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Carla Miller-James

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Carla Miller-James is an employee benefits, executive compensation, and tax attorney with extensive experience advising employers, plan sponsors, financial institutions, and fiduciaries on ERISA, retirement plans, and health and welfare matters. Her practice focuses on the design, administration, and compliance of qualified and non-qualified retirement plans, executive compensation arrangements, fiduciary governance, and health and welfare programs, including significant experience with 403(b), 457(b), and 457(f) plans.

For more than two decades, Carla has advised clients on complex issues arising under ERISA, the Internal Revenue Code, and other federal laws governing employee benefit plans. She regularly counsels organizations on retirement plan compliance, fiduciary obligations, executive compensation programs, deferred compensation arrangements, health reimbursement arrangements, and Health Savings Accounts, helping clients navigate evolving regulatory requirements while managing legal and operational risk.

Her clients include educational institutions, governmental employers, healthcare organizations, tax-exempt entities, and financial services organizations, which she advises on a wide range of employee benefits and executive compensation matters.

 

Prior to joining Boutwell Fay LLP, Carla spent more than a decade at TIAA, where she served in several senior leadership positions, including Vice President, Head of Global Tax Advisory and Associate General Counsel. During her tenure, she advised on a broad range of retirement, deferred compensation, and health and welfare matters, governmental and tax-exempt employer plans, executive compensation arrangements, retiree health programs, and fiduciary governance issues. She also advised on the tax aspects of retirement and insurance products, regulatory developments, and enterprise-wide strategic initiatives.


Earlier in her career, Carla practiced employee benefits and executive compensation law with international law firms, including K&L Gates and DLA Piper. She also worked as a benefits consultant with EY and served as an Attorney-Advisor with the Internal Revenue Service. Her combined experience in private practice, government service, and in-house leadership provides clients with a unique perspective on the legal, regulatory, and operational challenges affecting employee benefit plans and executive compensation programs.


Known for her collaborative approach and practical problem-solving skills, Carla works closely with clients to develop thoughtful solutions that balance legal compliance, operational needs, and long-term strategic objectives. Her diverse background enables her to provide practical, business-focused guidance on increasingly complex employee benefits and executive compensation matters.


Admitted:
North Carolina


Education:
Georgetown University Law Center, LL.M., Taxation and Certificate in Employee Benefits Law
Emory University School of Law, J.D.
The Wharton School, University of Pennsylvania, B.S.

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