Courses: 3052
Matthew E. Foreman, J.D., LL.M (Taxation)
Partner, Co-chair, Taxation
Falcon Rappaport & Berkman, LLP
1185 Avenue of the Americas, 3rd Floor
New York, NY 10036
(212) 203-3255
mforeman@frblaw.com
Matt advises businesses on the tax effects of a variety of corporate transactions, including taxable and tax-free reorganizations, mergers, sales, and acquisitions. He designs and implements tax-efficient structures for U.S.-based businesses to expand abroad and invest in foreign joint ventures. Matt drafts tax memoranda and opinions on a variety of subjects, tax-efficient return of capital to owners, and Qualified Small Business stock. He advises clients on a variety of tax issues related to cryptocurrencies, including initial coin offerings (ICOs), taxability of staking and air drops, and the imposition of Sales and Use taxes on the issuance of non-fungible tokens (NFTs). Matt drafts tax portions of Operating and Shareholder Agreements for businesses in different industries. He has extensive expertise in a variety of SALT issues, especially New York State residency audits and state Sales and Use tax nexus issues post-Wayfair. Finally, Matt has a podcast, How Tax Works, that seeks to equip listeners with the knowledge they need to navigate the intricacies of taxation with confidence.
B.S. University at Albany, State University of New York
J.D., Penn State Dickinson School of Law
LL.M. (Taxation), New York University School of Law