Peter is the Chair of the firm's Private Client Practice. He represents individuals, businesses, and charitable organizations in a broad spectrum of matters involving estate planning and administration, business income taxation, general business planning, and the creation and administration of private foundations and public charities.

Understanding the One Big Beautiful Bill Act: Key Tax Changes for Business Owners and Estate Planning Clients

July 16, 2025 | Advisory | By Peter Miller, Kurt Steinkrauss, Alison Glover, Susan Kealy, Quinn Hetrick, Mirele A. Sagan

This summary highlights provisions in the OBBBA that will impact estate, tax, and business planning strategies for business owners and high-net-worth individuals.

October 29, 2024 | Advisory | By Peter Miller, Kurt Steinkrauss, Alison Glover, Susan Kealy, Quinn Hetrick, Mirele A. Sagan

Read about compliance deadlines associated with the Corporate Transparency Act (CTA), types of entities subject to CTA reporting requirements, information required in a BOI report, and filing requirements for BOI reports.

December 13, 2023 | Alert | By Peter Miller, Kurt Steinkrauss, Alison Glover, Susan Kealy, Quinn Hetrick, Mirele A. Sagan

In this alert, we discuss the reporting entities, information to be reported, ongoing reporting requirements, and additional considerations applicable to estate planning clients.

October 17, 2023 | Article

October 6, 2023 | Alert | By Peter Miller, Kurt Steinkrauss, Alison Glover, Susan Kealy, Quinn Hetrick, Mirele A. Sagan

Read about a Massachusetts tax relief package recently signed into law, which subjects only estate assets above $2 million to state-level estate tax and makes several changes to Massachusetts income tax laws.

October 19, 2020 | Advisory | By Peter Miller, Kurt Steinkrauss, Susan Kealy, Alison Glover, Quinn Hetrick

The lifetime federal tax exemption for gift, estate, and generation-skipping transfer taxes is scheduled to be reduced to approximately $6 million on January 1, 2026, from $11.58 million per individual or $23.16 million collectively for a married couple. Many believe, however, that the outcome of the upcoming election could accelerate the timing of this change and that the decrease could become effective as soon as January 1, 2021.

February 1, 2018 | Advisory | By Peter Miller, Kurt Steinkrauss, Susan Kealy, Alison Glover, Quinn Hetrick

The Tax Cuts and Jobs Act (the “Act”), signed into law on December 22, 2017, significantly increased the exemption amounts for the federal estate, gift, and generation-skipping transfer taxes. These increases may present planning opportunities for individuals and families.

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