Carol V. Calhoun

Calhoun Carol
Carol Calhoun has significant experience with employee benefits matters, including qualified retirement plans, health and welfare arrangements, executive compensation, and insurance and annuity products. Carol has significant experience with standard pension plans – both defined benefit and defined contribution; 401(k); the full array of government and nonprofit plans, including 403(b) and 457; excess benefit plans; cafeteria/flexible spending; and a wide variety of welfare plans (e.g., health, life, and disability).

Carol assists employers of all kinds with their benefit plans. She also represents boards of trustees of multiemployer and governmental plans, and agencies charged with administering employee benefit plans.




  • J.D. Georgetown University Law Center 1980
    • Associate editor, Law Review: The Tax Lawyer
  • B.A. Johns Hopkins University 1976

Bar Admissions

  • District of Columbia
  • Maryland

Court Admissions

  • U.S. Tax Court
  • District of Columbia Court of Appeals
  • Supreme Court of Maryland (formerly the Court of Appeals of Maryland)

Professional Memberships and Activities

  • Member, American Bar Association
  • Author of two books, as well as numerous book chapters and articles, on employee benefits law


  • Marquis Who’s Who, Who’s Who in the World (Recognized in various Marquis publications for leadership and achievement)