Counsel

Eric G. Lanning

eric.lanning@askfrost.com

Bar Admissions

  • Michigan
  • U.S. Tax Court
  • District of Columbia
  • United States District Court for the Eastern District of Michigan
  • United States District Court for the Western District of Michigan

Background & History

Eric is Counsel at Frost Law with over twenty years of experience as a tax and estate planning attorney. He frequently advises business clients on how to navigate the tax issues that arise in the purchase or sale of a business and strives to provide solutions that will minimize the tax burden to the client. Eric has significant transactional experience and can assist clients with getting a business ready for sale through a reorganization or restructuring. Eric can also help the seller to structure an installment sale transaction to better manage the tax resulting from the sale of a business.

While at Frost Law, Eric has developed broad knowledge in the area of the Employee Retention Credit, serving as an expert witness in multiple cases related to the Credit. Eric has also developed deep knowledge of online investment scams involving cryptocurrency, commodities, and other investment products, and frequently advises clients about the potential deductibility of scam losses.

Eric spent many years as the in-house tax counsel at a Fortune 200 insurance company, and as a result is well versed in the taxation of insurance and annuity products and insurance companies, qualified plans, deferred compensation and employee benefits taxation. He has advised clients on the use of private placement life insurance products, as well as captive insurance companies.

Eric also has experience representing clients in tax controversy matters in front of the IRS, as well as state and local taxing authorities, and has obtained multiple favorable closing agreements and private letter rulings for clients.

Education

  • University of Michigan, 1996, B.A. Psychology
  • Indiana University - Bloomington School of Law, 1999, JD
  • Thomas M. Cooley Law School, 2007, LL.M., Taxation

Speaking Engagements & Panel Participation

Publications

  • “The Service Visits the Sins of the Grandfathers Upon the Grandchildren: The Application of the Generation-Skipping Transfer Tax to Grandfathered Irrevocable Trusts that Include General Powers of Appointment,” Michigan Tax Lawyer, XXXIV:1 (Winter 2008), State Bar of Michigan Taxation Section.
  • “New PLR Addresses Tail-Design LTC–Annuity Rider,” (with Bryan W. Keene), Taxing Times, 7:2 (May 2011), Society of Actuaries Taxation Section.
  • “IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts,” (with Bryan W. Keene), Taxing Times, November 2020, Society of Actuaries Taxation Section.

Professional Organizations & Memberships

Awards and Honors

Gold Quote Marks

I always get more than I expect when I visit Frost Law. They are responsive to my needs and always detail my options. And then they execute on my behalf; swift and professional. Friendly staff too!

Terry M.
Gold Quote Marks

The team at Frost & Associates were great to work with communicating promptly to any of my questions. They resolved numerous issues on my taxes in an extremely fast timeframe. The fees are very reasonable. I am happy to recommend Frost & Associates to anyone who needs tax help.

Cheryl M.
Gold Quote Marks

Frost & Associates, LLC is a competent, knowledgeable, and passionate firm. From personal experience, I can say that the staff is extremely professional and diligent, and I would absolutely recommend them.

Jeffrey S.