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Glen E. Frost

Glen E. Frost

Frost Law
  • Tax Law, Business Law, Estate Planning
  • District of Columbia, Florida, Maryland, 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.

Education
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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Professional Experience
Owner
Frost & Associates
- Current
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
- Current
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
Publications
Speaking Engagements
Surviving as a Solo or Small Law Firm, MSBA Webinar, Online
Maryland State Bar Association, Inc.
Certifications
Licensed
U.S. Tax Court
Awards
Super Lawyers Maryland Rising Stars
Super Lawyers
AV Rated
Martindale Hubbell
Professional Associations
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
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/ 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
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 Bar Association
Member
Current
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Jurisdictions Admitted to Practice
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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Fees
  • Free Consultation
  • Credit Cards Accepted
  • Rates, Retainers and Additional Information
    $150-$325/hour
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
  • International Tax Law
  • Passport Revocation
  • Super Annuation
  • Expat Tax
  • FinCen
  • FBAR SATCA
Languages
  • English
Legal Answers
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!
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Websites & Blogs
Website
Frost Law - AskFrost.com
Website
Frost Law - D.C. Site
Contact & Map
Frost Law
839 Bestgate Road
Suite 400
Annapolis, MD 21401
Toll-Free: (410) 498-8795
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Teleconferencing available.
Frost Law
12216 Ocean Gateway
#1300
Ocean City, MD 21842
Telephone: (443) 856-2135
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Teleconferencing available.
Frost Law
8280 Willow Oaks Corporate Dr
#600
Fairfax, VA 22031
Telephone: (571) 490-8269
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Appointment needed. Teleconferencing available.
Frost Law
199 E. Montgomery Avenue
Suite 100A
Rockville, MD 20850
Telephone: (240) 599-5009
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Appointment needed. Teleconferencing available.
Frost Law
110 E Broward Blvd
Suite 1700
Fort Lauderdale, FL 33301
Telephone: (954) 526-4004
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Appointment needed. Teleconferencing available.
Frost Law
6303 Blue Lagoon Dr
#400
Miami, FL 33126
Telephone: (305) 414-0494
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Teleconferencing available.
Frost Law
777 S Flagler Dr
Suite 800
West Palm Beach, FL 33401
Telephone: (561) 569-2090
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Teleconferencing available.
Frost Law
10440 Little Patuxent Pkwy
Suite 300
Columbia, MD 21044
Telephone: (240) 755-8303
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Appointment needed. Teleconferencing available.
Frost Law
321 Ballenger Center Dr
Suite 202
Frederick, MD 21703
Telephone: (240) 608-4022
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Appointment needed. Teleconferencing available.
Frost Law
1050 Connecticut Ave NW
Suite 500
Washington, DC 20036
Telephone: (202) 618-1873
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Appointment needed. Teleconferencing available.
Frost Law
400 E Pratt St
8th Floor
Baltimore, MD 21202
Telephone: (410) 497-5947
Fax: (888) 235-8405
Monday: Open 24 hours
Tuesday: Open 24 hours
Wednesday: Open 24 hours
Thursday: Open 24 hours
Friday: Open 24 hours
Saturday: Open 24 hours
Sunday: Open 24 hours (Today)
Notice: Appointment needed. Teleconferencing available.