Paula Calimafde



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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. 

Bar Admissions
  • Maryland

  • District of Columbia

  • J.D., Catholic University, Columbus School of Law, 1976

  • B.A., Swarthmore College, 1973

Accolades & Awards
  • 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) Law

  • Best Lawyers in America - Best Lawyers (2014-2023)
         - Tax Law
         - Trusts and Estates
         - Business Organizations (including LLCs and Partnerships)
         - Employee Benefits (ERISA) Law

  • Best 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)

  • AV Preeminent® Peer Review Rated

In The News
Recent Publications
Civic & Community Involvement
  • 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

Speeches and Presentations
  • 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.”

Media Commentary