Glen E. Frost

Glen E. Frost

Frost Law
  • Tax Law, Business Law, Estate Planning
  • District of Columbia, Florida, Maryland, Pennsylvania, Virginia
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Biography

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.

Practice Areas
    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
Additional Practice Areas
  • Passport Revocation
  • Super Annuation
  • Expat Tax
  • FinCen
  • FBAR SATCA
Fees
  • Credit Cards Accepted
  • Rates, Retainers and Additional Information
    $350-$675/hour
Jurisdictions Admitted to Practice
District of Columbia
District of Columbia Bar
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Florida
The Florida Bar
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Maryland
Maryland Court of Appeals
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Pennsylvania
Disciplinary Board of the Supreme Court of Pennsylvania
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Virginia
Virginia State Bar
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4th Circuit
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D.C. Circuit
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Federal Circuit
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U.S. Court of Federal Claims
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U.S. District Court District of Maryland
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U.S. District Court Eastern District of Virginia
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U.S. District Court Northern, Middle & Eastern Districts of Florida
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U.S. District Court of the District of Columbia
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U.S. Tax Court
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Languages
  • English
Professional Experience
Owner, Attorney At Law/Certified Public Accountant/Certified Financial Planner
Frost Law
- Current
Owner/President
Glen E. Frost, Holdings
- Current
Attorney/Certified Public Accountant
Law Office of Gerald W. Kelly
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Tax Attorney
Thomas & Libowitz, P.A.
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Certified Public Accountant
Law Office of Gerald W. Kelly
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Auditor
Grant Thornton LLP
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Education
University of Baltimore
LL.M. (2010) | Tax Law
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University of Baltimore
Certificate in Estate Planning (2010) | Estate Planning, Law
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University of Baltimore
J.D. (2008) | Law
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Stevenson University
M.S. (2006) | Forensic Accounting
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Stevenston University
B.S. (2006) | Accounting
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Awards
Super Lawyer
Super Lawyers
10.0 Superb Rating
Avvo
Best Lawyer Award
Best Lawyers
2023
Rising Star
Super Lawyers
2013-2023
Foundation Award
American Association of Attorney-Certified Public Accountants
Professional Associations
American Citizens Abroad Global Foundation
President
Current
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International Bar Association
Member
Current
Activities: Business Crime Section
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DC Bar Association
Member
Current
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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
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 County Bar Association
Member
Current
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Anne Arundel County Bar Association
Member
Current
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Florida Bar Association
Member
Current
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Maryland State Bar Association
Member
Current
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Virginia State Bar Association
Member
Current
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Baltimore City Bar Association
Member
Current
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Publications
Articles & Publications
Foreign Bank Account Reporting Extends Beyond Switzerland: FATCA Updates
MSBA Bar Bulletin
MSBA Taxation Section comments and recommendations relating to the temporary regulations on Passive Foreign Investment Corporations
Maryland State Bar Association
Accountants: Many IRS Audits are Avoidable
The Daily Record (Maryland)
FATCA to Fatten Government Coffers
Maryland State Bar Association
Guest opinion: Prudent business owners should not ignore the new 1099-K form
Baltimore Business Journal
The New 1099-K: No Longer to be Ignored
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.
Speaking Engagements
Surviving as a Solo or Small Law Firm, Maryland State Bar Association, Inc. Webinar
THE ANSWER IS “A JEOPARDY GAME ON A VARIETY OF TAX TOPICS”, Maryland State Bar Association Annual Meeting
Tax Changes - IRS & State Tax Enforcement
Tax Practice and Procedure, Tax Clinic
Certifications
Certified Public Accountant
Certified Financial Planner
Websites & Blogs
Website
Frost Law - AskFrost.com
Website
Frost Law - D.C. Site
Blog
DC Tax Attorney Blog
Blog
DC Tax Law Attorney Articles
Videos
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! 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

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... 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...

Join Frost Laws Enrolled Agent, Matt Eddleman as he discusses whose wages don't apply when claiming Employee Retention Credits for their business. If your business was impacted by Covid-19 government... 50/50 Partnerships, Whose Wages Don't Apply

Join Frost Laws Enrolled Agent, Matt Eddleman as he discusses whose wages don't apply when claiming Employee Retention Credits for their business. If your business was impacted by Covid-19 government...

0:00 - Intro 3:15 - ERC Audits - IRS Notice 5:30 - ERC Audits - How to be Prepared 12:22 - ERC Claims vs. PPP Claims 15:23 - ERC Scams... Audits for Employee Retention Credit (ERC): Risks, Defenses, and What to Expect

0:00 - Intro 3:15 - ERC Audits - IRS Notice 5:30 - ERC Audits - How to be Prepared 12:22 - ERC Claims vs. PPP Claims 15:23 - ERC Scams...

Join Frost Laws Enrolled Agent, Matt Eddleman as he discusses how to claim all the eligible credits via the Employee Retention Credit Program for your business. If your business was... Claiming All You Can From the Employee Retention Credit

Join Frost Laws Enrolled Agent, Matt Eddleman as he discusses how to claim all the eligible credits via the Employee Retention Credit Program for your business. If your business was...

Did you move to Puerto Rico last year? If so, make sure your 2022 tax returns are prepared correctly, or else it could affect your future gain exemptions. In this... Cryptocurrency Winter in Puerto Rico — Act 60 Reset!

Did you move to Puerto Rico last year? If so, make sure your 2022 tax returns are prepared correctly, or else it could affect your future gain exemptions. In this...

0:00 Introduction 0:35: Who we are and What we do 2:14: What is ERC Aggregation? 3:20: Brother-sister control groups 5:49: Family attribution rules 8:13: How ERC Aggregation will affect your... ERC Aggregation Rules, Affiliation Examples, & IRS Updates

0:00 Introduction 0:35: Who we are and What we do 2:14: What is ERC Aggregation? 3:20: Brother-sister control groups 5:49: Family attribution rules 8:13: How ERC Aggregation will affect your...

In this video, we provide insights into ERC documentation to help substantiate your claims if you ever need to prepare for an audit of your Employee Retention Credit claim. You... ERC Audit Documents & Substantiation

In this video, we provide insights into ERC documentation to help substantiate your claims if you ever need to prepare for an audit of your Employee Retention Credit claim. You...

Do you have questions about the recent Employee Retention Credit (ERC) pause by the IRS? Read our in-depth article on the September 14th IRS announcement fueling speculation about the end... IRS Safeguards ERC: Fraud, Fall Updates, & More

Do you have questions about the recent Employee Retention Credit (ERC) pause by the IRS? Read our in-depth article on the September 14th IRS announcement fueling speculation about the end...

Chapters: 00:00 – Intro 2:00 – Act 60 5:15 – Significance of Act 60 on Puerto Rican Economy 11:30 – Act 60 from a Political Standpoint 13:45 – Is Act... Puerto Rico Tax Incentives Under Siege

Chapters: 00:00 – Intro 2:00 – Act 60 5:15 – Significance of Act 60 on Puerto Rican Economy 11:30 – Act 60 from a Political Standpoint 13:45 – Is Act...

Tax professionals, William Inchoco, JD ITP MPA, and Michael March, Esq., alongside Jeanelle Alemar-Escabí, CPA of JEA Law discuss the tax incentives in Puerto Rico, including Act 60 and its... Puerto Rico: Tax Haven or Tax Controversy?

Tax professionals, William Inchoco, JD ITP MPA, and Michael March, Esq., alongside Jeanelle Alemar-Escabí, CPA of JEA Law discuss the tax incentives in Puerto Rico, including Act 60 and its...

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. 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.

If you have filed for the ERC, a second opinion of your claim may benefit you. In some cases, clients may have missed quarters in which they are eligible, or... Second Opinion on ERC

If you have filed for the ERC, a second opinion of your claim may benefit you. In some cases, clients may have missed quarters in which they are eligible, or...

Is this the end of the line for Puerto Rican tax incentives? Taking Shelter host, Peter Palsen, discusses the recent departure of Microsoft from Puerto Rico. While Microsoft claims that... Tax Incentives: Microsoft Closing Puerto Rico Plant

Is this the end of the line for Puerto Rican tax incentives? Taking Shelter host, Peter Palsen, discusses the recent departure of Microsoft from Puerto Rico. While Microsoft claims that...

Join Frost Laws Enrolled Agent, Matt Eddleman as he discusses three ways a business can qualify for the Employee Retention Credit. If your business was impacted by Covid-19 government restrictions... Three Ways A Business Can Be Eligible For The Employee Retention Credit

Join Frost Laws Enrolled Agent, Matt Eddleman as he discusses three ways a business can qualify for the Employee Retention Credit. If your business was impacted by Covid-19 government restrictions...

00:00 – Intro 2:00 – Act 22, IDRs, and Cryptocurrency 6:00 – Filing Taxes for Cryptocurrency 10:29 – Section 937 and Section 954 14:48 – Act 20 19:26 – FTX,... US Tax Law: Made in Puerto Rico

00:00 – Intro 2:00 – Act 22, IDRs, and Cryptocurrency 6:00 – Filing Taxes for Cryptocurrency 10:29 – Section 937 and Section 954 14:48 – Act 20 19:26 – FTX,...

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 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!

Join Frost Laws Enrolled Agent, Matt Eddleman as he discusses how claiming too many Employee Retention Credits can cause issues down the road. If your business was impacted by Covid-19... What If I Claim Too Much ERC?

Join Frost Laws Enrolled Agent, Matt Eddleman as he discusses how claiming too many Employee Retention Credits can cause issues down the road. If your business was impacted by Covid-19...

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. 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.

In this video Rebecca Sheppard, Esq. discusses various ways businesses in the Child Care industry can qualify for the Employee Retention Credit (ERC or ERTC). If your daycare, nursery, or... Who is an eligible employer? Child Care Facilities

In this video Rebecca Sheppard, Esq. discusses various ways businesses in the Child Care industry can qualify for the Employee Retention Credit (ERC or ERTC). If your daycare, nursery, or...

Legal Answers
1 Questions Answered
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!
... Read More
View More Answers
Contact & Map
Frost Law
Stevenson, MD Office
1840 Hillside Road
Stevenson, MD 21153
Telephone: (410) 431-2524
Monday: 8 AM - 7 PM
Tuesday: 8 AM - 7 PM
Wednesday: 8 AM - 7 PM
Thursday: 8 AM - 7 PM (Today)
Friday: 8 AM - 7 PM
Saturday: Closed
Sunday: Closed
Notice: By Appointment Only
Frost Law
Rockville, MD Office
11300 Rockville Pike, Suite 708
Rockville, MD 20852
Telephone: (240) 599-5009
Fax: (888) 235-8405
Monday: 8 AM - 7 AM
Tuesday: 8 AM - 7 PM
Wednesday: 8 AM - 7 PM
Thursday: 8 AM - 7 PM (Today)
Friday: 8 AM - 7 PM
Saturday: Closed
Sunday: Closed
Notice: Weekend appointments by request only.
Frost Law
Annapolis, MD Office
839 Bestgate Road
Suite 400
Annapolis, MD 21401
Telephone: (410) 431-2524
Fax: (888) 235-8405
Monday: 8 AM - 7 PM
Tuesday: 8 AM - 7 PM
Wednesday: 8 AM - 7 PM
Thursday: 8 AM - 7 PM (Today)
Friday: 8 AM - 7 PM
Saturday: Closed
Sunday: Closed
Notice: Weekend appointments by request only.
Frost Law
Baltimore, MD Office
400 E Pratt St
8th Floor
Baltimore, MD 21202
Telephone: (443) 743-3381
Fax: (888) 235-8405
Monday: 8 AM - 7 PM
Tuesday: 8 AM - 7 PM
Wednesday: 8 AM - 7 PM
Thursday: 8 AM - 7 PM (Today)
Friday: 8 AM - 7 PM
Saturday: Closed
Sunday: Closed
Notice: By Appointment Only
Frost Law
Frederick, MD Office
5100 Buckeystown Pike, Suite 290
Frederick, MD 21704
Telephone: (240) 608-4022
Fax: (888) 235-8405
Monday: 8 AM - 7 PM
Tuesday: 8 AM - 7 PM
Wednesday: 8 AM - 7 PM
Thursday: 8 AM - 7 PM (Today)
Friday: 8 AM - 7 PM
Saturday: Closed
Sunday: Closed
Notice: By Appointment Only
Frost Law
Columbia, MD Office
10440 Little Patuxent Pkwy
Suite 300
Columbia, MD 21044
Telephone: (240) 755-8303
Fax: (888) 235-8405
Monday: 8 AM - 7 PM
Tuesday: 8 AM - 7 PM
Wednesday: 8 AM - 7 PM
Thursday: 8 AM - 7 PM (Today)
Friday: 8 AM - 7 PM
Saturday: Closed
Sunday: Closed
Notice: By Appointment Only
Frost Law
Herndon, VA Office
205 Van Buren St Suite 120
Herndon, VA 20170
Telephone: (703) 991-7462
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
Fairfax Office
8280 Willow Oaks Corporate Dr
#600
Fairfax, VA 22031
Telephone: (571) 490-8269
Fax: (888) 235-8405
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
Washington, DC Office
1050 Connecticut Ave NW
Suite 500
Washington, DC 20036
Telephone: (202) 618-1873
Fax: (888) 235-8405
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
Tampa, FL Office
400 North Ashley Drive Suite 1900
Tampa, FL 33602
Telephone: (813) 946-6339
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 5:30 PM
Saturday: Closed
Sunday: Closed
Frost Law
Ft. Myers, FL
5237 Summerlin Commons Blvd #350
Ft. Myers, FL 33907
Telephone: (239) 977-5687
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
Naples, FL Office
1415 Panther Lane Suite #430
Naples, FL 34108
Telephone: (239) 977-5694
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
Miami Office
6303 Blue Lagoon Dr
#400
Miami, FL 33126
Telephone: (305) 414-0494
Fax: (888) 235-8405
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
Fort Lauderdale Office
300 SE 2nd Street Suite 600
Fort Lauderdale, FL 33301
Telephone: (954) 526-4004
Fax: (888) 235-8405
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
West Palm Beach, FL Office
777 S Flagler Dr
Suite 800
West Palm Beach, FL 33401
Telephone: (561) 569-2090
Fax: (888) 235-8405
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
Philadelphia, PA
1700 Market St, #1005, Suite A
Philadelphia, PA 19103
Telephone: (267) 214-1028
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
Pittsburgh, PA Office
429 Fourth Avenue
Pittsburgh, PA 15219
Telephone: (412) 693-6339
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
Harrisburg, PA Office
2225 Sycamore St Suite 755
Harrisburg, PA 17111
Telephone: (717) 251-5029
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed
Frost Law
New York, NY Office
462 7th Ave, Floor 6
New York City, NY 10018
Telephone: (917) 983-0886
Monday: 8:30 AM - 6 PM
Tuesday: 8:30 AM - 6 PM
Wednesday: 8:30 AM - 6 PM
Thursday: 8:30 AM - 6 PM (Today)
Friday: 8:30 AM - 6 PM
Saturday: Closed
Sunday: Closed