associations. National Network of Estate Planning Attorneys. Additional Professional Experience: Adjunct Professor, Capital University Law and Graduate Center, 1985 - present. Private practice for twelve years. Selected Professional Publications: ’Incidents of Ownership’ as it Applies To A Right Held by a Decedent To Select an Optional Mode of Settlement, 33 Case Western Law Review , 51 (1982).