Ethan Millar is a nationally recognized expert in the fields of unclaimed property and state taxation. His unclaimed property practice focuses on planning opportunities, single- and multi-state audit defense, voluntary disclosures, administrative appeals, and litigation. Ethan is also one of the leading attorneys in the country in advising clients regarding unclaimed property, consumer protection and other federal and state regulatory issues related to gift cards, promotional programs and other prepaid access products. He has advised over 80 companies regarding their gift card and/or promotional programs. Ethan's state tax practice focuses primarily on audit defense, administrative appeals and litigation, with an emphasis on California tax matters. He also has extensive experience in advising clients in multi-state tax issues associated with mergers, acquisitions and other business transactions.

Ethan currently chairs the Unclaimed Property and State and Local Tax subcommittees of the Business Law Section of the American Bar Association (ABA). He has also served as an adjunct state tax professor at Emory University School of Law, has published over 20 articles on state tax and unclaimed property issues, including the BNA treatise on unclaimed property, and is a frequent lecturer on state tax and unclaimed property topics. He graduated Order of the Coif and in the top 3% from UCLA Law School.