Bar Admissions

  • District of Columbia
  • Maryland

Court Admissions

  • U.S. Tax Court
  • District of Columbia Court of Appeals
  • Court of Appeals of Maryland


  • J.D., Georgetown University Law Center, 1980
    Law Review: The Tax Lawyer
  • B.A., Johns Hopkins University, 1976
T +1 202.344.4715
F +1 202.344.8300

Carol V. Calhoun


April 19, 2017
October 3, 2016
Governmental Plans Answer Book, 4th ed.
Carol V. Calhoun
August 25, 2016
Chapter 1, History of 457 Plans, and Chapter 14, Miscellaneous Issues, in 457 Answer Book, 6th ed.
Carol V. Calhoun
March 7, 2014
State Taxes and Married Same-Sex Couples
Carol V. Calhoun
Baltimore OUTloud
October 4, 2013
Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans
Carol V. Calhoun
Baltimore OUTloud
June 10, 2013
Maryland to End Benefits for Employees’ Domestic Partners
Carol V. Calhoun
Baltimore OUTloud
December 28, 2012
Same-Sex Marriage: Thinking About Employee Benefits
Carol V. Calhoun
Baltimore OUTloud
February 18, 2002
IRS Clarifies Rollover Rules
Carol V. Calhoun
Benefits & Compensation Law for Nonprofits
January 15, 2000
Tobacco Divestment and Fiduciary Responsibility, A Legal and Financial Analysis, Legal section
Carol V. Calhoun
January 10, 2000
403(b) Plan Audit Issues
Carol V. Calhoun
RIA Pension & Benefits Week