W. Timothy Miller

Partner Cincinnati


"Described as 'an enormously practical, brilliant and hard-working lawyer,' Timothy Miller . . . is expert in distressed M&A cases and assignments for manufacturing clients." 

(Client comments reported by Chambers USA America's Leading Business Lawyers, 2009 Edition)

Tim assists business owners, C-level executives, and boards of directors in restructuring financially distressed businesses. Tim also advises clients in managing their relationships with and exposure to financially troubled customers and suppliers.

Tim has over 20 years of experience in counseling financially troubled businesses; handling complex out-of-court restructurings, distressed asset acquisitions, and dispositions (including UCC Article 9 sales); advising suppliers, factors, asset-based lenders and capital equipment, and real estate lessors at the inception of the customer relationship and when the customer defaults; issuing true sale and non-substantive consolidation opinions for bankruptcy-remote entities; and representing major constituencies (debtors, official and unofficial committees, significant suppliers, and DIP lenders) in Chapter 11 bankruptcies. He is a member of Taft’s Distressed Company Task Force, which was created to assist borrower clients during the COVID-19 pandemic in every way, including how to navigate discussions with their lenders and in addressing concerns over suppliers and stakeholders.

During his over 20 years in practice, Tim has represented clients involved in a variety of industries, including:

  • Automotive and industrial manufacturing (Tier I and II automotive suppliers, foundries and component suppliers).
  • Coal.
  • Commercial and multi-family real estate.
  • Construction (commercial, public and residential).
  • Consumer goods (retail chains, wholesalers, and direct sales).
  • Entertainment and professional sports.
  • Financial services (factoring, asset-based lending, asset securitizations, derivatives, and capital equipment lending and leasing).
  • Healthcare.
  • Internet (web conferencing and software development).
  • Retail franchisees (convenience stores, gas stations, restaurants, and video rental).
  • Telecom (competitive local exchange carriers, VoiP providers, fiber optics, and satellites).
  • Transportation (flat-bed trucking and commercial vehicle and construction equipment auctions).

Tim is certified by the American Board of Certification in Business Bankruptcy Law. He is also listed in the 2006 through 2021 editions of Chambers USA: America’s Leading Lawyers for Business, published by Chambers and Partners, the 2006 through 2021 editions of The Best Lawyers in America, published by Woodward/White, Inc., and the 2005 through 2018 and 2020 editions of Ohio Super Lawyers, published in Cincinnati Magazine.

Tim received a Bachelor of Music degree, cum laude, from DePauw University in 1989 with a double major in music and economics/management. He received his Doctor of Law degree from Cornell Law School in May 1992. While at Cornell, he was selected to serve on the board of editors of Cornell Law Review

Tim is a member of the Cincinnati Bar Association, the Ohio State Bar Association, the American Bankruptcy Institute, the International Association of Restructuring, Insolvency and Bankruptcy Professionals, and the Tri-State Association for Corporate Renewal. In 2009, he was appointed to the Rules Committee for the U.S. Bankruptcy Court for the Southern District of Ohio, and he currently serves on the Cincinnati Bar Association’s Bankruptcy Judicial Liaison Committee.


All Service Areas


  • Cornell University Law School (1992)
  • DePauw University (1989)


  • Federal - 6th Circuit Court of Appeals
  • Federal - Northern District of Ohio
  • Federal - Southern District of Ohio
  • Federal - Southern District of Indiana
  • State - Ohio

Professional Affiliations

  • Cincinnati Bar Association

    Member, Bankruptcy Committee

  • Cincinnati Bar Association

    Member, Select Committee, Bar Admissions

  • Federal Bar Association

    Member, Bankruptcy Practice Group

  • Ohio State Bar Association


  • Rules Committee for the U.S. Bankruptcy Court for the Southern District of Ohio