History
Affiliations: California, Washington State, Maryland and American Bar Associations (Member, Sections on: Taxation; Real Property, Probate and Trust Law); Licensed Practioner of Foreign Law by Law Society of British Columbia.
Instruction: Robert E. Ward, JD, LL.M., is a nationally recognized authority on tax, business and estate planning. Mr. Ward teaches law as an adjunct professor at the George Mason University School of Law where he has conducted classes in Estate and Gift Taxation, Estate Planning, and Business Planning since 1986. He has also taught as an adjunct faculty member at the University of Baltimore School of Law: Fiduciary Income Taxation (1988) and at Golden Gate University's Masters in Taxation Program: Taxation of Corporations and Shareholders (1982)
Publications:
"A Recap - The American Recovery and Reinvestment Tax Act of 2009," Taxes - The Tax Magazine (September 2009).
“United States Expatriation Tax Reform,” Beyond Numbers, No. 475 (November, 2008).
"Tax Relief and Healthcare Act of 2006," 53 The Practical Lawyer No. 3, June 2007.
"An Overview of the Tax Increase Prevention and Reconciliation Act of 2005" The Practical Lawyer, No. 4 (Summer 2006).
"Working Families Tax Relief Act of 2004," 51 The Practical Lawyer, No. 1, Feb. 2005
"American Jobs Creation Act of 2004," 51 The Practical Lawyer, No. 2, April 2005
"Planning Opportunities in the Economic Growth and Tax Relief Reconciliation Act of 2001" 47 The Practical Lawyer, No. 6 (September, 2001).
"New Tax Law Offers Relief for Individuals- But Only Temporarily" 67 Practical Tax Strategies, No. 1 (July, 2001).
"Common Sense Thoughts on Asset Protection Planning" 5 Journal of Asset Protection Planning, No. 5 (May/June 2000).
"What You Should Know About the Taxpayer Relief Act of 1997: Individual, Business, Corporate and Other Provisions" 12 The Practical Tax Lawyer, No. 1 (Fall, 1997).
"Advising Clients on the New Tax Legislation" 11 The Practical Tax Lawyer, No. 1 (Fall, 1996).
"The Revenue Reconciliation Act of 1993: A New Tax Law and What To Do About It" 8 The Practical Tax Lawyer, No. 1 (Fall, 1993).
"Estate Freezing 1991: An Old Problem, A New Statute" 37 The Practical Lawyer, Nos. 3 and 4 (March and April, 1991).
"Estate Freezing After an Anti-Freeze Statute" 35 The Practical Lawyer, No. 8 (December, 1989) 36 The Practical Tax Lawyer, No. 1(January, 1990).
"Act Now to Avoid the Tax on Built-in Gain" 3 The Practical Tax Lawyer, No. 1 (Fall, 1988).
"Grantor Income Trusts: Planning Pitfalls and Opportunities" 33 The Practical Lawyer, No. 8 (December, 1987).
"Memorandum to Client re: Reducing Taxable Estate" 1 The Practical Tax Lawyer, No. 4 (Summer, 1987).
"Tax Planning for Individual and Corporate Bankruptcy Filings" 3 Preventive Law Reporter, No. 4 (February, 1985)
"Year-End Tax Planning and The Tax Reform Act of 1984" 3 Preventive Law Reporter, No. 2 (October, 1984).
"A Memorandum to Clients-- What You Should Know About Estate Planning" 3 Preventive Law Reporter, No. 1 (August, 1984).
"Tax Planning for Marital Dissolutions" 2 Preventive Law Reporter, Nos. 4, 5, 6 (February, April, June, 1984).
"Private Letter Rulings Extend 1981 Tax Act Marital Deduction Reforms to Pre-1981 Wills and Allow New Flexibility for QTIP Elections" 20 In Brief, No. 3 (Winter, 1983).
"Internal Revenue Service Withdraws Debt-Equity Regulations" 2 Washington Business Law Reporter, No. 1 (November-December, 1983).
"Recent Court Decisions End 35 Years of Uncertainty on Tax Gains" 1 Washington Property Law Reporter, No. 4 (June-July, 1983).
"Pre-Incorporation Tax Planning" 1 Washington Business Law Reporter, No. 3 (March-April, 1983).
"Tax Reform Round Two: Tax Equity and Fiscal Responsibility Act of 1982" 36 Washington State Bar News, No. 11 (November, 1982).
"Group Term Life Insurance as a Benefit for Law Office Personnel" 36 Washington State Bar News, No. 6 (June, 1982).
"Economic Recovery Tax Act of 1981" 25 The Advocate, No. 4 (May, 1982).
"Economic Recovery Tax Act of 1981: A Digest of Some of its Provisions" 35 Washington State Bar News, No. 10 (October, 1981).
"An Overview of the Tax Increase Prevention and Reconciliation Act of 2005" The Practical Lawyer, No. 4 (Summer 2006).
"Working Families Tax Relief Act of 2004," 51 The Practical Lawyer, No. 1, Feb. 2005
"American Jobs Creation Act of 2004," 51 The Practical Lawyer, No. 2, April 2005
"Planning Opportunities in the Economic Growth and Tax Relief Reconciliation Act of 2001" 47 The Practical Lawyer, No. 6 (September, 2001).
"New Tax Law Offers Relief for Individuals- But Only Temporarily" 67 Practical Tax Strategies, No. 1 (July, 2001).
"Common Sense Thoughts on Asset Protection Planning" 5 Journal of Asset Protection Planning, No. 5 (May/June 2000).
"What You Should Know About the Taxpayer Relief Act of 1997: Individual, Business, Corporate and Other Provisions" 12 The Practical Tax Lawyer, No. 1 (Fall, 1997).
"Advising Clients on the New Tax Legislation" 11 The Practical Tax Lawyer, No. 1 (Fall, 1996).
"The Revenue Reconciliation Act of 1993: A New Tax Law and What To Do About It" 8 The Practical Tax Lawyer, No. 1 (Fall, 1993).
"Estate Freezing 1991: An Old Problem, A New Statute" 37 The Practical Lawyer, Nos. 3 and 4 (March and April, 1991).
"Estate Freezing After an Anti-Freeze Statute" 35 The Practical Lawyer, No. 8 (December, 1989) 36 The Practical Tax Lawyer, No. 1 (January, 1990).
"Act Now to Avoid the Tax on Built-in Gain" 3 The Practical Tax Lawyer, No. 1 (Fall, 1988).
"Grantor Income Trusts: Planning Pitfalls and Opportunities" 33 The Practical Lawyer, No. 8 (December, 1987).
"Memorandum to Client re: Reducing Taxable Estate" 1 The Practical Tax Lawyer, No. 4 (Summer, 1987).
"Tax Planning for Individual and Corporate Bankruptcy Filings" 3 Preventive Law Reporter, No. 4 (February, 1985).
"Year-End Tax Planning and The Tax Reform Act of 1984" 3 Preventive Law Reporter, No. 2 (October, 1984).
"A Memorandum to Clients-- What You Should Know About Estate Planning" 3 Preventive Law Reporter, No. 1 (August, 1984).
"Tax Planning for Marital Dissolutions" 2 Preventive Law Reporter, Nos. 4, 5, 6 (February, April, June, 1984).
"Private Letter Rulings Extend 1981 Tax Act Marital Deduction Reforms to Pre-1981 Wills and Allow New Flexibility for QTIP Elections" 20 In Brief, No. 3 (Winter, 1983).
"Internal Revenue Service Withdraws Debt-Equity Regulations" 2 Washington Business Law Reporter, No. 1 (November-December, 1983).
"Recent Court Decisions End 35 Years of Uncertainty on Tax Gains" 1 Washington Property Law Reporter, No. 4 (June-July, 1983).
"Pre-Incorporation Tax Planning" 1 Washington Business Law Reporter, No. 3 (March-April, 1983).
"Tax Reform Round Two: Tax Equity and Fiscal Responsibility Act of 1982" 36 Washington State Bar News, No. 11 (November, 1982).
"Group Term Life Insurance as a Benefit for Law Office Personnel" 36 Washington State Bar News, No. 6 (June, 1982).
"Economic Recovery Tax Act of 1981" 25 The Advocate, No. 4 (May, 1982).
"Economic Recovery Tax Act of 1981: A Digest of Some of its Provisions" 35 Washington State Bar News, No. 10 (October, 1981).
"An Overview of the Tax Increase Prevention and Reconciliation Act of 2005" The Practical Lawyer, No. 4 (Summer 2006).
"Working Families Tax Relief Act of 2004," 51 The Practical Lawyer, No. 1, Feb. 2005
"American Jobs Creation Act of 2004," 51 The Practical Lawyer, No. 2, April 2005
"Planning Opportunities in the Economic Growth and Tax Relief Reconciliation Act of 2001" 47 The Practical Lawyer, No. 6 (September, 2001).
"New Tax Law Offers Relief for Individuals- But Only Temporarily" 67 Practical Tax Strategies, No. 1 (July, 2001).
"Common Sense Thoughts on Asset Protection Planning" 5 Journal of Asset Protection Planning, No. 5 (May/June 2000).
"What You Should Know About the Taxpayer Relief Act of 1997: Individual, Business, Corporate and Other Provisions" 12 The Practical Tax Lawyer, No. 1 (Fall, 1997).
"Advising Clients on the New Tax Legislation" 11 The Practical Tax Lawyer, No. 1 (Fall, 1996).
"The Revenue Reconciliation Act of 1993: A New Tax Law and What To Do About It" 8 The Practical Tax Lawyer, No. 1 (Fall, 1993).
"Estate Freezing 1991: An Old Problem, A New Statute" 37 The Practical Lawyer, Nos. 3 and 4 (March and April, 1991).
"Estate Freezing After an Anti-Freeze Statute" 35 The Practical Lawyer, No. 8 (December, 1989) 36 The Practical Tax Lawyer, No. 1 (January, 1990).
"Act Now to Avoid the Tax on Built-in Gain" 3 The Practical Tax Lawyer, No. 1 (Fall, 1988).
"Grantor Income Trusts: Planning Pitfalls and Opportunities" 33 The Practical Lawyer, No. 8 (December, 1987).
"Memorandum to Client re: Reducing Taxable Estate" 1 The Practical Tax Lawyer, No. 4 (Summer, 1987).
"Tax Planning for Individual and Corporate Bankruptcy Filings" 3 Preventive Law Reporter, No. 4 (February, 1985).
"Year-End Tax Planning and The Tax Reform Act of 1984" 3 Preventive Law Reporter, No. 2 (October, 1984).
"A Memorandum to Clients-- What You Should Know About Estate Planning" 3 Preventive Law Reporter, No. 1 (August, 1984).
"Tax Planning for Marital Dissolutions" 2 Preventive Law Reporter, Nos. 4, 5, 6 (February, April, June, 1984).
"Private Letter Rulings Extend 1981 Tax Act Marital Deduction Reforms to Pre-1981 Wills and Allow New Flexibility for QTIP Elections" 20 In Brief, No. 3 (Winter, 1983).
"Internal Revenue Service Withdraws Debt-Equity Regulations" 2 Washington Business Law Reporter, No. 1 (November-December, 1983).
"Recent Court Decisions End 35 Years of Uncertainty on Tax Gains" 1 Washington Property Law Reporter, No. 4 (June-July, 1983).
"Pre-Incorporation Tax Planning" 1 Washington Business Law Reporter, No. 3 (March-April, 1983).
"Tax Reform Round Two: Tax Equity and Fiscal Responsibility Act of 1982" 36 Washington State Bar News, No. 11 (November, 1982).
"Group Term Life Insurance as a Benefit for Law Office Personnel" 36 Washington State Bar News, No. 6 (June, 1982).
"Economic Recovery Tax Act of 1981" 25 The Advocate, No. 4 (May, 1982).
"Economic Recovery Tax Act of 1981: A Digest of Some of its Provisions" 35 Washington State Bar News, No. 10 (October, 1981).
Seminars:
- Goodman & Company
Contemporary Estate Planning for US Residents with Domestic and International Assets
Rockville, Maryland
November 5, 2009
- Investors Group Financial Services, Inc.
Buying U.S. Real Estate: Effective Tax Strategies for Acquisition and Ownership of
U.S. Properties
Surrey, British Columbia
October 28, 2009
- Watson Goepel Maledy, LLP
Recent Developments in Cross-Border Tax Planning
Vancouver, British Columbia
September 18, 2009
- Richards Buell Sutton, LLP
U.S. Estate Planning Techniques
Vancouver, British Columbia
September 15, 2009
- Scotia Private Client Group
Recent Developments in Cross-Border Tax Planning
Vancouver, British Columbia
August 12, 2009
- Cardinal Bank
Are Business Entities a Viable Asset Protection Option?
Tysons Corner, Virginia
May 12, 2009
- Manulife Financial Mini Elite
Buying U.S. Real Estate: Effective Tax Strategies for Acquisition and Ownership of U.S. Properties
Vancouver, British Columbia
March 10, 2009
- Canadian Bar Association
Vancouver Wills and Trusts Subsection
Buying U.S. Real Estate: Effective Tax Strategies for Acquisition and Ownership of
U.S. Properties
Vancouver, British Columbia
February 24, 2009
- Maryland Association of Certified Public Accountants
Estate Planning
Gaithersburg, Maryland
October 24, 2008
- ADVOCIS Planning School
Buying U.S. Real Estate: Opportunities and Traps (Tax and Otherwise) and Planning for
Acquisitions of U.S. Properties
Vancouver, British Columbia
October 15, 2008
- Association of Practicing Certified Public Accountants
Asset Protection Planning and Related Estate and Tax Planning for High Net Worth Individuals
Rockville, Maryland
May 28, 2008
- ADVOCIS Greater Vancouver
2008 Professional Development Day
So Your Client Wants to Buy U.S. Real Estate: Pitfalls, Traps, and Planning Opportunities
Vancouver, British Columbia
April 14, 2008
- National Business Institute
Demystifying Asset Protection Planning
Baltimore, Maryland
January 17, 2008
- Estate Planning Council of Northern Virginia
Asset Protection Planning: 2007
Tysons Corner, Virginia
May 22, 2007
- National Business Institute: "Is an LLC Right for You?"
Tax and Asset Protection Considerations
Fairfax, Virignia
May 11, 2007
- MACPA Southern Maryland Chapter Business Succession Planning and the Pension Protection Act of 2006
Waldorf, Maryland
December 6, 2006
- AICPA Personal Financial Planning Conference Estate and Business Planning for Owners of Privately Held Businesses San Diego, California
January 12, 2006
- AICPA Personal Financial Planning Conference
Domestic and Foreign Asset Protection Planning
Fajardo, Puerto Rico
January 11, 2005
- NAMI Northern Virginia Chapter
Estate Planning for Individuals with Disabilities
Falls Church, Virginia
March 22, 2004
- Financial Advisor Forum
Protecting Your Financial Future
Rockville, Maryland
January 20, 2004
- Maryland Association of Public Accountants
2003 Practitioners Conference: What Will Your Estate Planning Practice Look Like in 2008 or 2010?
Baltimore, Maryland
October 21, 2003
- Virginia Society of Certified Public Accountants
Estate and Business Planning for Owners of Privately Held Businesses
Herndon, Virginia
September 18, 2003
- Whitney Education Group, Inc.
Foreign Asset Protection Planning
Los Suenos, Costa Rica
March 14, 2003
- Whitney Education Group, Inc.
Foreign Income Tax Planning
Los Suenos, Costa Rica
March 13, 2003
- Whitney Education Group, Inc.
Foreign Income Tax Planning
Los Suenos, Costa Rica
December 5-6, 2002
- VSCPA Northern Virginia Chapter
Tax Planning for IRAs
Centreville, Virginia
November 22, 2002
- Legg Mason Estate Planning 2002
Waldorf, Maryland
October 15, 2002
- Goodman & Company
Advanced Estate Planning Strategies and Techniques
Falls Church, Virginia
September 5, 2002
- Merrill Lynch
Economic Growth and Tax Relief Reconciliation Act of 2001 Rockville, Maryland
May 1, 2002
- Alexandria City Bar Association
Tax Section Income Tax Issues Involving Trusts and Estates Alexandria, Virginia
April 3, 2002
- Askey, Askey & Associates
Estate and Business Planning for Owners of Privately-Held Businesses
Lexington Park, Maryland
November 20, 2001
- River Road Unitarian Church Estate Planning
Bethesda, Maryland
November 3, 2001
- MACPA Western Maryland Chapter
Economic Growth and Tax Relief Reconciliation Act of 2001 Oakland, Maryland
September 19, 2001
- VSCPA Northern Virginia Chapter
Economic Growth and Tax Relief Reconciliation Act of 2001 Centreville, Virginia
September 4, 2001
- MACPA Capital Area Chapter Economic Growth and Tax Relief Reconciliation Act of 2001
Rockville, Maryland
July 11, 2001
- Merrill Lynch Asset Protection Planning
Rockville, Maryland
March 8, 2001
- Merrill Lynch Tax Reform 2001:
New Planning Opportunities and Pitfalls
Bethesda, Maryland
March 1, 2001
- Legg Mason Wood Walker, Inc.
Estate Planning
Waldorf, MD
February 27, 2001
- Jewish National Fund
Limiting Estate Taxation
Rockville, Maryland
May 9, 2000
- Securities Industry Association
Innovative Retirement Planning Techniques:
Non-Qualified but Nonetheless Tax Efficient Techniques to Create And Protect Retirement Wealth
Washington, DC
May 16, 2000
- Merrill Lynch
What the New President's Tax Proposals Will Mean to You Bethesda, MD
November 14-16, 2000
- National Capital Chapter - International Association for Financial Planning Succession Planning for Professional Practices
Rosslyn, Virginia
May 6, 1999
- TrustOne Capital Mergers and Acquisitions Workshop Tysons Corner, Virginia
May 7, 1999
- National Capital Chapter - International Association for Financial Planning
Cutting Edge Income, Estate and Asset Protection Planning Techniques
Rosslyn, Virginia
October 7, 1999
- National Capital Chapter - International Association for Financial Planning
What is Congress Doing? - New Tax Legislation
Rosslyn, Virginia
November 4, 1999
- Gartenhaus Financial Retirement Planning
Rockville, Maryland
March 31, 1998
- MACPA Capital Area Chapter IRS Audit Trends
Bethesda, Maryland
May 6, 1998
- Gartenhaus, Bender & Ward Retirement Planning
Rockville, Maryland
October 1998
- River Road Unitarian Church Estate Planning
Bethesda, Maryland
November 11, 1998
- Transamerica - Legg Mason Estate Planning
Beltsville, MD
May 8, 1997
- 5th District Homemakers Club
Legal Issues in Estate Planning
Mechanicsville, Maryland
May 13, 1997
- Mass Mutual Life Insurance Company
Split Dollar Life Insurance
Reston, Virginia
May 28, 1997
- Southern Maryland Electric Cooperative Estate Planning Hughesville, Maryland
September 14, 1997
- Heymann, Smith & Suissa Taxpayer Relief Act
Rockville, Maryland
September 25, 1997
- Legg Mason Wood Walker, Inc.
Taxpayer Relief Act
Bethesda, Maryland
October 15, 1997
- Regan, Russell, Schickner & Shah Taxpayer Relief Act Columbia, Maryland
October 17, 1997
- Legg Mason Wood Walker, Inc. Taxpayer Relief Act Greenbelt, Maryland
October 28, 1997
- National Society of Fund Raising
Executives Fund Raising Institute Charitable Giving Techniques
Charlottesville, Virginia
June 7, 1996
- St. Mary's County Chamber of Commerce Estate Planning Lexington Park, Maryland
October 24, 1996
- Indianapolis Life Insurance Company
Life Insurance Applications in Business Planning Solutions Indianapolis, Indiana
February 13, 1995
- Chesapeake Family Federal Credit Union Estate Planning Hunt Valley, Maryland
May 25, 1995
- St. Mary's Hospital Foundation, Inc. Planned Giving Leonardtown, Maryland
August 2, 1995
- District of Columbia Institute of Certified Public Accountants Annual Federal Tax Conference Estate Planning for Middle Income Taxpayers
Rockville, Maryland
January 11, 1994
- Asbury Methodist Village Estate Planning
Gaithersburg, Maryland
February 8, 1994
- Cigna Financial Advisors Planning for Limited Liability Companies
Vienna, Virginia
February 21, 1994
- Asbury-Solomons Island Take Charge of Your Will Solomons Island, Maryland
April 29, 1994
- Rotary Club of Gaithersburg
Ten Tips to Provide for Your Family and Yourself
(Instead of the IRS)
Gaithersburg, Maryland
May 10, 1994
- Chesapeake Federal Credit Union Trust Applications and Estate Planning
Hunt Valley, Maryland
July 27, 1994
- MACPA Southern Maryland Chapter Estate and Business Planning for Owners of Privately Held Enterprises
Waldorf, Maryland
October 12, 1994
- Merrill Lynch Wealth Preservation and Estate Planning Rockville, MD
April 17, 1993
- Massachusetts Mutual Non-Qualified Deferred Compensation Planning
Vienna, Virginia
June 11, 1993
- Prudential Estate Planning
Bethesda, MD
July 26, 1993
- Estate Planning Council of Suburban Maryland, Inc.
Revenue Reconciliation Act of 1993
Bethesda, Maryland
December 2, 1993
- Washington Financial Group Life Insurance Trusts
Chevy Chase, Maryland
January 30, 1992
- Suburban Maryland Estate Planning Council
Qualified Domestic Trusts
Bethesda, Maryland
October 15, 1992
- Merrill Lynch Living Trusts and Estate Planning
Rockville, Maryland
October 27-28, 1992
- Massachusetts Mutual Washington - Gale Agency
Buy-Sell Agreements
Vienna, Virginia
November 13, 1992
- Gartenhaus Financial / Capital Advantage Corp.
Pitfalls & Opportunities for Tax-Wise Investors
Rockville, Maryland
November 15, 1992
- Merrill Lynch Tax & Succession Planning for Business Owners Rockville, Maryland
November 19, 1992
- Heymann & Company, P.C. Estate and Business Planning for Owners of Privately-Held Enterprises
Rockville, Maryland
June 7, 1990
- Northern Virginia Society of the ICFP, Inc. Innovative Tax Strategies for Estate Planning Clients
McLean, Virginia
September 13, 1990
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