Glen E. Frost
Frost Law
Glen E. Frost is the Managing Partner of Frost Law, a certified public accountant, and Certified Financial Planner®. He practices tax, business, estate planning, and white-collar crime. Glen manages a team of attorneys, certified public accountants, enrolled agents, former IRS employees, certified fraud examiners, and other professionals at the firm.
Frost Law is headquartered in the Washington, D.C. Metropolitan Area, and has office locations in Maryland, Virginia, Washington, D.C., Pennsylvania, and Florida. The firm serves clients domestically and abroad.
Glen is able to provide a holistic approach to resolving the legal, tax, business, and financial needs of clients with his diverse background. Glen focuses his national and international practices on tax matters, business law matters, and estate planning matters. Leveraging his experience as a CPA, Glen offers personal, compliance, and business tax planning services to owners, families, family businesses, private equity, and asset management stakeholders, as well as high net worth individuals. In addition, he focuses his practice on a wide variety of services that are associated with owning, managing, and preserving businesses and wealth, including asset protection, estate and succession planning, sensitive wealth transfers, and philanthropic planning.
- Tax Law
- Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Income Taxes, International Taxes, Payroll Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Audits, Tax Planning
- Business Law
- Business Contracts, Business Dissolution, Business Finance, Business Formation, Business Litigation, Franchising, Mergers & Acquisitions, Partnership & Shareholder Disputes
- Estate Planning
- Guardianship & Conservatorship Estate Administration, Guardianship & Conservatorship Estate Administration, Health Care Directives, Trusts, Wills
- International Tax Law
- Passport Revocation
- Super Annuation
- Expat Tax
- FinCen
- Free Consultation
- Credit Cards Accepted
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Rates, Retainers and Additional Information
$150-$325/hour
- District of Columbia
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- Florida
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- Maryland
- Maryland Court of Appeals
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- Virginia
- Virginia State Bar
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- English
- Owner
- Frost & Associates
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- I represent clients nation-wide in collection, examination, and appeals matters pending before the Internal Revenue Service and state taxing authorities. Additionally, I represent clients in criminal and civil matters pending in the United States District Court and the United States Tax Court. I also provide tax planning advice on a wide range of issues. I manage a staff that is located in both Maryland and Florida and includes: Attorneys, Certified Public Accountants, Enrolled Agents, Former IRS Agents, and Law Clerks. Our legal team can effectively handle all state and federal tax controversy matters. Frost & Associates maintains offices in Annapolis, MD, Columbia, MD, Washington, D.C., and Miami, FL. We are available for consultations in many other areas. As an active Certified Public Accountant, I have testified as an expert witness in a criminal tax sentencing in United States District Court. I have also provided numerous other services including forensic accounting services, reconstructing income, preparing back tax returns, and assisting clients with complying with the IRS's Voluntary Disclosure Program. I have also assisted clients with complying with FBAR reporting requirements. Prior to graduating from law school, I worked for a large global accounting firm, as an auditor. In this capacity I have advised private and public companies across multiple industries on financial reporting and Sarbanes-Oxley issues.
- Owner/ President
- Glen E. Frost, Holdings
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- Over the past 10 years, I have been involved with, and continue to own, several commercial businesses located throughout the State of Maryland.
- Attorney and Certified Public Accountant
- Law Office of Gerald W. Kelly
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- Tax Attorney
- Tax Attorney
- Thomas & Libowitz, P.A.
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- Tax Attorney
- Certified Public Accountant
- Law Office of Gerald W. Kelly
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- Testified as an expert witness in a criminal tax sentencing in Federal District Court Represented clients before the IRS in the collection, examination, and appeals divisions Represented clients in the following types of cases: levy releases, discharges of tax liens, trust fund recovery penalties, high income non-filers, estimated tax assessments, offers in compromise, installment agreements, collection due process appeals, and audit reconsiderations Assisted attorney in all levels of criminal and civil litigation, including drafting and responding to various pleadings and motions filed in the United States Tax Court and the United States District Court Researched numerous tax and legal issues on a variety of topics to assist and advise clients on the tax consequences of transactions
- Auditor
- Grant Thornton LLP
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- Prepared financial statements for public and non-public companies with annual revenues in excess of $150 million. Ensured companies' internal control structures complied with Section 404 of the Sarbanes Oxley Act Evaluated audit evidence to ensure that the financial statements were presented fairly in accordance with Generally Accepted Accounting Principles Communicated audit findings to corporate mgmt. and suggest recommendations to improve processes Restated financial statements for HealthSouth, one of the nation's largest healthcare service providers
- University of Baltimore
- LL.M. | Tax Law
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- University of Baltimore
- Certificate in Estate Planning | Estate Planning, Law
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- University of Baltimore
- J.D. | Juris Doctor, Law
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- Villa Julie College
- M.S. | Forensic Accounting
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- Villa Julie College
- B.S. | Accounting
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- Super Lawyers Maryland Rising Stars
- Super Lawyers
- AV Rated
- Martindale Hubbell
- American Citizens Abroad
- Assistant Legal Counsel
- Current
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- International Bar Association - Business Crime Section
- Member
- Current
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- DC Bar Association
- Member
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- Young CPA Network
- Member
- Current
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- American Institute of Certified Public Accountants
- Member
- Current
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- American Bar Association
- Member/ Admitted
- Current
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- American Association of Attorney-Certified Public Accounts
- Lifetime Member
- Current
- Activities: Audit Advisory Committee
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- Maryland Association of Certified Public Accountants
- Member
- Current
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- Wicomico County Bar Association
- Member
- Current
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- Baltimore City Bar Association
- Member
- Current
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- Baltimore County Bar Association
- Member
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- Anne Arundel County Bar Association
- Member
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- Florida Bar Association
- Member
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- Maryland Bar Association
- Member
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- MSBA Taxation Section comments and recommendations relating to the temporary regulations on Passive Foreign Investment Corporations
- Maryland State Bar Association
- The New 1099-K: No Longer to be Ignored, Inc, Maryland State Bar Association
- the Section of Taxation of the Maryland State Bar Association, Inc.
- Surviving as a Solo or Small Law Firm, MSBA Webinar, Online
- Maryland State Bar Association, Inc.
- Licensed
- U.S. Tax Court
What Is The Employee Retention Credit? Receive Up To $26,000 Per Employee | Payroll Tax Credits
How can the Employee Retention Credit help you receive up to $26,000 per employee? The Employee Retention Credit or ERC, is a credit that lets employers take a 70% credit up to $10,000 of an employee's qualifying wages per quarter. The credit works to a degree as a payroll tax credit. The maximum credit per employee, per quarter, is $7,000. This credit also reduces your employer's Social Security tax liability. Watch our video to learn more about how the ERC could help your business!
MSBA Conversation with Frost Law
PPP Loan Forgiveness Webinar
The Paycheck Protection Program and Important CARES Act Benefits to Help You and Your Clients
Marylouise Serrato and Glen Frost - Will Taxes Change for American Citizens Abroad?
American citizens abroad need to pay taxes both to their host country as well as Uncle Sam. What is being done to minimize the tax burden on these Americans? American...
Renouncing US Citizenship and The Exit Tax That Comes With It
What happens when you renounce your US Citizenship? Have you considered giving up your US citizenship? Our video will go in-depth about what happens when you renounce citizenship, but quickly. when you renounce your U.S. citizenship, it becomes an immigration process with a tax impact. If you qualify for covered expatriate status, you may be subject to paying an exit tax. This is on top of the $2,350 fee the U.S. government charges to relinquish your citizenship and become an expat.
What Happens To Your Taxes When You File Bankruptcy?
Those that want to protect valuable property or earn a significant income will want to file for chapter 13 bankruptcy as opposed to chapter 7 bankruptcy which would wipe out qualifying debt in four to six months without repayment to creditors. Chapter 13 in exchange for debt relief, filers will pay their discretionary income to their creditors over the course of a three-to-five-year period. Get more information about the topics that affect you!
What Is A Family Trust?
Thanks for watching! In this video, we'll go over the basics of what a trust can do for your family and the types of trusts available. It's important to understand the benefits of a trust and with a trust attorney, you'll feel confident in knowing your assets are protected.
- Q. Does becoming officially disabled, retroactively apply to previous year's taxes?
- A: In order to determine whether a taxpayer is able to amend prior year returns to claim deductions related to provisions made on behalf of a disabled individual, a qualified tax professional should be consulted to consider the numerous factors at play. A tax professional must review the complete set of facts and circumstances and apply them to such things, including but not limited to, whether: (1) the disabled individual meets all requirements to qualify as either a “qualifying child” or “qualifying relative” of the taxpayer; (2) the “support test” in the case of a “qualifying relative” is satisfied; (3) the “gross income test” is satisfied for purposes of determining whether a “qualified relative” is a dependent; and (4) an allocation of the exemption is necessary in the case where multiple taxpayers have provided support. Remember, even though the personal exemption deduction is zero for tax years 2018 through 2025, that amount is not applicable to the gross income limitation in the “qualifying relative” definition. See IRC §151(d)(5). Again, this is not a determination that we recommend you tackle on your own—get help from a tax professional!
