Frost Law

What Frost Law does

Frost Law is a privately held, full-service law firm headquartered in Annapolis, Maryland, founded in 2011 by Glen Frost. The firm employs 35+ attorneys and 101-250 total staff across offices in Maryland, DC, Virginia, Pennsylvania, Florida, New York, Arizona (Phoenix), Texas (Houston), and Puerto Rico (San Juan), and serves clients nationally and internationally. Its core practice areas are tax controversy, business transaction planning, litigation, estate planning, bankruptcy, family law, and international tax consulting, with specialized service lines in Employee Retention Credit (ERC) claims and audits, IEEPA tariff refunds, SBA EIDL matters, and tax credits including R&D.

A distinguishing feature is that many team members are dual-licensed as attorneys and Certified Public Accountants, enabling integrated legal and financial advisory that the firm uses as a primary differentiator against conventional law firms. The ERC practice is the most productized offering, supported by a dedicated resource center, partnerships with the National Restaurant Association, MACPA, RAM, ORA, QAC, and CPA Academy, and quantified client outcomes (ERC recoveries ranging from $57K to $244K per matter). The firm has also begun packaging regulatory outcomes into products, exemplified by the 2026 Kwong Refund Application Tool built around the November 2025 Kwong v. United States ruling.

Frost Law's revenue model is professional-services based, generating fees from legal representation, consultations, and ongoing advisory work, billed through hourly rates, flat fees (particularly for estate documents), and contingency or hybrid arrangements on contingency-eligible matters. Go-to-market is sales-led and referral-driven, combining direct attorney consultation, content marketing (news articles, ERC resource center, newsletter), social media presence on Facebook and LinkedIn, and a structured referral partner network. The firm makes selective acquisitions to deepen capability, having acquired Nager Law Group in September 2025 to expand consumer bankruptcy services in Annapolis.

Name

Frost Law

Legal name

Frost Law

Website

https://askfrost.com

Company type

Private

Founded year

2011

Operating status

Operating

Headcount range

101–250 employees

Short description

Frost Law is a privately held, full-service law firm based in Annapolis, Maryland, founded in 2011, serving SMBs, individuals, and nonprofits across the U.S. and internationally through tax controversy, business, estate, bankruptcy, and ERC practices, leveraging dual-licensed attorney-CPAs.

Ownership category

akta.pro rank

Product category

Legal Services

NAICS

Offices of Lawyers (54111), Offices of Lawyers (541110), Legal Services (5411)

SIC

Services-Legal Services (8111)

akta.pro primary industry

Employment & Labor Law (BPAHAAAD)

Keywords

• Tax controversy law
• Estate planning services
• Business transaction law
• Bankruptcy legal services
• Employee retention credit

Headquarters

HQ city

Annapolis

HQ country

United States

HQ region

North America

Offices5 records

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Technology or R&D

Revenue model

1. Legal Services - Professional Fees: Revenue generated from legal representation, consultation fees, and ongoing legal services for tax, business, litigation, estate, and bankruptcy matters. Billing structures include hourly rates, flat fees for specific services, and potentially contingency or hybrid arrangements.

Pricing tiers

Go-to-market motion1 record

Distribution channels3 records

Marketing channels5 records

Core offering

Frost Law is a full-service law firm providing legal representation and advisory services across tax controversy, business transactions, civil litigation, estate planning and probate, bankruptcy, and family law. The firm leverages dual-licensed attorneys and CPAs to deliver integrated legal and financial solutions for individuals, small and mid-sized businesses, and larger corporations, including specialized practices for Employee Retention Credit (ERC) claims, tariff refunds, and SBA EIDL federal lending matters.

Product overview

Frost Law is a full-service law firm offering comprehensive legal solutions through multiple practice areas. The firm's core service structure includes Tax Law (covering controversy, advisory, and international consulting), Business Transaction Planning (corporate, M&A, and commercial transactions), Litigation, Estate Planning, Bankruptcy, and Family Law. Specialized service offerings include Employee Retention Credit (ERC) services (covering eligibility analysis, filing, audits, appeals, and litigation), Tax Credits advisory, Tariff Refunds under IEEPA, and SBA EIDL & Federal Lending Programs support. The firm employs dual-licensed attorneys and CPAs to handle complex legal and financial matters for clients.

Differentiator

Problem solved

Functional benefit

Products and services

• Tax Law Services Comprehensive tax controversy representation and tax law advisory services for individuals and businesses, including IRS dispute resolution and state tax authority representation.
• Business Transaction Planning Corporate law, M&A support, contract drafting and negotiation, business formation, and commercial transaction legal services for small businesses, midsize enterprises, and large corporations.
• Litigation and Civil Law Civil litigation representation for clients including tax litigation, business disputes, and federal court matters.
• Estate Planning and Trusts Estate planning, probate court representation, wills, trusts, power of attorney, and estate tax minimization strategies for individuals, often priced on a flat-fee basis for document preparation with hourly billing for ongoing representation.
• Bankruptcy Law Consumer bankruptcy services and bankruptcy practice representation for individuals and businesses, strengthened by the September 2025 acquisition of Nager Law Group.
• Family Law Family law legal services for individuals handling related personal matters.
• International Tax Consulting Cross-border tax compliance, international tax planning, and global tax issue resolution with offices including Puerto Rico to support international tax matters.
• Research and Development Tax Credit Advisory Research and development tax credit advisory and tax credit optimization services for businesses.
• Employee Retention Credit (ERC) Services Comprehensive ERC claim services for employers affected by COVID-19, including eligibility analysis, filing assistance, audit defense, appeals, withdrawal programs, voluntary disclosures, and litigation support for ERC refund disputes.
• Tariff Refunds IEEPA tariff refund assistance and international trade litigation support for businesses seeking tariff refunds.
• SBA EIDL & Federal Lending Programs Legal representation for SBA Economic Injury Disaster Loans and federal lending matters, including compliance, restructuring, and small business advocacy.
• Kwong Refund Application Tool Tool that helps businesses and individuals apply for Kwong refunds tied to the November 25, 2025 Kwong v. United States ruling, which may entitle taxpayers to refunds for late fees or interest paid during the COVID-19 disaster period.

Quantifiable outcome

• Successfully recovered ERC refunds for clients ranging from $57,419.95 to $244,299.24
• +1 more outcomes

Named customers4 records

Segments3 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature1 record

Partnerships

Seven partnerships are on record, tiered core and minor.

• Nager Law GroupcoreStrategic or Co-development Partner · 4 September 2025Frost Law acquired Nager Law Group, led by attorney Alon Nager, to expand consumer bankruptcy services in Annapolis, MD. The acquisition strengthens Frost Law's bankruptcy practice and client advocacy capabilities.
• National Restaurant AssociationminorGTM or Marketing PartnerPartnered organization providing ERC resources and support to restaurant industry members. Frost Law provides specialized ERC legal services to association members.
• MACPA (Maryland Association of Certified Public Accountants)minorGTM or Marketing PartnerCPA association partnership providing ERC support and resources to accounting professionals and their clients.
• QAC (Quality Association Council)minorGTM or Marketing PartnerIndustry association partnership for ERC awareness and client referrals.
• CPA AcademyminorGTM or Marketing PartnerEducational partnership providing CPE credits and training related to ERC and tax matters.
• RAM (Restaurant Association of Maryland)minorGTM or Marketing PartnerState restaurant association partnership providing ERC legal resources to members.
• ORA (Ocean City Restaurant Association)minorGTM or Marketing PartnerRegional restaurant association partnership for ERC support in Maryland area.

Scale indicators3 records

Recent moves6 records

Expansion highlights6 records

Direct peers

• Ivins, Phillips & Barker: Boutique DC-area tax law firm with strong employee benefits, executive compensation, and tax controversy practices. Comparable in tax controversy depth and East Coast positioning.
• Caplin & Drysdale: Washington DC-based tax law firm covering controversy, planning, and related litigation. Directly comparable on tax controversy specialization and partner-led client model.
• Kostelanetz & Fink: Boutique New York-based law firm specializing in tax controversy, white-collar defense, and complex litigation. Comparable to Frost Law's tax controversy core, especially regarding IRS audit and Tax Court representation.
• Miller & Chevalier Chartered: Washington DC-based tax controversy and litigation boutique with national reach. Closely comparable to Frost Law for tax dispute work, IRS controversy, and a multi-disciplinary practice model spanning tax, ERISA, and litigation.
• Chamberlain Hrdlicka: Tax-focused mid-sized law firm with deep controversy, ERISA, and white-collar practices. Closely comparable to Frost Law in terms of tax controversy orientation, multi-practice structure, and similar attorney scale.

Broad incumbents

• Fox Rothschild: National full-service law firm with deep tax, estate, bankruptcy, and business practices across multiple East Coast and Mid-Atlantic offices. Comparable to Frost Law's practice-area mix and East Coast concentration.
• Eversheds Sutherland: Global law firm with a sizable US tax practice spanning controversy, planning, and international tax. Comparable on international tax consulting and cross-border tax offerings that Frost Law lists.
• Marcum LLP: Large national accounting firm offering tax controversy, advisory, and litigation-support services. Comparable to Frost Law's CPA-attorney integration model and tax credit practices, though at materially larger scale.
• ArentFox Schiff: National full-service law firm with established tax controversy and corporate practices. Comparable to Frost Law in multi-practice breadth and mid-market client orientation, though significantly larger.
• WithumSmith+Brown (Withum): Top-30 US accounting and advisory firm with significant tax controversy, R&D credit, and business advisory practices. Comparable to Frost Law on the CPA-attorney hybrid model and on tax credit practices (R&D, ERC).

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks5 records

Key highlights6 records

Customer concentration

• Xx.com/IRSTaxIssues
• YouTubeyoutube.com/c/FrostLaw
• Facebookfacebook.com/irstaxlaw
• LinkedInlinkedin.com/company/2783139

Revenue estimate

Valuation estimate

Number of profiles

Profiles14 records

Subsidiaries1 record

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A1 record

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Frost Law