About Paula

Paula Calimafde practices business law at Paley Rothman, located in Bethesda, Maryland. Since the firm's inception, she has served as a principal, contributing to its growth and reputation. Paley Rothman specializes in business law, estate planning, and tax law, effectively serving clients across Maryland and the District of Columbia. The firm’s focus aligns well with Paula’s extensive expertise, which centers on the legal needs of small businesses and individuals. She earned her Juris Doctor (J.D.) from The Catholic University of America Columbus School of Law in 1976.

Prior to that, Paula completed her Bachelor of Arts (B.A.) at Swarthmore College in 1973. This solid educational foundation has enabled her to build a distinguished career, primarily advising clients on business formation, compliance, and tax strategies. Her work often involves drafting critical documents such as wills, trusts, and business agreements, as well as handling the requirements of tax issues that frequently arise in these contexts. Before joining Paley Rothman, Paula held various leadership roles in several legal and business organizations. She has served as the Chair of the Small Business Council of America since 1994, a role that shows her commitment to advocating for small business interests.

From 1988 to 1994, she was the President of the same council, further demonstrating her leadership in the field. Additionally, since 2014, she has been the President and General Counsel of the Small Business Legislative Council, where she continues to influence policy and legislative matters affecting small businesses. Paula’s professional affiliations reflect her dedication to the legal profession and her expertise in business and tax law. She is a fellow of both the American College of Trust and Estate Counsel and the American College of Tax Counsel. Her involvement with the IRS Determination Letter Liaison Group and the Employee Benefits Council of the Chamber of Commerce of the United States further highlights her active engagement in important legal discussions.

These roles not only enhance her knowledge but also allow her to contribute significantly to the legal community. As a member of the Maryland State Bar and the District of Columbia Bar, Paula is active in the Tax Sections of both bars, as well as the Montgomery County Bar. Her contributions to the field have been recognized through various leadership roles and advisory positions, including her membership on the National Life (Small Business) Advisory Board and the Advisory Board of the Journal of S Corporation Taxation. These positions reflect her experience and commitment to advancing the interests of her clients and the broader business community.

Education

The Catholic University of America Columbus School of Law

J.D. (1976)

1976

Swarthmore College

B.A. (1973)

Languages

English (Spoken, Written)

Experience

Principal

Paley Rothman

Accepted Jurisdictions

Maryland
District of Columbia

Court Admissions

Maryland Court of Appeals State Supreme Court
District of Columbia Court of Appeals State Supreme Court

Types of Cases Handled

Business Law Estate Planning Tax Law

Legal Services Scope

Advising Drafting Compliance Tax Strategies

Professional Associations

Maryland State Bar

has membership Current

Small Business Council of America, Inc.

- Chair (1994-present) - President (1988-1994) - has membership, Director (1984-present) Current

Small Business Legislative Council

- President and General Counsel (2014-present) - Chair (2010) - Board of Directors (1992-present) Current

Tax Sections of the bars of Maryland, the District of Columbia and Montgomery County

Current

American College of Trust and Estate Counse

Fellow 2008 - Current

American College of Tax Counsel

Fellow 2007 - Current

IRS Determination Letter Liaison Group

has membership 2003 - Current

American College of Employee Benefits Counsel

Charter Fellow 2000 - Current

Employee Benefits Council, Chamber of Commerce of the United States

1986 - Current

District of Columbia Bar

has membership 1977 - Current

National Life (Small Business) Advisory Board

1993 - 2000

Advisory Board of the Journal of S Corporation Taxation

1989 - 1994

Office Locations

Main Office

 4800 Hampden Lane 6th Floor Bethesda MD 20814