Paula Calimafde
Principal
301-841-0192
pacalimafde@lerchearly.com
It has been a pleasure working with you over the years.
I will be transitioning to Lerch, Early & Brewer effective May 1, 2023.
For new and existing clients, you can contact me using the updated information above.
Thanks again and I look forward to continuing our work together.
Maryland
District of Columbia
J.D., Catholic University, Columbus School of Law, 1976
B.A., Swarthmore College, 1973
Best Law Firms – U.S. News & Best Lawyers
- Tier 2 National Ranking for Trusts & Estates
- Tier 2 National Ranking for Tax Law
- Tier 1 Metropolitan (D.C. area) Ranking for Trusts & Estates
- Tier 1 Metropolitan (D.C. area) Ranking for Business Organizations (including LLCs and Partnerships)
- Tier 1 Metropolitan (D.C. area) Ranking for Employee Benefits (ERISA) LawBest Lawyers in America - Best Lawyers (2014-2023)
- Tax Law
- Trusts and Estates
- Business Organizations (including LLCs and Partnerships)
- Employee Benefits (ERISA) LawBest Lawyers in America - Lawyer of the Year: Washington, D.C. (2022)
- Business Organizations (including LLCs and Partnerships)Maryland Super Lawyers (2007-2023)
Washington D.C. Super Lawyers (2007-2020)
"Top Financial Advisers - Estate Attorneys," - Washingtonian magazine (2019-2020, 2022)
"Top Lawyers" - Washingtonian magazine (2018, 2020, 2022)
“Top Estate Lawyers” - Bethesda Magazine (2018)
Fellow, American College of Trust and Estate Counsel (2008-present)
Fellow, American College of Tax Counsel (2007-present)
Charter Fellow, American College of Employee Benefits Counsel (2000-present)
Washington SmartCEO Top Lawyers (2009)
Profiles in Success: Inspiration from Executive Leaders in the Washington D.C. Area, Vol. 9, by Gordon J. Bernhardt, CPA, PFS, CFP, AIF (2013)
- Paley Rothman Earns National and Local Honors in U.S. News “Best Law Firms” 2023 Rankings
- Eight Paley Rothman Attorneys Named in the Washingtonian’s 2022 Top Lawyers List
- 19 Paley Rothman Attorneys Selected 2023 Best Lawyers ® in America
- 14 Paley Rothman Attorneys Named to the 2023 Maryland Super Lawyers and Rising Stars Lists
- 10 Paley Rothman Attorneys Named as Maryland Super Lawyers and Two Attorneys Named as Maryland Super Lawyers Rising Stars for 2022
- Paley Rothman Earns National and Local Honors in U.S. News “Best Law Firms” 2022 Rankings
- Paula Calimafde, Jeffrey Kolender, and Michelle Chapin Named 2022 Washingtonian Top Financial Advisers for the Third Consecutive Time
- Three Paley Rothman Attorneys Were Selected to Washingtonian’s Top Financial Advisers list for 2021
- Glenn Cooper No. 1, 13 Paley Rothman Attorneys Named to the 2021 Maryland Super Lawyers and Rising Stars Lists
- Six Attorneys Named “Top Lawyers” by Washingtonian Magazine - December 2020 Issue
- Twenty Paley Rothman Attorneys Selected to 2021 Best Lawyers in America
- Glenn Cooper Top 10, 14 Paley Rothman Attorneys Named to the 2020 Washington D.C. Super Lawyers and Rising Stars Lists
- 14 Paley Rothman Attorneys Named to the 2020 Maryland Super Lawyers and Rising Stars Lists
- Six Attorneys Listed in Washingtonian’s December 2019 Edition
- Seventeen Paley Rothman Attorneys Selected to 2020 Best Lawyers in America
- 6 Paley Rothman Attorneys Named “Top Lawyers” by Washingtonian Magazine
- 3 Paley Rothman Attorneys Listed in Bethesda Magazine’s Top Estate Lawyers
- Paula Calimafde Active as Current Chair of the Small Council of America
- Paula Calimafde and Jessica Summers Co-Author Article for MSBA Bar Bulletin Estate & Trust Section
- Paula Calimafde and Jessica Summers Co-Author Chapter on Employee Benefits for NYU Review
- Paula Calimafde Begins Term as Small Business Legislative Council Chair
- Paula Calimafde Elected a Fellow of the American College of Trust And Estate Counsel
- Paula Calimafde Featured Speaker at Forum Hosted by the U.S. Chamber of Commerce and the AARP
- Paula Calimafde Interviewed for Broadcast on Executive Leaders Radio
- Paula Calimafde is a Moderator and Panelist for a SBCA Webinar
- Paula Calimafde Named a Maryland Super Lawyer
- Paula Calimafde Named President and General Counsel of the Small Business Legislative Council
- Paula Calimafde Participates in U.S. Small Business Administration Pension Roundtable
- Paula Calimafde Presents at DC Bar Taxation Section Estate Planning Committee Luncheon
- Paula Calimafde Provides Commentary in Law360 Article on Supreme Court’s Tibble Ruling
- Paula Calimafde Provides Commentary on Law360 Article on King v. Burwell Decision
- Paula Calimafde Spoke to Record Crowd at The Association: Jewish Community Federation of Baltimore
- Paula Calimafde Testifies Before Two Committees on Capitol Hill
- Paula Calimafde Panelist at U.S. Chamber of Commerce Conference on Retirement Benefits
- Paula Calimafde Provides Commentary in Plan Adviser Article on Cross-Testing Retirement Plans
- Paula Calimafde Provides Commentary in Plan Adviser Article on Retirement Plans
- Paula Calimafde Provides Commentary in Plan Adviser Article on DOL, IRS Plan Audits
- Paula Calimafde Provides Commentary in Plan Adviser article on Professional Services Firms
- Paula Calimafde Featured in Project Invested Article
- Paula Calimafde Named 2022 Best Lawyers® “Lawyer of the Year” in the Washington, D.C. Area and 21 Paley Rothman Attorneys Selected Best Lawyers in America
- Paula Calimafde Provides Commentary for Law360 Article on Multiple Employer Retirement Plans
- Paula Calimafde Provides Commentary for Law360 Article on Offering Annuities in 401(k)s
- Paula Calimafde Provides Commentary for Law360 Article on Stretch IRA Limits
- Paula Calimafde Provides Commentary for PLANSPONSOR Article on New Comparability Plans
“Retirement Plans for Small Businesses: Finding the Right Fit,” co-authored with Jessica Summers, Marketwatch’s Retirement Weekly, January 2015
“Tax Reform and the Potential Negative Impact for Small Business and Its Qualified Retirement Plan System,” Chapter 10, co-authored by Jessica Summers. Originally published in New York University Review of Employee Benefits and Executive Compensation – 2014. © 2014 New York University. Published by Matthew Bender & Co., Inc., a member of the LexisNexis Group.
“Six Worst Mistakes to Make with Beneficiary Designations,” MSBA Bar Bulletin, September 2013
“Tax Gap: Reform and Simplify Employee Benefits Tax Law,” Chapter 23, New York University Review of Employee Benefits and Executive Compensation, 2007
“Getting the Most Out of Your Retirement Plan,” For Non-Profits and Charitable Associations, January 10, 2006
“Impact of Tax Reform on the Small Business Retirement Plan System,” Chapter 11, New York University Review of Employee Benefits and Executive Compensation, 2005
“Taking Maximum Advantage of Retirement Plan Assets,” Maryland Bar Journal, Vol. XXXVI, Number 2, 2003
“Retirement and Deferred Compensation Plans for Tax Exempt Organizations,” Chapter 15, New York University Review of Employee Benefits and Executive Compensation, 2003
“Small Business and the Cafeteria Plan,” Chapter 15, New York University Institute on Federal Taxation—Employee Benefits and Executive Compensation, 2002
“Increasing Small Plan Formation: A Blueprint for Congressional Action for the Next Five Years,” Chapter 14, New York University Institute on Federal Taxation—Employee Benefits and Executive Compensation, 2001
Point and Counterpoint on Pension Reform with Dianne Bennett in GPSOLO, The Best Articles Published by the ABA, September 2000
“401(K) Safe Harbors Work for Small Business,” Chapter 2, New York University Institute on Federal Taxation—Employee Benefits and Executive Compensation, 2000
“The State of Small Business Retirement Plans: 25 Years After ERISA,” Chapter 2, New York University Institute on Federal Taxation—Employee Benefits and Executive Compensation, 1999
Small Business Council of America, Inc.
- Chair (1994-present)
- President (1988-1994)
- Member, Director (1984-present)Small Business Legislative Council
- President and General Counsel (2014-present)
- Chair (2010)
- Board of Directors (1992-present)IRS Determination Letter Liaison Group - Member (2003-present)
Employee Benefits Council, Chamber of Commerce of the United States (1986-1994, 1996-present)
Closely Held Committee of the ABA Tax Section
- Past Chair (1988-1990)
- Vice Chair (1986-1988)National Life (Small Business) Advisory Board (1993-2000)
Advisory Board of the Journal of S Corporation Taxation (1989-1994)
Washington, D.C. Estate Planning Council (1994-present)
Tax Sections of the bars of Maryland, the District of Columbia and Montgomery County
Presented with members of the Maryland State Bar Association: Estate & Trust Section Study Group on "Estate Planning with Retirement Assets"
Made presentations with outlines for national, regional and local associations, including the American Bar Association, ALI-ABA, Corbel, BNA, U.S. Chamber of Commerce, IRS Employee Benefits Conference, the American Society of Association Executives, the American Society of Pension Professionals and Actuaries, and Promotional Products Association International, as well as numerous state and local Bar Associations, CPA Associations and Estate Planning Councils.
Testified before the Committee on Small Business Subcommittee on Economic Growth, Tax, and Capital Access for the hearing: “Cafeteria Plans: A Menu of Non-Options for Small Business Owners.”
Moderator of a panel at the U.S. Chamber of Commerce for the event: "The Shifting Paradigm of Retirement: What it Means for Employers, Workers, and Retirees."
Lectured on such topics as “Insider’s View of Washington – Update on Recent and Pending Tax Legislation,” “The ABCs of Choosing a Pension Plan – Whether and What Kind of Plan to Adopt from a Small and Large Employer Perspective,” “New Retirement Plan Designs, Including the Cross-Tested Plan,” “Methods of Dealing with Large Retirement Plan Accumulations” and “The 3 P’s of Pensions – Protecting Assets after the Bull Market, Plan Selection and Plan Distribution.”
Presented to National Life and Northwestern Mutual on such topics as “Upcoming Retirement Plan and Estate Planning Legislation,” “Washington Update” and “Compensation Plans for Key Employees.”
Served as panelist for Congressional Members and Staff for the Senate/House Ad Hoc Steering Committee on Retirement Income Security for Americans including, “Employment Based Retirement Programs: Who’s In, Who’s Out and For How Long?” and “How to Provide Americans with Greater Retirement Income Security.”
Addressed leading CEOs and CFOs on non-profit associations on such topics as “Pension Enron Legislation – Impact on the Non-Profit Community” and “How to Maximize Employee Satisfaction with the Association’s Retirement Plan.”
Participated as panelist for the Congressional Business Summit with IRS Commissioner Rosotti and Congressmen Earl Pomeroy and Ben Cardin on “Partnership for a Growing America—Pensions and Taxes Workshop.”
“M&T Bank Local Business Spotlight,” 104.7 WONK FM, November 9, 2020
"DOL, IRS Plan Audits Becoming More Frequent and Thorny," by Lee Barney, Plan Adviser, December 15, 2016
"Working With Professional Services Firms," by Lee Barney, Plan Adviser, November/December 2016
"Cross-Testing Plans Can Benefit Older, Highly Paid Employees," by Lee Barney, Plan Adviser, February 25, 2015
“Closer Look at State-Run Retirement Systems for Private Sector,” by Lee Barney, Plan Adviser, November 17, 2015
“Attorneys React To Supreme Court’s ACA Save,” Law360 Roundup, June 25, 2015
"Attorneys React To The High Court's Tibble Ruling," Law360 Roundup, May 18, 2015