Maryland Tax Attorney

Maryland Tax Attorney Frost Law is comprised of skilled tax attorneys, business attorneys, litigation attorneys, estates at
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Our legal team skillfully works to protect our clients’ interests in the ever-changing and complex world of tax and business since 2011. We have been serving clients in Columbia, Maryland, across the country, and abroad. We have office locations on the East Coast in Maryland, Virginia, Washington, D.C., Pennsylvania, and Florida.

Frost Law is proud to share that 13 attorneys have been recognized by Best Lawyers as a “Best Lawyer” or “One to Watch” ...
08/17/2023

Frost Law is proud to share that 13 attorneys have been recognized by Best Lawyers as a “Best Lawyer” or “One to Watch” for 2024! Thank you to all of our peers and colleagues who have helped to recognize their hard work!

- Glen Frost, Esq., CPA - Best Lawyers: Tax Law
- Eli Noff, Esq., CPA - Ones to Watch: Litigation and Controversy - Tax, Tax Law
- Kaitlyn Loughner, Esq., CPA - Ones to Watch: Business Organizations (including LLCs and Partnerships), Litigation and Controversy - Tax, Tax Law
- Peter Haukebo, Esq. - Ones to Watch: Litigation and Controversy - Tax
- Rebecca Sheppard, Esq. - Ones to Watch: Litigation and Controversy - Tax, Tax Law
- Nicholas Berger, Esq. - Ones to Watch: Litigation and Controversy - Tax, Tax Law
- Leanne Broyles, Esq. - Ones to Watch: Litigation and Controversy - Tax, Tax Law, Trusts and Estates
- Michael March, Esq. - Ones to Watch: Litigation and Controversy - Tax, Tax Law
- Coryn Rosenstock, Esq. - Ones to Watch: Litigation - Trusts and Estates, Trusts and Estates
- Lauren Mata, Esq. - Ones to Watch: Litigation and Controversy - Tax, Tax Law
- Candice Miller, Esq. - Ones to Watch: Litigation and Controversy - Tax, Tax Law
- Amber Plugge, Esq. - Ones to Watch: Commercial Litigation, Litigation - Trusts and Estates
- Zoha Sohail, Esq. - Ones to Watch: Litigation and Controversy - Tax

You can learn more about the winners here: https://bit.ly/3sfrXL2

Numerous employers struggled during the pandemic due to supply chain disruptions. Recently, the IRS issued a memo clarif...
08/16/2023

Numerous employers struggled during the pandemic due to supply chain disruptions. Recently, the IRS issued a memo clarifying its position that a supply chain disruption, by itself, is insufficient to qualify a business for ERC.

The IRS provided that an employer trying to claim ERC as a result of a supply chain disruption must substantiate: (1) the relevant governmental orders imposed upon a supplier; (2) how those orders directly caused that supplier to suspend operations; (3) the employer’s own inability to obtain critical supplies as a result of the supplier’s suspension; and (4) how the supply chain disruption led to the employer’s own full or partial suspension of business operations.

Although the IRS memo is not law, anyone challenging it would face an uphill battle of deconstructing the IRS’s position. Read this article to learn more details about what the IRS’s position means for ERC claims. https://bit.ly/3DTVrki

In a recent generic legal advice memorandum (GLAM), the IRS reminds ERC seekers just how substantial their burden of pro...
08/10/2023

In a recent generic legal advice memorandum (GLAM), the IRS reminds ERC seekers just how substantial their burden of proof is in the context of eligibility via supply chain disruptions. It’s something Frost Law’s Partner Rebecca Sheppard, Esq., has steadfastly emphasized even before the GLAM arrived on the scene. While the GLAM does not establish precedent, it’s crucial to understand the IRS's position and the nuances involved. Last month, Tax Notes reached out to Rebecca for her insight on this development and quoted her in its recent article: https://bit.ly/44U4JZn

Many unscrupulous ERC promoters are abusing the qualification basis involving supply chain disruptions. Finding a trustworthy tax professional to carefully review this basis, and others, is absolutely essential to the accuracy and strength of your claim. Whether you are considering filing, or have already filed an ERC claim, we urge you to engage with a professional who protects you from groundless bases and ensures you aren't missing legitimate pathways to eligibility.

Subchapter V eligibility requirements come into focus in a recent bankruptcy case: In re Hillman. In that case, the read...
08/10/2023

Subchapter V eligibility requirements come into focus in a recent bankruptcy case: In re Hillman. In that case, the reader finds that:

• The Debtor was permitted to file a subchapter V bankruptcy to deal with personal liabilities arising out of obligations related to a failed business (the petition was filed before the wind-down was complete).
• Winding down activity included the defense of a guaranty lawsuit, which was pending as of the petition date.
• Courts continue to be split over the “nexus requirement”—whether 50% or more of a debtor’s aggregate debt must arise from the same commercial or business activities being relied upon for subchapter V eligibility.

You can read this article for more details about how this case may influence how courts will apply eligibility requirements in the future: https://bit.ly/43X9qjX

How far can the IRS go to seek the information it needs and collect the money it is owed without ever informing you? Aft...
08/07/2023

How far can the IRS go to seek the information it needs and collect the money it is owed without ever informing you? After Polselli v IRS, how many more innocent third parties (including, individuals and small businesses) will have their records obtained without notice by the IRS?

You can read more about this development here: https://bit.ly/43OsDEk

Failing to file an FBAR or failing to report international accounts can bring serious penalties. How familiar are you wi...
08/07/2023

Failing to file an FBAR or failing to report international accounts can bring serious penalties. How familiar are you with FBAR reporting requirements?

Tomorrow, August 8 at 1pm, join experienced international tax professionals, Eli Noff, Esq., CPA and Joshua Wu, for a webinar that will address common FBAR reporting errors, how to remedy them, and how to avoid them in the first place. Register now for knowledge that may help clients in the future: https://bit.ly/3OjiTMD

The IRS recently offered new insight about its ability to offset ERC against existing professional employer organization...
08/04/2023

The IRS recently offered new insight about its ability to offset ERC against existing professional employer organization (PEO) tax liabilities. If your business utilizes a PEO to report and remit employment taxes on its behalf, this unique relationship may significantly impact your ERC claim.

Read more details about the IRS position and what protective measures you my take: https://bit.ly/43TQLVZ

Failing to file an FBAR or failing to report international accounts can bring serious penalties. How familiar are you wi...
08/01/2023

Failing to file an FBAR or failing to report international accounts can bring serious penalties. How familiar are you with FBAR reporting requirements?

On August 8 at 1pm, join experienced international tax professionals, Eli Noff, Esq., CPA and Joshua Wu, for a webinar that will address common FBAR reporting errors, how to remedy them, and how to avoid them in the first place. Register today for knowledge that may help clients in the future: https://bit.ly/44PiFDO

Has your business claimed the Employee Retention Credit? Have you had a second opinion on your filing?Businesses that fi...
07/28/2023

Has your business claimed the Employee Retention Credit? Have you had a second opinion on your filing?
Businesses that filed for the ERC may benefit from a case review with an outside source. In some instances, it’s found that claims miss eligible quarters, or even worse, exaggerate their eligibility. Watch our new YouTube video with Rebecca Sheppard to learn more about ERC and how a second opinion may benefit your claim. https://bit.ly/3DtooDx

A new Maryland law that went into effect on July 1, 2023, establishes the highly anticipated Taxpayer Advocate Division ...
07/27/2023

A new Maryland law that went into effect on July 1, 2023, establishes the highly anticipated Taxpayer Advocate Division in the Office of the Comptroller.

As expressed in House Bill 707, this new division is intended “to assist taxpayers and their representatives in resolving certain taxpayer problems and complaints and represent taxpayers’ interests in certain matters.” Learn more here: https://bit.ly/3QaflPs

Stop by the Orioles Pub at the Center Club in Baltimore, tomorrow, July 27th, for a Frost Law and MACPA Happy Hour! Netw...
07/26/2023

Stop by the Orioles Pub at the Center Club in Baltimore, tomorrow, July 27th, for a Frost Law and MACPA Happy Hour!

Network with like-minded individuals, chat with former colleagues, and enjoy complimentary food and drinks with us. Registration is free, but space is limited so please consider registering early. We hope to see you there! https://bit.ly/3JUwqIU

Is your business utilizing tax planning strategies?Join Frost Law and the Dorchester Chamber of Commerce, tomorrow, July...
07/25/2023

Is your business utilizing tax planning strategies?

Join Frost Law and the Dorchester Chamber of Commerce, tomorrow, July 26, at 8:30 AM for our webinar, "Don't Leave Money on the Table: Commonly Missed Tax Planning Opportunities for 2023." Frost Law Partners, Rebecca Sheppard, Esq., and Peter Haukebo, Esq., will discuss the Employee Retention Credit (ERC) and other valuable tax credits or opportunities that may benefit your business. Register now to make sure you aren’t leaving money on the table! https://bit.ly/3XLhzpU

Join Partners, Eli Noff, Esq., CPA, and Peter Haukebo, Esq., tomorrow, July 25th, to discuss common tools and tactics us...
07/24/2023

Join Partners, Eli Noff, Esq., CPA, and Peter Haukebo, Esq., tomorrow, July 25th, to discuss common tools and tactics used to help taxpayers resolve IRS tax debts in complex situations faced by individuals and small business owners. Clients can face a host of drastic consequences, including bank and third-party levies, IRS liens and levies, garnishments, threats of injunctions and foreclosure, business closure, assertion of trust fund recovery penalties (pre- and post-assessment balance considerations) and passport revocation. Register for the event and learn more here: https://bit.ly/3QcB5du

Do you represent taxpayers who have unfiled returns or returns with material civil, or possibly criminal, issues? This c...
07/20/2023

Do you represent taxpayers who have unfiled returns or returns with material civil, or possibly criminal, issues?

This course led by Partner, Eli Noff, Esq., CPA, and attorney Justin Hughes, Esq., CPA, will discuss the practical approaches to analyzing a taxpayer’s non-compliance and options for coming into compliance, including whether the issue rises to the level of requiring a formal voluntary disclosure with the IRS. They will also review criminal tax statutes, updated voluntary disclosure practices, foreign voluntary disclosures and other foreign financial asset disclosures. Sign up now for this course on July 24, 2023 at 4 pm to 5:40pm: https://bit.ly/3O5JM7H

Make sure to stop by the Orioles Pub at the Center Club in Baltimore on July 27th for a Frost Law and MACPA Happy Hour! ...
07/18/2023

Make sure to stop by the Orioles Pub at the Center Club in Baltimore on July 27th for a Frost Law and MACPA Happy Hour!

Network with like-minded individuals, chat with former colleagues, and enjoy complimentary food and drinks with us. Registration is free, but space is limited so please consider registering early. We hope to see you there! https://bit.ly/3PWGJAa

Have you recently filed ERC for your business? Are you still waiting on your refund?The IRS has nearly 900,000 unprocess...
07/14/2023

Have you recently filed ERC for your business? Are you still waiting on your refund?

The IRS has nearly 900,000 unprocessed Employee Retention Credit claims. Unfortunately, this delay is forcing some employers to continue laying off workers, or even close down their businesses. It’s difficult to predict when an ERC claim may go through, but there are a handful of reasons why your claim may be backlogged. Read more about the ERC delays here: https://bit.ly/3PLM2Cr

Join Partners, Eli Noff, Esq., CPA, and Peter Haukebo, Esq., to discuss common tools and tactics used to help taxpayers ...
07/13/2023

Join Partners, Eli Noff, Esq., CPA, and Peter Haukebo, Esq., to discuss common tools and tactics used to help taxpayers resolve IRS tax debts in complex situations faced by individuals and small business owners. Clients can face a host of drastic consequences, including bank and third-party levies, IRS liens and levies, garnishments, threats of injunctions and foreclosure, business closure, assertion of trust fund recovery penalties (pre- and post-assessment balance considerations) and passport revocation. Register for the July 25th event and learn more here: https://bit.ly/3D7b0EP

If you are considering filing for bankruptcy, how confident are you in your bankruptcy planning?For debtors who make “ho...
07/12/2023

If you are considering filing for bankruptcy, how confident are you in your bankruptcy planning?

For debtors who make “honest and unfortunate” mistakes, the penalties are still big. In Michigan, an elderly couple was denied their bankruptcy filing, which stemmed from poor planning and ultimately brought them new legal trouble. Read our newest article to learn more about the recent Michigan case and how critical proper bankruptcy planning can be. https://bit.ly/46zyujs

Frost Law is thrilled to share that two of our Partners, Kaitlyn Loughner, Esq., CPA, and Rebecca Sheppard, Esq., are am...
07/11/2023

Frost Law is thrilled to share that two of our Partners, Kaitlyn Loughner, Esq., CPA, and Rebecca Sheppard, Esq., are among the seven members of the Maryland Association of CPAs - MACPA, Anne Arundel County Chapter who were collectively awarded the association’s 2022-23 Max Teichmann Award.

The Max Teichmann Award is awarded to those members who showcase tireless volunteer work as MACPA champions and volunteers, and we can attest to Kaitlyn and Rebecca’s inspiring work ethic in their communities. We are proud of seeing what they are able to accomplish on top of their amazing day-to-day work. Please join us in congratulating them! https://bit.ly/3pHMhnn

Do you represent taxpayers who have unfiled returns or returns with material civil, or possibly criminal, issues? This c...
07/11/2023

Do you represent taxpayers who have unfiled returns or returns with material civil, or possibly criminal, issues?

This course led by Partner, Eli Noff, Esq., CPA, and attorney Justin Hughes, Esq., CPA, will discuss the practical approaches to analyzing a taxpayer’s non-compliance and options for coming into compliance, including whether the issue rises to the level of requiring a formal voluntary disclosure with the IRS. They will also review criminal tax statutes, updated voluntary disclosure practices, foreign voluntary disclosures and other foreign financial asset disclosures. Sign up now for this course on July 24, 2023 at 4 pm to 5:40pm: https://bit.ly/3XZwYU1

Do you think you might need a pre-audit ERC assessment? ERC filings continue to attract an increasing amount of IRS scru...
07/10/2023

Do you think you might need a pre-audit ERC assessment?

ERC filings continue to attract an increasing amount of IRS scrutiny, and now a proposed extension of the IRS's compliance enforcement period is on the table. As proposed in the Biden Administration's Fiscal Year 2024, the IRS would have a longer period of time to assess erroneous ERC claims for those quarters not already extended previously by the American Rescue Plan Act of 2021 (ARPA).

Even if the proposal is ultimately scrapped, the current assessment statute of limitations (SOL) still gives the IRS a lengthy compliance enforcement period. And, don't forget, outside of the assessment SOL, the IRS has other options, such as initiating a suit to recover erroneously issued refunds. Moreover, where fraud is involved, the return will remain indefinitely open to assessment.

We encourage employers who have any doubts about the accuracy of their ERC claims and the sufficiency of supporting documentation to consult a tax professional for an immediate pre-audit ERC assessment.

Read more to understand the effects of this proposal and the importance of getting a professional to review your ERC claim for accuracy: https://bit.ly/44bM8ru

Many law firms are still surprised to learn that they may be eligible for the Employee Retention Credit (ERC). Watch Fro...
07/06/2023

Many law firms are still surprised to learn that they may be eligible for the Employee Retention Credit (ERC). Watch Frost Law Partners, Rebecca Sheppard and Peter Haukebo, in their latest webinar with the Personal Injury Lawyers Marketing & Management Association: "Everything We Know About ERC and How Your Firm Can Benefit." Click here to learn more about the ERC and how it may benefit your practice. https://bit.ly/3NDZ56o

Frost Law is proud to share that Partner, Richard Berwanger, Jr., Esq. has been awarded the Arundel Bar Association Pre...
06/30/2023

Frost Law is proud to share that Partner, Richard Berwanger, Jr., Esq. has been awarded the Arundel Bar Association President’s Award by the outgoing President, the Honorable Kemp Hammond.

Since joining Frost Law, Richard has been a tremendous help to our clients and has exemplified the nature of a true professional. We are grateful to have him on the team and look forward to what our future brings! https://bit.ly/3PwyBpT

Frost Law is excited to share that we recently were named a “Best Of 2023” Annapolis law firm winner from ’s Up? Media! ...
06/29/2023

Frost Law is excited to share that we recently were named a “Best Of 2023” Annapolis law firm winner from ’s Up? Media! Thank you to all our former and current clients and colleagues who have helped us to grow into the professionals we are today! To view the complete list of “Best of 2023” winners, you can visit: https://bit.ly/3pveq0X

A night of drinks, conversations with friends and colleagues, and international tax talk! Join Frost Law’s International...
06/26/2023

A night of drinks, conversations with friends and colleagues, and international tax talk!

Join Frost Law’s International Tax Professional William Inchoco and USA Branch of International Fiscal Association (IFA USA) tomorrow, June 27th, at 6:00 PM at Summer Cocktails with IFA Sponsored by WIN NYC & CT/Westchester Regions! Learn more and register for the free event here: https://bit.ly/43XRAhz

Are you heading to the Maryland Association of CPAs - MACPA Beach Retreat 2023?Be sure to stop by the welcome reception ...
06/26/2023

Are you heading to the Maryland Association of CPAs - MACPA Beach Retreat 2023?

Be sure to stop by the welcome reception Happy Hour, hosted by Frost Law on June 27th! You don’t want to miss out on an evening of free drinks, food, and great conversation and networking opportunities (plus, complimentary sunglasses for your beach stay!). Register for our complimentary welcome reception Happy Hour here: https://bit.ly/42MkK1G

Are you heading to the Maryland Association of CPAs - MACPA Beach Retreat 2023?Be sure to stop by the welcome reception ...
06/22/2023

Are you heading to the Maryland Association of CPAs - MACPA Beach Retreat 2023?

Be sure to stop by the welcome reception Happy Hour, hosted by Frost Law on June 27th! You don’t want to miss out on an evening of free drinks, food, and great conversation and networking opportunities (plus, complimentary sunglasses for your beach stay!). Register for our complimentary welcome reception Happy Hour here: https://bit.ly/3NFKuZd

Did you know that private practices in the healthcare industry (even those owned through private equity) may also be eli...
06/14/2023

Did you know that private practices in the healthcare industry (even those owned through private equity) may also be eligible for the Employee Retention Credit (ERC)?

Many healthcare employers are still confused about how their practice may qualify for the ERC. Now is the time to talk with your tax professional and carefully review eligibility for this important refundable payroll tax credit. Read our latest article on ERC and the healthcare industry to learn more: https://bit.ly/45Y1OQm


Is the ERC still available? Did the ERC survive the debt limit deal?The recent debate in Congress over the debt ceiling ...
06/13/2023

Is the ERC still available? Did the ERC survive the debt limit deal?

The recent debate in Congress over the debt ceiling resulted in both proposed and finalized legislation that included language about rescinding “unobligated” COVID aid. This understandably prompted many business owners to ask if "unobligated" COVID aid included the ERC. So, is the ERC part of the COVID aid that is now rescinded pursuant to the debt limit deal? Is the ERC still available? Read our newest article here to see why we believe the ERC has not been rescinded and speak with a tax professional if you are seeking this important credit. https://bit.ly/3NsSIny

Are you familiar with the U.S. federal tax information reporting for cross-border transactions? Learn from tax professio...
06/08/2023

Are you familiar with the U.S. federal tax information reporting for cross-border transactions?

Learn from tax professionals about how to report cross-border transactions for US and non-US persons. During our webinar, Offshore Compliance and Coming Out of the Dark, our speakers will also discuss forms K2/K3 and voluntary compliance. Join us for our webinar on June 15th from 1-3 pm. Frost Law Partner, Eli Noff, Esq., and International Tax Professionals, William Inchoco and Peter Palsen will give insight on the reporting requirements for US federal tax purposes. Register here: https://bit.ly/3MF70zJ

Filing and paying taxes can be stressful, but it’s better to file and have a balance due than to avoid the matter altoge...
06/05/2023

Filing and paying taxes can be stressful, but it’s better to file and have a balance due than to avoid the matter altogether. Eventually, the taxing authorities will step in, and the situation will become more complicated. In Kriss v. United States (In re Kriss), the debtor learned this the hard way. You can learn more about the details of the First Circuit Court’s ruling and its implementation of the “One Day Rule” here: https://bit.ly/42hl88b

Did you claim Employee Retention Credit (ERC) during the third quarter of 2021? With the IRS including ERC in its Dirty ...
06/01/2023

Did you claim Employee Retention Credit (ERC) during the third quarter of 2021?

With the IRS including ERC in its Dirty Dozen list, we want to make sure you are confident in your claim and its legitimacy. Many third-party promoters of ERC misled businesses by incorrectly suggesting their business experienced a qualifying partial suspension of operations in Q3 2021, which can lead to audits and possible penalties. Read more on recent ERC concerns and learn about the 3 legitimate methods an employer can use to claim ERC.https://bit.ly/3WL8cpN

Are you familiar with the U.S. federal tax information reporting for cross-border transactions? Learn from tax professio...
05/30/2023

Are you familiar with the U.S. federal tax information reporting for cross-border transactions?

Learn from tax professionals about how to report cross-border transactions for US and non-US persons. During our webinar, Offshore Compliance and Coming Out of the Dark, our speakers will also discuss forms K2/K3 and voluntary compliance. Join us for our webinar on June 15th from 1-3 pm. Frost Law Partner, Eli Noff, Esq., and International Tax Professionals, William Inchoco and Peter Palsen will give insight on the reporting requirements for US federal tax purposes. Register here: https://bit.ly/3MytpPa

We'd like to thank the Maryland State Bar Association - MSBA for having us at the 2023 Irving Shulbank Memorial Dinner! ...
05/26/2023

We'd like to thank the Maryland State Bar Association - MSBA for having us at the 2023 Irving Shulbank Memorial Dinner! After a night of great food and conversation with colleagues and friends, we are already looking forward to 2024!

Are you using the most effective tactics when representing clients with significant tax debts?The complexity of tax proc...
05/25/2023

Are you using the most effective tactics when representing clients with significant tax debts?

The complexity of tax procedure is no secret. There are a variety of ways that you can resolve your clients’ tax debt and protect their rights as taxpayers. However, using the most practical and relevant tools will enable you to save your clients more time and money. Join Eli Noff, Esq., CPA, and Justin Hughes, Esq., CPA for our webinar hosted by Maryland Society of Accounting & Tax Professionals, Inc. on May 30th at 4-6 PM. During this time, they will summarize the IRS collections procedure and outline the courses of action to take based on a client’s situation. https://bit.ly/43kPAiy

Attention friends and colleagues, Frost Law is thrilled to be sponsoring the Maryland Association of CPAs - MACPA’s Happ...
05/24/2023

Attention friends and colleagues, Frost Law is thrilled to be sponsoring the Maryland Association of CPAs - MACPA’s Happy Hour on May 31st from 5:00 - 7:00 pm at the Choptank!

Join us and other local professionals for a marvelous evening of mingling, networking, and delicious complimentary appetizers and drinks. Don’t miss out on this opportunity to connect with like-minded individuals. Register now: https://bit.ly/425D5Xb

In Bittner v. U.S., the Supreme Court decided that the $10,000 FBAR penalty for non-willful violations accrues on a per-...
05/19/2023

In Bittner v. U.S., the Supreme Court decided that the $10,000 FBAR penalty for non-willful violations accrues on a per-report basis, rather than a per-account basis. Certainly, the decision resolves a long-standing dilemma; however, we remain mindful of some important questions left unanswered by the ruling. Our latest article, linked here, reviews the decision and considers its potential implications.https://bit.ly/41CjRYY

Frost Law would like to thank The Maryland State Child Care Association for allowing us to join them for the All Aboard ...
05/18/2023

Frost Law would like to thank The Maryland State Child Care Association for allowing us to join them for the All Aboard With MSCCA... Cruising Through Early Childhood conference! Partners Rebecca Sheppard and Peter Haukebo had the amazing opportunity to speak at the conference and had a great time sharing their ERC prowess and expanding their own knowledge from others! We look forward to next year’s conference!

Has your business claimed the Employee Retention Credit (ERC) and other COVID relief credits?We have helped many busines...
05/17/2023

Has your business claimed the Employee Retention Credit (ERC) and other COVID relief credits?

We have helped many businesses determine their eligibility, make a claim, and prepare for future IRS audits. If you haven’t taken advantage of important tax credits, join Partners Rebecca Sheppard, Esq., and Peter Haukebo, Esq., for our May 23rd webinar at 12PM EDT to learn how your business may qualify to claim up to $26,000 per employee with the ERC. Register here: https://bit.ly/3HfO7kY

Eligible long-term care facilities (LTCFs) may have even more reason to consider claiming the Employee Retention Credit ...
05/15/2023

Eligible long-term care facilities (LTCFs) may have even more reason to consider claiming the Employee Retention Credit (ERC).

Since March of 2023, leaders in the industry have reported a likely, and highly-anticipated, shift in CMS's position regarding how states with cost-based care center payment systems should treat ERC funds. Are your state Medicaid agencies reaching out to CMS for confirmation as to whether they may treat ERC as a one-time grant, similar to PPP loans, rather than offset against costs? https://bit.ly/42n0Afb

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Videos

Learn about additional covid relief for businesses, and receive up to $26,000 per employee in our latest presentation! This past week Frost Law's Tax Directors Rebecca Sheppard, Esq., and Peter Haukebo, Esq., had the opportunity of presenting with the {{
Learn about additional covid relief for businesses, and receive up to $26,000 per employee in our latest presentation! This past week Frost Law's Tax Directors Rebecca Sheppard, Esq., and Peter Haukebo, Esq., had the opportunity of presenting with the {{

Learn about additional covid relief for businesses, and receive up to $26,000 per employee in our latest presentation! This past week Frost Law's Tax Directors Rebecca Sheppard, Esq., and Peter Haukebo, Esq., had the opportunity of presenting with the Maryland Association for Justice, Inc. on the Employee Retention Credit. They explained what the ERC program is, the eligibility criteria, qualified wages, how to claim it, and the tax treatment of the credit. Watch the presentation here: https://bit.ly/3jCCqbI #FrostLaw #MAJ #EmployeeRetentionCredit #ERC #CovidRelief #Businesses

A Way With Tax is back with a new episode on the Employee Retention Credit and Recovery For Start-Ups! Frost Law Tax Directors, Rebecca Sheppard, Esq., and Peter Haukebo, Esq., explain what the credit is, the eligibility criteria, and how businesses that
A Way With Tax is back with a new episode on the Employee Retention Credit and Recovery For Start-Ups! Frost Law Tax Directors, Rebecca Sheppard, Esq., and Peter Haukebo, Esq., explain what the credit is, the eligibility criteria, and how businesses that

A Way With Tax is back with a new episode on the Employee Retention Credit and Recovery For Start-Ups! Frost Law Tax Directors, Rebecca Sheppard, Esq., and Peter Haukebo, Esq., explain what the credit is, the eligibility criteria, and how businesses that were established after February 15, 2020, can claim this credit. If you or someone you know started a business after this date check out our video and contact us to start your ERC claim process. https://bit.ly/3tf7dB6 #FrostLaw #AWayWithTax #Tax #ERC #ERTC #RecoveryStartUp #NewBusinesses

A new episode of Taking Shelter is out now and this week we’re discussing cryptocurrency! Peter Palsen is joined by Bestgate Wealth Advisors, LLC, Matt Costa, CPA to discuss best practices for investors when enterin
A new episode of Taking Shelter is out now and this week we’re discussing cryptocurrency! Peter Palsen is joined by Bestgate Wealth Advisors, LLC, Matt Costa, CPA to discuss best practices for investors when enterin

A new episode of Taking Shelter is out now and this week we’re discussing cryptocurrency! Peter Palsen is joined by Bestgate Wealth Advisors, LLC, Matt Costa, CPA to discuss best practices for investors when entering the world of cryptocurrency. Watch the full episode to learn 8 cryptocurrency investing tips. https://bit.ly/3sUW1cA #FrostLaw #LombardoAyers #TakingShelter #Cryptocurrency #Crypto #Investing #Bitcoin

Did you know the U.S. Govt. charges you to relinquish your citizenship? In this week’s 'Taking Shelter' episode, Peter Palsen is joined by John Richardson to discuss the U.S. Exit Tax. They’ll cover what the exit tax is, additional fees the government
Did you know the U.S. Govt. charges you to relinquish your citizenship? In this week’s 'Taking Shelter' episode, Peter Palsen is joined by John Richardson to discuss the U.S. Exit Tax. They’ll cover what the exit tax is, additional fees the government

Did you know the U.S. Govt. charges you to relinquish your citizenship? In this week’s 'Taking Shelter' episode, Peter Palsen is joined by John Richardson to discuss the U.S. Exit Tax. They’ll cover what the exit tax is, additional fees the government charges to relinquish citizenship, and problems this may cause. Watch the full video: https://bit.ly/3uThqod #FrostLaw #USExitTax #ExitTax #CItizenship #Expatriate #Tax #Taxes

Tax FAQs is back with a new episode and this week we’re tackling Passport Revocation! Partner, Eli Noff, Esq., CPA, will discuss how the IRS may certify your passport for revocation if you owe back taxes. He will dive into practical tips to both avoid c
Tax FAQs is back with a new episode and this week we’re tackling Passport Revocation! Partner, Eli Noff, Esq., CPA, will discuss how the IRS may certify your passport for revocation if you owe back taxes. He will dive into practical tips to both avoid c

Tax FAQs is back with a new episode and this week we’re tackling Passport Revocation! Partner, Eli Noff, Esq., CPA, will discuss how the IRS may certify your passport for revocation if you owe back taxes. He will dive into practical tips to both avoid certification to begin with, or decertify afterwards. Watch the full video now: https://bit.ly/3fZMYA1 #FrostLaw #IRS #PassportRevocation #FinancialFreedom #BackTaxes

Find out how the Build Back Better Act could potentially impact your estate planning ventures in a special Frost Law video! Frost Law Partner and premier estate planning attorney Gary Altman, Esq. will discuss the potential changes around estate planning
Find out how the Build Back Better Act could potentially impact your estate planning ventures in a special Frost Law video! Frost Law Partner and premier estate planning attorney Gary Altman, Esq. will discuss the potential changes around estate planning

Find out how the Build Back Better Act could potentially impact your estate planning ventures in a special Frost Law video! Frost Law Partner and premier estate planning attorney Gary Altman, Esq. will discuss the potential changes around estate planning that Biden’s Build Back Better Act has proposed. If you’re looking to see the biggest changes being made, check out this video! https://bit.ly/3mT5GMO #FrostLaw #EstatePlanning #BuildBackBetter #Tax

Are you overwhelmed by the thought of bankruptcy? In the latest episode of “Let’s Talk Bankruptcy,” Frost Law bankruptcy attorney, Dan Staeven discusses the documentation you’ll need to produce to file for bankruptcy. Whether you’re filing for C
Are you overwhelmed by the thought of bankruptcy? In the latest episode of “Let’s Talk Bankruptcy,” Frost Law bankruptcy attorney, Dan Staeven discusses the documentation you’ll need to produce to file for bankruptcy. Whether you’re filing for C

Are you overwhelmed by the thought of bankruptcy? In the latest episode of “Let’s Talk Bankruptcy,” Frost Law bankruptcy attorney, Dan Staeven discusses the documentation you’ll need to produce to file for bankruptcy. Whether you’re filing for Chapter 7 or Chapter 13, Dan provides you with a quick checklist of items needed when filing. Call Dan to ask your bankruptcy questions and put your mind at ease! Watch the full video now: https://bit.ly/3mCsekV #FrostLaw #Bankruptcy #Filing #IRS #Chapter7 #Chapter13

Episode 4 of “Tax FAQs” is out and this week we’re discussing the notorious Form 3520 for foreign gifts and trusts and the penalty consequences! Join Eli Noff as he dives into IRS Form 3520, specifically the foreign gift reporting aspect of the form
Episode 4 of “Tax FAQs” is out and this week we’re discussing the notorious Form 3520 for foreign gifts and trusts and the penalty consequences! Join Eli Noff as he dives into IRS Form 3520, specifically the foreign gift reporting aspect of the form

Episode 4 of “Tax FAQs” is out and this week we’re discussing the notorious Form 3520 for foreign gifts and trusts and the penalty consequences! Join Eli Noff as he dives into IRS Form 3520, specifically the foreign gift reporting aspect of the form. You will learn about reporting requirements, deadlines to file, and penalties associated with non-filers or incomplete forms. Watch the full video to learn more about IRS Form 3520: https://bit.ly/2YfIfVF #FrostLaw #IRS #Tax #InternationalTax #IRSForm3520

Business owners, check out the latest episode of “A Way With Tax” where we dive into Employee Retention Credits (ERC)! Rebecca Sheppard is joined by tax professional Matt Eddleman as they explain what the Employee Retention Credit is, qualifications f
Business owners, check out the latest episode of “A Way With Tax” where we dive into Employee Retention Credits (ERC)! Rebecca Sheppard is joined by tax professional Matt Eddleman as they explain what the Employee Retention Credit is, qualifications f

Business owners, check out the latest episode of “A Way With Tax” where we dive into Employee Retention Credits (ERC)! Rebecca Sheppard is joined by tax professional Matt Eddleman as they explain what the Employee Retention Credit is, qualifications for businesses and trade organizations, and examples of those eligible. Don’t miss out on this incredible opportunity for your business, check out the full video to learn more: https://bit.ly/39q50YX Want more details on how you could benefit from ERC? Contact our team for more information: https://bit.ly/3tXNZPl #FrostLaw #ERC #EmployeeRetentionCredit #IRS #Tax #SmallBusiness

The IRS is on the prowl in Puerto Rico. Peter Palsen is back with Frost Law Partner, Eli Noff, Esq., CPA, to provide a six-month update of the IRS campaign to review compliance of individuals claiming Act 22 Puerto Rico tax incentives. What's happened so
The IRS is on the prowl in Puerto Rico. Peter Palsen is back with Frost Law Partner, Eli Noff, Esq., CPA, to provide a six-month update of the IRS campaign to review compliance of individuals claiming Act 22 Puerto Rico tax incentives. What's happened so

The IRS is on the prowl in Puerto Rico. Peter Palsen is back with Frost Law Partner, Eli Noff, Esq., CPA, to provide a six-month update of the IRS campaign to review compliance of individuals claiming Act 22 Puerto Rico tax incentives. What's happened so far? What can you expect going forward? What are your rights (and how you can avoid the wrongs) if you get a letter from the IRS? They also talk about similarities with past campaigns (including crypto). Watch the full video now! https://bit.ly/3khpWru #FrostLaw #TakingShelter #Act22 #InternationalTax #PuertoRico

Do you have foreign bank accounts? If so, you should watch this short video and learn about the Foreign Bank Account Report (FBAR). In the latest episode of Tax FAQs, Frost Law Partner, Eli Noff, Esq., CPA, provides an introduction to FBARS and discusses
Do you have foreign bank accounts? If so, you should watch this short video and learn about the Foreign Bank Account Report (FBAR). In the latest episode of Tax FAQs, Frost Law Partner, Eli Noff, Esq., CPA, provides an introduction to FBARS and discusses

Do you have foreign bank accounts? If so, you should watch this short video and learn about the Foreign Bank Account Report (FBAR). In the latest episode of Tax FAQs, Frost Law Partner, Eli Noff, Esq., CPA, provides an introduction to FBARS and discusses the nuts and bolts of the form filing requirement. FBARs can be complicated and mistakes may result in costly penalties. Watch the full video and contact Eli if you have any questions about coming into compliance with unreported foreign assets. https://bit.ly/3ng6zkm #FrostLaw #FBAR #FinCEN114 #Form114 #InternationalTax #IRS

What happens when you don’t have enough assets to pay creditors in full, can you lose personal assets? Find out in Dan Staeven’s newest “Let’s Talk Bankruptcy” episode where he discusses whether a small business can file Chapter 7 bankruptcy wit
What happens when you don’t have enough assets to pay creditors in full, can you lose personal assets? Find out in Dan Staeven’s newest “Let’s Talk Bankruptcy” episode where he discusses whether a small business can file Chapter 7 bankruptcy wit

What happens when you don’t have enough assets to pay creditors in full, can you lose personal assets? Find out in Dan Staeven’s newest “Let’s Talk Bankruptcy” episode where he discusses whether a small business can file Chapter 7 bankruptcy with assets to pay creditors but not enough assets to them all in full. Watch the full video to learn more: https://bit.ly/3mZtXSO #FrostLaw #IRS #Tax #bankruptcy

Check out Part 2 of Tax Reporting: Watch Out For The Word “Foreign” with Eli Noff of Frost Law and John Richardson of Citizenship Solutions! In 2020, The Delinquent Foreign Information Return Submission Procedures changed dramatically, and not for the
Check out Part 2 of Tax Reporting: Watch Out For The Word “Foreign” with Eli Noff of Frost Law and John Richardson of Citizenship Solutions! In 2020, The Delinquent Foreign Information Return Submission Procedures changed dramatically, and not for the

Check out Part 2 of Tax Reporting: Watch Out For The Word “Foreign” with Eli Noff of Frost Law and John Richardson of Citizenship Solutions! In 2020, The Delinquent Foreign Information Return Submission Procedures changed dramatically, and not for the better. In this video we discuss the changes made including filing late, IRS Forms 3520 & 5471, reasonable cause and penalties, and how it may impact your future reporting. Watch the full video here: https://bit.ly/3zhriHv #FrostLaw #TaxReporting #ForiegnProcedures #IRS #Tax #FinancialFreedom

Can you still operate your business while filing for bankruptcy? Dan Staeven has all of your answers in the latest episode of “Let’s Talk Bankruptcy”! This video will cover the basics of operating your business while in the process of filing for ban
Can you still operate your business while filing for bankruptcy? Dan Staeven has all of your answers in the latest episode of “Let’s Talk Bankruptcy”! This video will cover the basics of operating your business while in the process of filing for ban

Can you still operate your business while filing for bankruptcy? Dan Staeven has all of your answers in the latest episode of “Let’s Talk Bankruptcy”! This video will cover the basics of operating your business while in the process of filing for bankruptcy, certain circumstances that can allow you to operate your business, and even some benefits that come during the filing process that you and your attorney may make use of. Check out the latest video now. https://bit.ly/3k85ibN #FrostLaw #Bankruptcy #Business #SmallBusiness

Tax attorneys, check out Part 1 of Tax Reporting: Watch Out For The Word “Foreign!” Explore various topics involving international information returns, the various applicable penalties for failure to comply, and remediation options with lawyer, John R
Tax attorneys, check out Part 1 of Tax Reporting: Watch Out For The Word “Foreign!” Explore various topics involving international information returns, the various applicable penalties for failure to comply, and remediation options with lawyer, John R

Tax attorneys, check out Part 1 of Tax Reporting: Watch Out For The Word “Foreign!” Explore various topics involving international information returns, the various applicable penalties for failure to comply, and remediation options with lawyer, John Richardson, and Frost Law Partner, Eli Noff, Esq., CPA. In this video you will learn about: - Foreign Bank Account Reports (FBARs, FinCEN 114) - Various international information reports - Inheriting Assets - Penalties applicable to late filing of international information reports - Streamlined Filing Compliance Procedures - The Voluntary Disclosure Practice - The Updated Delinquent International Information Return Submission Procedures - Reasonable Cause Check out the full video on YouTube now and stay tuned for Part 2 coming soon! https://bit.ly/3iJF9kl #FrostLaw #ForeignTax #InternationalTax #ForeignReporting #IRS

How can you qualify for Chapter 7 Bankruptcy? In this episode of “Let’s Talk Bankruptcy”, Dan discusses Chapter 7 Bankruptcy and how you might file for it. He will dive deep into what the Means Test is and how that would affect your ability to file.
How can you qualify for Chapter 7 Bankruptcy? In this episode of “Let’s Talk Bankruptcy”, Dan discusses Chapter 7 Bankruptcy and how you might file for it. He will dive deep into what the Means Test is and how that would affect your ability to file.

How can you qualify for Chapter 7 Bankruptcy? In this episode of “Let’s Talk Bankruptcy”, Dan discusses Chapter 7 Bankruptcy and how you might file for it. He will dive deep into what the Means Test is and how that would affect your ability to file. To qualify for Chapter 7 bankruptcy you must: - Pass the Means Test - Cannot have completed Chapter 7 in the last 8 years or Chapter 13 in the last 6 - Cannot have filed a bankruptcy petition (Chapter 7 or 13) in the previous 180 days that was dismissed because you failed to appear in court or comply with court orders, or you voluntarily dismissed your own filing because creditors sought court relief to recover property they had a lien on. Learn more in the full video! https://bit.ly/3jDXoH6 #FrostLaw #Bankruptcy #Chapter7 #Business #IRS #Tax #FinancialFreedom

Are you a business owner struggling financially due to Covid? The new Employee Retention Credit may be beneficial to your company! In our newest series “A Way With Tax,” Rebecca Sheppard and Peter Haukebo tackle the ERC and discuss how it may be helpf
Are you a business owner struggling financially due to Covid? The new Employee Retention Credit may be beneficial to your company! In our newest series “A Way With Tax,” Rebecca Sheppard and Peter Haukebo tackle the ERC and discuss how it may be helpf

Do you know how to get rid of a tax lien? In our new series, "Tax FAQs," Eli Noff breaks down some common client questions he receives to better help people understand the position they are in. In episode one we will discuss tax liens imposed by the IRS.
Do you know how to get rid of a tax lien? In our new series, "Tax FAQs," Eli Noff breaks down some common client questions he receives to better help people understand the position they are in. In episode one we will discuss tax liens imposed by the IRS.

What happens to your mortgage when you file for bankruptcy? Dan Staeven’s “Let’s Talk Bankruptcy” Ep. 3 is now out and in this video, Dan discusses how you can keep your house during Chapter 13 Bankruptcy. It’s best to talk to a professional abo
What happens to your mortgage when you file for bankruptcy? Dan Staeven’s “Let’s Talk Bankruptcy” Ep. 3 is now out and in this video, Dan discusses how you can keep your house during Chapter 13 Bankruptcy. It’s best to talk to a professional abo

Taking Shelter with Peter Palsen is back and this week we’re covering Acts 20 and 22 of Puerto Rico! Acts 20 and 22 of Puerto Rico are a hotly debated topic between those for and against U.S. intervention. Puerto Rico has been winning the race to the bo
Taking Shelter with Peter Palsen is back and this week we’re covering Acts 20 and 22 of Puerto Rico! Acts 20 and 22 of Puerto Rico are a hotly debated topic between those for and against U.S. intervention. Puerto Rico has been winning the race to the bo

Episode 2 of “Let’s Talk Bankruptcy” is out now! In this episode, Dan Staeven discusses what may make you a candidate for Chapter 13 bankruptcy, the possibility of being able to keep some of your assets, and Chapter 13 plans. Find out today if you o
Episode 2 of “Let’s Talk Bankruptcy” is out now! In this episode, Dan Staeven discusses what may make you a candidate for Chapter 13 bankruptcy, the possibility of being able to keep some of your assets, and Chapter 13 plans. Find out today if you o

Get insights about bankruptcy in Frost Law’s new series, “Let’s Talk Bankruptcy!” In episode 1, attorney Dan Staeven covers various bankruptcy issues, controversy, and little-known facts of filing for bankruptcy. He will also provide insight into
Get insights about bankruptcy in Frost Law’s new series, “Let’s Talk Bankruptcy!” In episode 1, attorney Dan Staeven covers various bankruptcy issues, controversy, and little-known facts of filing for bankruptcy. He will also provide insight into

Is an Offer-in-Compromise right for you? In our new tax series, Eli Noff, Esq., CPA, breaks down some common questions he receives to better help people understand the position they are in. In Episode one we will discuss the different types of Offer-in-C
Is an Offer-in-Compromise right for you? In our new tax series, Eli Noff, Esq., CPA, breaks down some common questions he receives to better help people understand the position they are in. In Episode one we will discuss the different types of Offer-in-C

Learn more about expatriate taxes in this week’s Taking Shelter Ep. 10! Peter Palsen is joined by special guest John Richardson who has been a big proponent for simplifying the expatriate tax process. In this episode, they discuss what has changed, help
Learn more about expatriate taxes in this week’s Taking Shelter Ep. 10! Peter Palsen is joined by special guest John Richardson who has been a big proponent for simplifying the expatriate tax process. In this episode, they discuss what has changed, help

Ep 9 Part 2 GMB Final
Ep 9 Part 2 GMB Final

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Estate Planning 101: What You Need to Know For 2020 and Beyond
Estate Planning 101: What You Need to Know For 2020 and Beyond

How to Handle Business Interruptions: Cash Flow, Leases, Insurance, Employees & More
How to Handle Business Interruptions: Cash Flow, Leases, Insurance, Employees & More

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Mr. Frost is an Attorney, Certified Public Accountant, and Certified Financial Planner®. With his diverse background, he and his team are able to provide a holistic approach to resolving Legal, Tax, Business & Financial needs of his clients. Mr. Frost has testified as an expert witness in a criminal tax sentencing in United States District Court.

He has also provided numerous other services including estate planning & administration services, financial planning services, business law services, international tax services, cryptocurrency services, forensic accounting services, reconstructing income, preparing back tax returns, and assisting clients with complying with the IRS's Voluntary Disclosure Program. Mr. Frost has also assisted clients with complying with FBAR reporting requirements.

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We first went to Frost & Associates last year March 2017 due to Federal and State tax issues. Glen, Alicia and staff were very helpful to guide us through the ordeal. We highly recommend them to anyone with tax matters. Frank and Christine.
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