Eric Lanning

Bio headshot of Eric Lanning.

Senior Associate

Location: Annapolis Office
Phone: 202-618-1873
Fax: 888-235-8405
Email: Contact Us

Eric is a Senior Associate at Frost Law, joining the Firm in October, 2022. He holds a Bachelor’s Degree from the University of Michigan, a Juris Doctor from Indiana University – Bloomington School of Law, and a Master of Laws in Taxation (LL.M.) from Thomas M. Cooley Law School.
Eric has over twenty years of experience as a tax and estate planning attorney, and has significant experience in the taxation of insurance and annuity products and insurance companies, qualified plans, deferred compensation and employee benefits taxation, and asset protection and wealth planning strategies.
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.

Areas of Practice

  • Tax Law

Bar Admissions

  • Michigan
  • US Tax Court
  • District of Columbia

Published Works

  • “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


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

Past Employment Positions

  • Indiana Estate Attorney James W. Smyth – Carmel, Indiana, Tax Attorney
  • Lincoln Financial Group – Fort Wayne, Indiana, Vice President and Head of Tax Law
  • Rhoades McKee, P.C. – Grand Rapids, Michigan, Associate Attorney
  • Hertz, Schram & Saretsky, P.C. – Bloomfield Hills, Michigan Associate Attorney
  • Joslyn, Keydel & Wallace, LLP – Detroit, Michigan, Associate Attorney