A local firm serves the community

Attorney Jerry Shaoming Cheng's education includes: Bachelor degree from Southwest University of Political Science and Law, Master of accountancy from Terry College of Business, University of Georgia, and J.D. from University of Texas in Austin School of Law.

Attorney Cheng is currently licensed in Virginia, Maryland, District of Columbia, Pennsylvania, New York, Massachusetts, Illinois and Texas and several federal courts. 

Attorney Cheng has been serving the local community for more than seventeen years.

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Attorney Cheng has been a Tai Chi instructor at OLLI Life Long Learning Center George Mason University in the past 14 years.  Attorney Cheng also taught Tai Chi at University of Georgia and University of Texas in Austin. 

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Attorney Cheng has been giving hundreds of free lectures and speeches for the local communities.  Attorney has taught on traffic law, tax law, will and trust law, and immigration, etc.  Attorney Cheng’s lecture subjects include but not limited to the following:

 

A. Individual Income Taxes

1. Basic Tax Concepts

• What is taxable income

• Gross income vs. adjusted gross income (AGI)

• Standard deduction vs. itemized deductions

• Filing status (Single, MFJ, etc.)

• Dependents and qualifying rules

 

2. Filing Requirements

• Who must file

• When minors or students must file

• Yearly deadlines and extensions

• Federal vs. state/local returns

 

3. Common Income Categories

• W-2 wages

• 1099-NEC self-employment income

• Tips

• Retirement income (SSA-1099, 1099-R, IRA distributions)

• Interest/Dividends (1099-INT/1099-DIV)

• Capital gains (stocks, crypto, 1099-B)

• Rental income basics

 

4. Deductions and Adjustments

• Standard deduction amounts

• Student loan interest

• Health savings account deductions

• Educator expenses

• IRA contributions

• Self-employment deductions (home office, mileage, supplies)

 

5. Credits (Frequently Covered)

• Earned Income Tax Credit (EITC)

• Child Tax Credit (CTC)

• Child & Dependent Care Credit

• Education credits (AOTC, Lifetime Learning)

• Premium Tax Credit (Marketplace insurance)

• Clean vehicle and energy credits

 

6. Tax Withholding & Paycheck Planning

• W-4 adjustments

• Estimated payments for self-employed

• Safe harbor rules

 

7. Common Forms

• Form 1040 and supporting schedules

• W-2, 1099, 1098-T, 1098 mortgage statements

• Schedule A, B, C, D, SE

 

8. State and Local Tax Basics

• State filing obligations

• Residency vs. domicile

• Local taxes in certain jurisdictions

 

9. Social Security & Medicare Tax

• FICA vs. self-employment tax

• How Social Security income is taxed

 

10. Retirement-Related Tax Education

• Required minimum distributions (RMDs)

• Roth vs. traditional taxation

• Penalties on early withdrawals

 

11. Affordable Care Act Tax Rules

• Individual shared responsibility

• Marketplace reconciliation (Form 8962)

 

12. Recordkeeping Essentials

• What documents to keep

• How long to retain tax records

• Best practices for digital storage

 

B. Traffic Rules and Regulations

1. Basic Rules of the Road

• Right-of-way principles

• Yielding at intersections

• “Move Over” law for emergency vehicles

• School bus stopping rules

• Rules at crosswalks and pedestrian priority

 

2. Traffic Signs, Signals & Road Markings

• Standard sign colors and shapes

• Regulatory vs. warning vs. guide signs

• Lane arrows, solid vs. broken lines

• Stop lights, flashing yellow/red, protected left turn signals

 

3. Speed Regulations

• Default speed limits (school zones, residential areas, highways)

• Factors requiring reduced speed (weather, work zones)

• Penalties for speeding and reckless driving

 

4. Defensive Driving

• Safe following distance (“3-second rule”)

• Situational awareness

• Avoiding blind-spot collisions

• Checking mirrors and scanning intersections

 

5. DUI/DWI Laws

• BAC limits

• Implied consent rules

• Penalties for refusal to test

• Consequences of impaired driving (alcohol, marijuana, medication)

 

6. Distracted Driving

• Texting and mobile phone use

• In-vehicle digital systems

• Eating, grooming, and other distractions

• Local hands-free laws

 

7. Seatbelt & Child Safety Requirements

• Mandatory seatbelt laws

• Child car seat/booster requirements and age ranges

• Restrictions for front-seat occupancy

 

8. Driving with Emergency Vehicles

• How to respond to ambulances, firetrucks, and police vehicles

• Pull-over rules

• Yielding in intersections

 

9. Parking Regulations

• No-parking zones

• Handicap parking laws

• Fire hydrant distance rules

• City residential parking permits

• Loading zones and bike lanes

 

10. Bike, Pedestrian & Scooter Laws

• Shared roadway responsibilities

• Helmet rules (local variations)

• Crosswalk usage

• Respecting bike lanes

 

11. Road Safety in Special Conditions

• Fog, rain, snow, ice

• Mountain roads and curves

• Night driving

• Work zones and flaggers

 

12. DMV Compliance Basics

• Driver’s license requirements

• Proof of insurance

• Registration and inspection obligations

• What to carry in a vehicle

 

C.  Will and Trust

1. The Purpose of Estate Planning

• What happens if you die without a will (intestacy)

• Why a will or trust may be helpful

• Basic planning goals: asset transfer, family protection, tax minimization

 

2. Core Estate Planning Documents

• Last Will and Testament

• Revocable Living Trust

• Financial Power of Attorney

• Advance Medical Directive / Health Care Proxy

• HIPAA authorization

• Living Will

 

3. Will Basics

• What a Will can and cannot do

• Legal requirements for execution

• Selecting an executor/personal representative

• Beneficiary designations

• Guardianship for minor children

• How wills are modified (codicils/revisions)

 

4. Probate Overview

• What probate is and how it works

• Court supervision, timelines, and responsibilities

• When probate is required

• Pros and cons of probate

• Small estate procedures (basic overview)

 

5. Trust Fundamentals

• What a revocable living trust does

• How trusts help avoid probate

• Role of the settlor, trustee, and beneficiaries

• Funding the trust (re-titling property)

• Successor trustee duties

• Revocable vs irrevocable trusts

 

6. Understanding Assets and Beneficiaries

• Beneficiary designations on life insurance, retirement accounts, and bank accounts

• POD/TOD accounts

• Joint tenancy and right of survivorship

• Separate vs marital property

 

7. Tax Considerations (High-Level)

• Basic estate tax thresholds

• Capital gains step-up at death

• Gifting basics

• Income tax treatment of trusts

(Most community programs keep tax topics simple)

 

8. Special Planning Topics

• Planning for special needs beneficiaries

• Blended families

• Non-U.S. citizen spouses

• Long-term care planning considerations

• Business succession (very basic overview)

 

9. End-of-Life Decisions

• Healthcare decision-making rights

• DNR and life support discussions

• Family communication strategies

 

10. Executor & Trustee Responsibilities

• Collecting assets

• Paying debts and taxes

• Record-keeping

• Distributing to beneficiaries

 

11. Common Myths

• “I don’t need a will”

• “Everything automatically goes to my spouse”

• “A trust keeps everything private, always”

• “Estate planning is only for the wealthy”

 

12. When to Review & Update Documents

• Marriage or divorce

• Birth/adoption of children

• Significant increase in assets

• Moves to another state

• Death or incapacity of fiduciaries

 

 

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