Shows
Wisdom for WannabesInterview 14: Elizabeth Schlissel, Esq., Employment Law - Get Smart About Your Workplace!In this episode of 'Wisdom for Wannabes', host Jackie Morreale speaks with Elizabeth Schlissel, an accomplished employment lawyer and partner at @frblaw , about her journey in the field of employment law, the importance of workplace culture, and the evolving landscape of employee rights. They discuss the impact of COVID-19 on workplace dynamics, the necessity of effective communication, and the launch of Elizabeth's upcoming series, 'Employment Edge with Liz', aimed at providing legal insights to both employers and employees. The conversation emphasizes the significance of listening, flexibility, and creating a respectful work environment.Takeaways:...
2025-11-1458 min
How Tax WorksWhat Should You Do If You Get Audited by the IRS (or State Revenue Agency)?In episode 39 of How Tax Works, Matt Foreman discusses what you should do if you get audited, including discussing the process of an audit, how to politely push back, and why you should never, ever ignore the audit.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast...
2025-11-1033 min
How Tax WorksUpdates to Qualified Small Business Stock and R&E Expensing Under OBBBAIn episode 38 of How Tax Works, Matt Foreman discusses the updates and modifications to Qualified Small Business Stock (IRC 1202) and R&E Expensing (IRC 174) Under OBBBA, plus a bonus discussion of how he thinks OBBBA should be pronounced.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast...
2025-10-2732 min
How Tax WorksIf You Win the Lottery, the First Thing You Should Do Is… Call a Tax Lawyer?In episode 37 of How Tax Works, Matt Foreman discusses the various tax things you should consider when you win the lottery, right after you throw a party in the Whale Room of the American Museum of Natural History.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast...
2025-10-1421 min
How Tax WorksGrouping and Separate Activities Under Section 469 of the Internal Revenue CodeIn episode 36 of How Tax Works, Matt Foreman discusses grouping elections for the passive activity loss limitations, which are also generally applicable for sections 465 (at-risk limitations), 199A (qualified business income), and other parts of the Internal Revenue Code.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast...
2025-09-2919 min
Bitcoin News Digest PodcastDeep Dive Special: Bitcoin Treasury CompaniesThe team provide an analysis of the relatively new financial phenomenon of Bitcoin Treasury Companies, publicly traded entities that hold significant Bitcoin reserves as a core corporate strategy, pioneered by firms like Strategy Inc. (formerly MicroStrategy). The team examines the Bull Case, which asserts that these companies offer a superior, leveraged exposure to Bitcoin by actively growing their Bitcoin-per-share (BPS) through capital raises fueled by a price premium. Conversely, the Bear Case argues that this model is transient and flawed, facing an existential threat from the rise of more efficient spot Bitcoin ETFs that erode the necessary price premium...
2025-09-2114 min
How Tax WorksThe Installment Method Under Section 453 of Internal Revenue CodeIn episode 35 of How Tax Works, Matt Foreman discusses sales where payment is over a number of years, with additional discussions of interest payments due to large notes and interaction with 1031 exchangesHow Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for purposes of...
2025-09-1527 min
How Tax WorksCan AI Replace Tax Lawyers? (Part I)In episode 33 of How Tax Works, Matt Foreman evaluates human and AI answers to a straightforward tax question, seeking to (somewhat) answer the question of whether AI can replace or augment tax lawyers.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for purposes...
2025-09-0238 min
How Tax WorksCan AI Replace Tax Lawyers? (Part II)In episode 34 of How Tax Works, Matt Foreman continues his evaluation of human and AI answers to a less straightforward tax question, seeking to (hopefully) answer the question of whether AI can replace or augment tax lawyers.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is...
2025-09-0236 min
How Tax WorksHow I Think the ESPN and NFL Deal is StructuredIn episode 32 of How Tax Works, Matt Foreman discusses the tax structure of the recently announced deal where the NFL is exchanging NFL Network and Redzone for a 10% equity stake in ESPN.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for purposes of...
2025-08-1823 min
How Tax WorksReal Estate Investors and the Passive Activity Loss Rules under IRC 469In Episode 31 of How Tax Works, Matt Foreman revisits the passive activity loss limitation rules that he discussed in Episode 13—but from the view of real estate investors. The episode focuses on the additional rules for rental real estate, as well as practical tips to survive an audit.Listen to Episode 13 - At Risk Limitations under IRC 465 here:https://frblaw.com/podcast/passive-activity-losses-and-credit-limitations-under-irc-469/How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a...
2025-08-0423 min
How Tax WorksFamous and Important Tax Cases: Part IIIn episode 30 of How Tax Works, Matt Foreman continues his discussion of important and relevant tax cases, discussing gambling losses, whether something is a gift, whether an asset is inventory or a capital asset, and closing with a discussion of Broadway producer George M. Cohan’s contribution to tax law.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.so...
2025-07-2123 min
How Tax WorksFamous and Important Tax Cases: Part IIn episode 29 of How Tax Works, Matt Foreman discusses important and relevant tax cases, noting that there might be a patriotic duty to pay your taxes due, the power of substance versus form arguments, and how hedges are taxed.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This...
2025-07-0723 min
How Tax WorksFamily OfficesIn Episode 28 of How Tax Works, Matt Foreman discusses Family Offices, focusing on purpose, structure, and why they’re the perfect solution for booking a family vacation to Monaco.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or fo...
2025-06-2325 min
How Tax WorksF Reorgs ReduxIn episode 27 of How Tax Works, Matt Foreman discusses what to do when you’ve made a S election and might have some remorse, need to restructure, or need to sell part of the business.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented fo...
2025-06-0922 min
How Tax WorksABCs of A, B, and C ReorganizationsIn episode 26 of How Tax Works, Matt Foreman discusses how to ensure mergers and acquisitions are tax-free, why it’s not always best to squeeze into tax-free status, general requirements, and common issues.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for purposes of...
2025-05-2722 min
How Tax WorksPartnership DivisionsIn Episode 25 of How Tax Works, Matt Foreman discusses the tax implications of dividing partnerships, redeeming partners, and dealing with partnership debt. How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any o...
2025-05-1224 min
How Tax WorksDivisive ReorganizationsIn Episode 24 of How Tax Works, Matt Foreman discusses how to divide two businesses into separate entities, focusing on the legal requirements and best practices.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal...
2025-04-2819 min
The EVs for Everyone PodcastEp. 173: (Live in Vegas) The Unsung Essential: What Pando Electric Knows That Others MissJason Goldfarb, EV Infrastructure Attorney at Falcon Rappaport & Berkman LLP and Aaron Li, CEO at PandoElectric joined the show live from the neon-lit hustle of Las Vegas during the EV Charging Summit & Expo last month. This discussion centered around multi-family housing with EV chargers - with 40-45% of EV charging installations happening in apartment complexes and condos, this isn’t just about plugging in—it’s a full-on logistical tango. Jason and Aaron dove into the nitty-gritty: installation costs that can make your wallet wince, building capacity limits that test your patience, and maintenance headaches that keep property managers up at...
2025-04-2330 min
How Tax WorksWhat the F is an F Reorg?In Episode 23 of How Tax Works, Matt Foreman discusses the five W’s of F Reorgs: Who needs one, What they do (and don’t do), When they’re necessary, Where the foot faults lie, and Why you need to be careful when undertaking one.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be...
2025-04-1422 min
How Tax WorksGolden ParachutesIn Episode 22 of How Tax Works, Matt Foreman discusses Golden Parachutes under section 280G, which may sound like a fun thing to have, but they likely result in the highest effective income tax rates.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for...
2025-03-3131 min
How Tax WorksWhy Foreign Persons Probably Shouldn’t Own LLCsIn Episode 21 of How Tax Works, Matt Foreman discusses why foreign persons almost certainly shouldn’t own LLCs, a surprisingly common issue.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of...
2025-03-1725 min
How Tax WorksWhy, for Tax Reasons, You Should Buy a Professional Sports TeamIn Episode 20 of How Tax Works, Matt Foreman discusses the pros and cons of buying a professional sports team from a tax perspective. Listen for a discussion of depreciation, amortization, and business expenses galore.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for...
2025-03-0319 min
How Tax WorksQualified Small Business Stock (IRC 1202): Part IIIIn Episode 19 of How Tax Works, Matt Foreman concludes his discussion of Qualified Small Business Stock (QSBS), which is section 1202 of the Internal Revenue Code. He discusses possible ways to increase the QSBS exclusion, including gifting, various trusts, and so-called stacking transactions, with a warning about the anticipatory assignment of income doctrine, finishing up with the ability to rollover QSBS stock.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your f...
2025-02-1718 min
How Tax WorksQualified Small Business Stock (IRC 1202): Part IIIn Episode 18 of How Tax Works, Matt Foreman continues his discussion of Qualified Small Business Stock (QSBS), section 1202 of the Internal Revenue Code. In this episode, he discusses the original issuance requirement, issues with redemptions, gifts, partnership distributions, short positions, the Qualified Small Business requirement, the active business requirement, possible meanings of “substantially all”, and what types of business qualify.Please also see Matt Foreman’s upcoming webinars! Details below:Revenue Rulings 99-5 and 99-6: Tax Implications of Restructured Partnerships and LLCsFebruary 17th, 2025 @ 1:00pm – 2:50pm ESTHow Tax Works, hosted by Falcon Rappaport & Berkman...
2025-02-0326 min
How Tax WorksQualified Small Business Stock (IRC 1202): Part IIn Episode 17 of How Tax Works, Matt Foreman talks about Qualified Small Business Stock (QSBS), which is section 1202 of the Internal Revenue Code. In this episode, he discusses how (and whether) income is excluded, the holding requirement, basis rules and the per-issuer requirement, and certain transactions that allow for continued deferral of tax. Please also see Matt Foreman’s upcoming webinars! Details below:Domicile and Tax Residency Considerations for Business OwnersJanuary 22nd, 2025 @ 2:00pm - 3:00pm ESTRevenue Rulings 99-5 and 99-6: Tax Implications of Restructured Partnerships and LLCsFebruary 17th, 2025 @ 1:00pm - 2:50pm ESTHo...
2025-01-2129 min
How Tax WorksQuestions People Ask Tax Lawyers at WeddingsIn episode 16 of How Tax Works, Matt Foreman talks about how to lower your taxes and why your accountant probably shouldn’t let you deduct your Bugatti, as well as answering a question from Ken Falcon, Managing Partner at Falcon Rappaport & Berkman LLP regarding whether property acquired via adverse possession is taxable. This episode is for anyone who has asked or has been asked a quick tax question.Please also see Matt Foreman’s upcoming webinars! Details below:Deducting Digital Asset Losses: Worthless Assets, Rev Proc 2024-28 Basis Safe Harbor, Theft and Casualty LossesJanuary 15th, 2...
2025-01-0619 min
How Tax WorksTax Issues with DivorceIn episode 15 of How Tax Works, Matt Foreman discusses tax issues with divorce, from transfer between spouses, to splitting up businesses and the need for detailed documents to avoid problems. This episode is for anyone who knows anyone who has ever gotten divorced, which should be everyone in the known world at this point.Please also see Matt Foreman’s upcoming webinars! Details below:Deducting Digital Asset Losses: Worthless Assets, Rev Proc 2024-28 Basis Safe Harbor, Theft and Casualty LossesJanuary 15th, 2025 @ 1:00pm - 2:50pm ESTDomicile and Tax Residency Con...
2024-12-1628 min
How Tax WorksAt Risk Limitations under IRC 465In episode 14 of How Tax Works, Matt Foreman discusses another signature change from the Tax Reform Act of 1986, section 465, which often prevents deductions from activities where the owner does not have capital subject to a risk of loss. This episode is for anyone who is using leverage or investing in a business that will produce initial losses without requiring an initial capital contribution.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws i...
2024-12-0920 min
How Tax WorksPassive Activity Losses and Credit Limitations under IRC 469In episode 13 of How Tax Works, Matt Foreman discusses one of the signature changes from the Tax Reform Act of 1986, section 469, which often prevents passive losses from being used to offset income in from other activities. This episode is for anyone who is considering energy tax credits, buying real estate, or any other area of investment that will generate losses or tax benefits without necessarily requiring active participation.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer u...
2024-11-2522 min
How Tax WorksSelf-employment Tax on Partners, Net Investment Income Tax, and Soroban Capital Partners LP v. Comm’r (Part II)In this episode of How Tax Works, host Matt Foreman continues his discussion of self-employment taxes, the ongoing tax saga of a hedge fund’s partners trying to convince the IRS that they are “limited partners, as such”, and the somewhat-related Net Investment Income Tax. This episode is for anyone who is starting, operating, structuring, or wondering about how income tax structuring interplays with other kinds of taxes, especially if you listened to the first part.Please also see Matt Foreman’s upcoming webinar! Link below:Tax Strategies for Limited Partner Investors in Private Investment Funds...
2024-11-1226 min
How Tax WorksSelf-employment Tax on Partners, Net Investment Income Tax, and Soroban Capital Partners LP v. Comm’r (Part I)In this episode of How Tax Works, host Matt Foreman discusses self-employment taxes, the ongoing tax saga of a hedge fund’s partners trying to convince the IRS that they are “limited partners, as such”, and the somewhat-related Net Investment Income Tax. This episode is for anyone who is starting, operating, structuring, or wondering about how income tax structuring interplays with other kinds of taxes.Please also see Matt Foreman’s upcoming webinar! Link below:Tax Strategies for Limited Partner Investors in Private Investment Funds November 14th, 2024 @ 1:00pm – 2:30pm ESTHow Tax Wor...
2024-10-2829 min
How Tax WorksTax Consequences of Forming, Selling, and Dissolving Partnerships and Disregarded Entities (Rev. Ruls. 99-5 and 99-6)In this episode of How Tax Works, host Matt Foreman discusses the tax consequences of going from a disregarded entity to a partnership (Rev. Rul. 99-5) and from a partnership to a disregarded entity (Rev. Rul. 99-6). From explaining when there is taxable income (and how to structure to avoid it), as well as capital accounts, inside basis, and outside basis, this episode is for anyone who is starting, selling, or investing in a business, whether alone or with a partner.Please also see Matt Foreman’s upcoming webinars! Links are below:Positives and Negatives of...
2024-10-1522 min
The EVs for Everyone PodcastEpisode 125: You Are Now Approaching EV Startup La La Land -> Does It Make Dollars and Sense?Dan Grossman, CEO of Automotive and Shared Mobility Advisors and Jason Goldfarb, EV Infrastructure Attorney at Falcon Rappaport & Berkman LLP join the show today (on-location at MOVE America!) to talk about balancing risk vs reward in the inherently unstable domain of EV startups. It just so happens that this topic is particularly timely following the recent shutdown of Enel X North America’s electric mobility operations in the U.S. and Canada as of October 11, 2024. This pivotal conversation with Dan and Jason will explore the *very* thin line between arrogance and intelligence in a world that demands constant innovation. An...
2024-10-1521 min
The EVs for Everyone PodcastEpisode 124: Who’s Ready For The *REAL* Story Behind EV Charging Deployment? with EVgoMarcy Bauer, SVP of Infrastructure Deployment at EVgo and Jason Goldfarb, EV Infrastructure Attorney at Falcon Rappaport & Berkman LLP join the show today (on-location at MOVE America!) to talk about (yep, you guessed it) public EV charging deployment and how they are tackling it in their respective practices. Press play on this episode to hear the latest unique challenges each public charging station faces, from power restrictions to site construction requirements. With the vast scale of these projects across the U.S., Marcy and Jason compare the situation to dealing with unicorns and snowflakes - each scenario is truly...
2024-10-1121 min
How Tax WorksVarious State and Local Income Tax IssuesIn this episode of How Tax Works, host Matt Foreman discusses a variety of state and local income tax issues that commonly come up during sales/purchases, raising capital, and the general operation of a business that crosses state lines, such as sourcing, PTETs, and the quirks of local income taxes.Please also see Matt Foreman’s upcoming webinars! Links are below:Positives and Negatives of S Corporations October 29th, 2024 @ 1:00pm – 2:00pm EDT Tax Strategies for Limited Partner Investors in Private Investment Funds November 14th, 2024 @ 1:00pm – 2:30pm ESTHow T...
2024-09-3025 min
How Tax WorksConvertible Debt and SAFEsIn this episode of How Tax Works, host Matt Foreman discusses the tax consequences of Convertible Debt and Simple Agreements for Future Equity (SAFE). From explaining what it means to use Convertible Debt and SAFEs, to the tax consequences of each, this episode is for anyone who is investing in a business in anything that is not strictly equity or debt.Please also see Matt Foreman's upcoming webinars! Links are below:Positives and Negatives of S CorporationsOctober 29th, 2024 @ 1:00pm - 2:00pm EDT Tax Strategies for Limited Partner Investors in Private Investment Fu...
2024-09-1623 min
How Tax WorksProfits Interests, Promotes, and How to Structure Equity-based CompensationIn a quasi-continuation of episode 6 of How Tax Works, host Matt Foreman discusses the most misunderstood and misapplied form of equity grants: Profits Interests. This episode is for anyone who wants to better understand promotes and springing interests, as well as anyone who wants to grant or receive equity in a way that does not require the immediate payment of taxes. How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your fi...
2024-09-0320 min
Block & OrderNavigating Crypto Taxes with Matthew Foreman of How Tax Works - #19Today we're diving into the intricate world of cryptocurrency tax with our guest, tax expert Matthew Foreman, Partner and co-chair of Falcon Rappaport & Berkman's Taxation Practice Group. We explore challenges and solutions for handling large volumes of crypto transactions, emphasizing the importance of accurate record-keeping to avoid IRS scrutiny. Our conversation covers the intricacies of wash trading and its implications in the crypto market, the tax treatment of crypto as property, and the pressing need for comprehensive regulation from Congress. We also discuss the logistical challenges of tracking numerous trades and the potential impact of new legislation on the...
2024-08-3052 min
Tax Smart Real Estate Investors Podcast287. Exploring Advanced 1031 Exchanges and Partnership Divisions with Matt Rappaport, Esq., LL.M.In this episode, Thomas and Ryan sit down with tax attorney Matthew Rappaport to dive into some of the most sophisticated tax strategies available to real estate investors.
Here’s what they cover:
- Partnership divisions and how they can offer a strategic advantage in 1031 exchanges.
- The nuances of combining Section 121 and 1031 exchanges for optimal tax benefits.
- The challenges and opportunities of real estate holdings within S-Corporations.
- Creative strategies like construction exchanges and preferred partnership freezes.
If you’re looking to elevate your tax planning game as a real estate investor, this is an episode you don’t want...
2024-08-2049 min
How Tax WorksEquity-based Compensation and 83(b) ElectionsIn this episode of How Tax Works, host Matt Foreman discusses the tax consequences of equity compensation, including stock options (ISOs and NSOs), Stock Appreciation Rights and Phantom Stock, Restricted Stock Units, and Restricted Stock Awards, as well as when (and how!) you can and cannot make 83(b) elections. This episode is for anyone who wants to know what happens when their boss asks them if they would be interested in becoming a part-owner… for free(ish).How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of...
2024-08-1924 min
How Tax WorksOrdinary & Necessary Business Expenses: Examples and What Not to DoIn a continuation of episode 4, in this episode of How Tax Works, host Matt Foreman gives examples of what you can deduct as a business expense, including home office deduction, family trips to the Pumpkin Patch, hiring your children, and the so-called Augusta Rule. This episode is for business owners, attorneys, accountants, and their advisors, as well as anyone who has ever wondered “can I deduct this?”How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of ho...
2024-08-0522 min
How Tax WorksOrdinary & Necessary Business Expenses: IRC 162 and 212In this episode of How Tax Works, host Matt Foreman discusses what you can deduct as business expenses, giving an overview of the law, regulations, and case law, as well as practical commentary based on his experience. This episode is for business owners, attorneys, accountants, and their advisors, as well as anyone who has ever wondered either “can I deduct this?” or “should I deduct this?”How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax l...
2024-07-2231 min
How Tax WorksResidencyIn this episode of How Tax Works, host Matt Foreman discusses state residency rules to determine where an individual is a resident for income tax purposes. Focusing on New York’s rules, Matt will discuss rules for residency, domicile, and how to change both. This episode is for business owners, attorneys, accountants, and their advisors, as well as the Franchise Tax Board of California, which litigated this issue and a variety of ancillary issues with Gilbert Hyatt for roughly 30 years.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into...
2024-07-0826 min
How Tax WorksSales and Use TaxIn this episode of How Tax Works, host Matt Foreman discusses Sales and Use Taxes. Matt will define sales taxes and use taxes; describe the common and disparate features between states; what to do if you need to collect; and how to determine if what you sell is subject to sales tax. This episode is for business owners, attorneys, accountants, and their advisors, as well as Wayfair, Overstock, and Newegg, whose decision to litigate against the South Dakota case ushered in a new era of tax collections.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Ma...
2024-06-2428 min
How Tax WorksEntity SelectionWelcome to the first episode of How Tax Works. Host Matt Foreman discusses what is likely the most important decision that a business owner can make: Entity Selection. Matt will discuss many of the tax and non-tax factors, ways to weight those factors, and the tax effects of each type of entity. This episode is for business owners, attorneys, accountants, and their advisors, as well as anyone who has ever wondered whether they should make a S election.Attachment HereHow Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Fo...
2024-06-1029 min
Commercial Real Estate NowBoosting Your Property Income: EV Charging, Cell Towers, & BillboardsJoin Jason Goldfarb, Partner at Falcon Rappaport & Berkman LLP , and Karly Iacono, SVP at CBRE, as they discuss strategies for adding ancillary income to your retail properties. Listen in as they discuss electric vehicle charging, billboards, cell towers and more. Jason also shares insights into site selection, lease types, co-tenancy issues and more.
For convenience please see topics and related video time stamps below:
Types of ancillary income: 2:21
Cell phone towers: 4:06
EV charging: 9:59
Dealing with co-tenancy: 11:58
Lease structures: 13:08
Risks of adding infrastructure uses: 18:14
Watch. Learn. Excel.
Connect with Jason!
Jason R. Goldfarb, Esq.
Falcon Rappaport & Berkman LLP
O (516) 599-0888...
2024-05-3025 min
The Watt Car EV PodcastEpisode 159: Fixing the Toothless Tiger, Diving into Infrastructure Law with Jason GoldfarbBuilding EV charging infrastructure is far from simple. From EV charging companies to real estate, there’s a lot to consider. This week, we welcome real estate attorney-turned-EV advocate Jason Goldfarb to the podcast to dive into the nitty gritty. What are the flaws in NEVI? What are some of the potential landmines awaiting those looking to install public chargers? We discuss that — and so much more — on this week’s podcast.Subscribe to the podcast on Apple Podcasts, Amazon Music, Audible, Spotify, Stitcher, PocketCasts, iHeartRadio, and more! Or heck, use your favorite podcast application.SHOW NOT...
2024-02-2248 min
The EVs for Everyone PodcastEpisode 51: Why Is Public EV Charging Such a Mess?If you've ever had a suboptimal experience at a public charging station, Jason Goldfarb, an EV infrastructure attorney, knows exactly why you left feeling frustrated (and more importantly, how it all could have been prevented!) In this episode, Jason sheds light on the complexities and challenges surrounding EV charging infrastructure and the need for careful consideration when it comes to the location, incentives, and proper maintenance of public EV chargers. If you're involved in any way with the deployment of public EV infrastructure, you absolutely cannot miss this episode!_______________________________Connect with Elena:https...
2024-02-0517 min
Mastering Your Financial LifeEstate Planning and Asset Protection with Jeffrey VerdonIn this episode of Mastering Your Financial Life, Judy Heft interviews Jeffrey M. Verdon, Partner and Chair of Asset Protection at Falcon Rappaport & Berkman LLP. Jeffrey's focus is on estate planning and asset protection for affluent families and successful business owners.
Jeffrey is also author of Estate Planning for Women Only (available on Amazon: https://www.amazon.com/Estate-Planning-Women-Jeffrey-Verdon/dp/1494807505)
Tune into the episode for insights from Jeffrey Verdon:
* Jeffery's career journey that led him to his unique approach to estate planning for the more affluent family...
2023-10-0317 min
Public KeyThe Intersection of Blockchain, NFTs and Intellectual Property LawThe Intersection of Blockchain, NFTs and Intellectual Property Law
“Code is Law” is one of the big myths when it comes to IP Law and blockchain. In this episode, host Ian Andrews talks to Moish Peltz (Partner, Co-Chair of Emerging Technologies & Blockchain Practice Group, FRB Law) to demystify this myth and explain how the courts will apply copyright and IP laws to emerging technology like blockchain, NFTs and AI generated content.
In the episode, Moish explains recent cases between luxury brands and NFT creators, and how those cases will impact the industry as regulatory, legal and...
2023-08-0133 min
PreReal PodcastThe Wizard Of O.Z. (Ep.9)The Benefits of Opportunity ZonesHost/CEO James Prendamano chats with Matthew Rappaport of Falcon Rappaport & Berkman PLLC. Matt is an expert on solving the most complex issues and addressing the most sophisticated needs of the real estate, closely held business, and private equity communities. This episode gets deep into Opportunity Zones, how beneficial they are and how under utilized they are. Tons of value in this one.
You can reach Matt at mer@frblaw.com
Visit his website frblaw.com for more information.
Visit us at www.casandraproperties.com/podcast
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Facebook: www.facebook.com/CasandraProperties
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2020-08-271h 01
Tax Smart Real Estate Investors Podcast96. Live Panel Discussion on COVID-19's Impact on Real Estate & Business w/ J Scott & Matt RappaportToday's episode is a replay of a webinar we did last week on Thursday, April 16th. Brandon Hall and Thomas Castelli are joined by J Scott and Matt Rappaport, familiar friends of the show.
J Scott is an entrepreneur, real estate investor, and co-host of the BiggerPockets Business Podcast.
Matt Rappaport Esq., is an attorney who specializes in taxation as it relates to real estate corporations, partnerships, trusts, and estates.
During the webinar, this group discusses the EIDL and PPP loan programs, new tax planning opportunities that resulted from the CARES Act, legal risks with government funding, where the economy...
2020-04-211h 32