About us: Who we are

Miller, Monson, Peshel, Polacek & Hoshaw was founded in 1959 by Ralph Gano Miller with the intent of bringing together the worlds of business and law. His dedication to improve the estate planning field led him to develop the first estate planning software program to be approved by the American Bar Association, as well as several estate planning techniques that are widely used by professionals across the country today. Mr. Miller built a team of highly competent and innovative attorneys who continue to provide our clients with the highest caliber of legal services.

With more than 260 years of combined experience, our attorneys are knowledgeable, thorough, honest, attentive and professional. Three of our attorneys have received a Masters of Law in Taxation degree. All of our attorneys are dedicated to our clients and have the experience and expertise needed to address our clients’ needs thoroughly and creatively. We provide advice and solutions tailored to our clients, not pre-packaged, one-size-fits-all services.

We provide a wide array of legal services including tax and estate planning, trust administration, business and corporate law, real property transactions, self-directed IRA and traditional IRA advice, and ERISA and employee benefit litigation. Our attorneys have a well-earned reputation for handling all types of matters within these practice areas.

Who we represent

Miller, Monson, Peshel, Polacek & Horshaw serve a wide range of clients, from individuals who need assistance with tax and IRA planning as well as employee benefit plans and claims, families who are in need of legal services in the area of trust and estate planning, to businesses and corporations seeking advice on tax issues, entity formation, or exit planning strategies.

The history of our firm

Firm founder, Ralph Gano, began the practice of tax-related law in 1958 after graduating from the first law school class of the University of San Diego. Ralph earned the distinction of being a leader in the estate planning field and developed estate planning techniques that are widely used by professionals across that country. Over the years, as the firm has grown, the major areas of focus for Miller, Monson, Peshel, Polacek & Horshaw have expanded to include been tax-related business, tax minimization, estate and business planning, real property, ERISA, and certain areas of litigation.

Some of our notable published cases

Our staff of attorneys have unique abilities and backgrounds that have allowed Miller, Monson, Peshel, Polacek & Horshaw to provide the best possible legal services to our clients. View a listing of some of the published cases that have been handled by our team.

Our involvement with our community

The attorneys and staff at Miller, Monson, Peshel, Polacek & Horshaw are involved in and supportive of a wide variety of cultural, civic, business and legal organizations with the greater San Diego area.