Shows
How Tax WorksSubstance Versus Form, Part I: The Economic Substance DoctrineIn episode 46 of How Tax Works, Matt Foreman begins his discussion of substance versus form issues, beginning with the Economic Substance Doctrine, from its beginnings in case law to its codification in I.R.C. ? 7701(o). 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 i...
2026-02-1624 min
Block & OrderInside Kraken: Navigating Crypto Law, Regulation & AI feat. Ben GrayIn this episode of Block & Order, Kyle and Moish welcome Ben Gray, Chief Legal Officer at Kraken, for a deep dive into the legal, regulatory, and technological challenges facing major crypto exchanges today. Ben shares insights on how Kraken navigates global regulatory frameworks, adapting to new legislation like the Clarity Act and GENIUS Act, and how Kraken embraces AI to optimize legal and compliance operations, and collaborates with industry peers—even competitors—for better policy outcomes. The discussion highlights real-world asset tokenization, harmonization across international markets, DeFi and the transformative role of AI in legal work and compliance. ...
2026-02-021h 00
How Tax WorksStock Sales Taxed as Asset SalesIn episode 45 of How Tax Works, Matt Foreman discusses how to have stock sales taxed as asset sales by using F Reorganizations, selling wholly-owned subsidiaries, and elections under 336(e) and 338(h)(10). 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 a...
2026-02-0225 min
How Tax WorksCommon Mistakes and Misconceptions Regarding Qualified Small Business Stock (QSBS) Under Section 1202In episode 44 of How Tax Works, Matt Foreman discusses common mistakes, misconceptions, and missteps involving qualified small business stock (QSBS) under section 1202, including exclusion stacking, state issues, the use of partnerships, and other common problems.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...
2026-01-2025 min
Block & OrderCrypto is the Most Auditable Asset feat. Steven BaumIn this episode of Block & Order, Kyle and Moish are joined by Steven Baum, Managing Director at CBIZ and co-leader of its Digital Assets & Blockchain practice, to unpack crypto auditing and financial reporting. Steven explains why blockchain assets may actually be easier to audit than cash and how crypto companies are maturing into IPO-ready businesses. The conversation covers regulatory uncertainty, stablecoins, DeFi infrastructure, digital asset treasuries, and the growing role of AI in compliance.Follow us on all of our socials! Twitter: @BAndOShow LinkedIn: Block & Order Instagram: @blockandorder Tiktok: @blockandorder Please note...
2026-01-1259 min
How Tax WorksAllocations Under IRC 704(c)In episode 43 of How Tax Works, Matt Foreman discusses the three allowable methods Traditional, Traditional with Curative Allocations, and Remedial; the Ceiling Rule problem and how each method creates or mitigates the Ceiling Rule problem; and whether Other Reasonable Methods are really a viable option.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...
2026-01-0518 min
Block & OrderWhy Stablecoins Win with Carlo D’AngeloIn this episode, Kyle and Moish sit down with Carlo D'Angelo, defense attorney turned stablecoin consultant, to explore stablecoins and how the GENIUS Act is reshaping payments, banking, and U.S. financial leadership. Carlo explains why stablecoins may succeed where crypto previously stalled, how treasury-backed digital dollars could strengthen the dollar globally, and why banks must adapt—or risk irrelevance. Tune in for sharp insights on compliance, innovation, and the next chapter for digital assets.Follow us on all of our socials! Twitter: @BAndOShow LinkedIn: Block & Order Instagram: @blockandorder Tiktok: @blockandorder Please no...
2025-12-2258 min
How Tax WorksOffers in Compromise (OIC)In episode 42 of How Tax Works, Matt Foreman discusses the often misunderstood Offer in Compromise process, focusing on what types of OICs are likely to get accepted and the different reasons to request one, as well as state OIC corollaries.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...
2025-12-2224 min
Block & OrderBuilding on Layer 1 with Jennie Levin: Algorand, Policy Shifts & Tokenization’s FutureIn this episode, Kyle and Moish talk with Jennie Levin, the Chief Legal and Operating Officer of the Algorand Foundation, about the evolving regulatory climate that is reshaping tokenization, stablecoins, and institutional adoption. Jennie explains how Algorand’s architecture supports real-world assets and global payments, why the foundation is re-embracing the U.S. market, and how builders can navigate uncertainty. She also shares how her former life as a federal prosecutor informs her approach to compliance, risk, and responsible growth in crypto.Follow us on all of our socials! Twitter: @BAndOShow LinkedIn: Block & Order In...
2025-12-1654 min
How Tax WorksPayment Plans and Penalty AbatementIn episode 41 of How Tax Works, Matt Foreman gives an overview of what taxpayers and their advisors should do and expect when they owe money and want to pay it off over time, while trying to lower the amount due without continuing the auditor or litigation.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...
2025-12-0827 min
How Tax WorksWhat You Should Do If Your Audit Goes Poorly and You Need to Litigate?In episode 40 of How Tax Works, Matt Foreman continues his discussion of tax controversy, discussing appeals and litigation, focusing on timing, audit risk, and other related 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 legal advice or for providing...
2025-11-2431 min
Block & OrderReddit Sues Perplexity, Counter-Strike 2 Skins Market Crash, Kalshi v. NY, CZ Pardon & MoreIn this Election Day edition of Block and Order, Kyle Lawrence and Moish Peltz kick off with SEC Chair Atkins’ proposed “innovation exemption,” a sandbox-style framework meant to move crypto oversight from ad hoc enforcement to formal rulemaking—now stalled amid the government shutdown. They unpack Kalshi’s lawsuit against New York’s Gaming Commission and what it reveals about the ongoing tension between state regulators and the CFTC’s federal preemption authority. Kyle and Moish also discuss Valve’s Counter-Strike 2 update that erased roughly $2 billion from its in-game skin economy, Reddit’s DMCA anti-circumvention case targeting Perplexity and data...
2025-11-1049 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
Block & OrderHow Much Is That Token Worth? feat. Neil ThakurIn this episode of Block and Order, Kyle and Moish chat with valuation expert Neil Thakur of Teknos Associates to unpack the art—and science—of figuring out crypto value. Neil shares what it’s like helping projects all over the world figure out what their digital assets are worth, from the early days with Ripple to the rise of big institutions in the space, and how things like regulation, tax, and offshoring play into what assets are really worth. They also swap stories about navigating U.S. and offshore setups, untangle the challenges of putting a number on things...
2025-10-1656 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
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
Block & OrderSEC/CFTC Turf Wars, Tokenized Stocks, Anthropic's $1.5B AI Copyright Settlement and More! #43Kyle Lawrence and Moish Peltz kick off this episode of Block and Order with a look at the growing rivalry between the SEC and CFTC, and what their latest moves could mean for the crypto industry and everyone building in it. They dig into NASDAQ’s headline-making push for tokenized stocks, unpack what tokenization really means, and discuss whether it’s the next big thing or just the latest buzzword. The conversation also covers the OCC’s new efforts to keep politics out of banking, and how Washington’s legislative gridlock is stalling much-needed clarity for digital assets. K...
2025-09-1133 min
Jonathan On MoneyEpisode 125: IN FOCUS: Tax Issues with Distressed Real Estate with Matthew E. Rappaport (Falcon Rappaport & Berkman LLP)Join Jonathan I. Shenkman, President & CIO of ParkBridge Wealth Management, as he goes “IN FOCUS” to explore more advanced wealth planning topics. This week, we will go IN FOCUS where we will cover more advanced wealth planning topics. Today, we are joined by Matthew E. Rappaport, Esq., LL.M. of Falcon Rappaport & Berkman LLP based in Long Island, New York. Matthew will be discussing “Tax Issues with Distressed Real Estate.” By way of background, this timely discussion will provide a comprehensive overview of distressed real estate transactions, focusing on...
2025-09-1031 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
Block & OrderProject Crypto, SEC vs Ripple Aftermath, Nathaniel Chastain Freed and AI Age Detection – #42We're back! Hosts Kyle Lawrence and Moish Peltz break down the SEC’s bold Project Crypto speech and what it means for U.S. blockchain leadership, examine the surprising end of the SEC vs. Ripple case, and discuss what’s next now that legal clarity is (sort of) here. The duo also unpacks the latest court decision on NFT trademarks (Yuga Labs v. Ryder Ripps), debates Trump’s push to allow crypto in 401(k)s, and explores the ethical and technical dilemmas behind YouTube’s new AI age detection. Plus, they tackle the headline-making reversal in the OpenSea insider trading...
2025-08-2150 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
Block & OrderBitcoin Breaks Records, Lummis Crypto Tax Bill, Robinhood Stock Tokens, and Tornado Cash - #41Kyle Lawrence and Moish Peltz kick off this episode of Block and Order by discussing Bitcoin’s historic run to new highs and the persistent “it’s too expensive” sentiment. They also tackle Robinhood’s controversial tokenized stocks and OpenAI’s denial of association with its stock tokens, highlighting the challenges of clear labeling in digital asset markets and its importance for investors.The conversation moves to Senator Cynthia Lummis’s crypto tax bill, which promises clarity for traders, as well as the new Coinbase and Perplexity AI partnership that could revolutionize real-time crypto analytics. Kyle and Moish also exp...
2025-07-1823 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
Block & OrderSecuring the Future: Bitcoin Custody, Regulation, and DeFi Innovation feat. Bill Barhydt - #40In this episode of Block & Order, hosts Kyle and Moish sit down with Bill Barhydt, CEO of Abra, for a wide-ranging conversation about the future of crypto. They dive into how individuals and companies are thinking about Bitcoin custody, what it means to treat Bitcoin as a balance sheet asset, and the latest around regulation. Bill shares his take on why fiduciary-grade custody matters, how stablecoins fit into global finance, and what all of this could mean for the U.S. as crypto keeps evolving.Check out Abra here https://www.abra.com/ and follow Bill Barhydt...
2025-07-0346 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
Block & OrderPolicy in Progress feat. Solana Policy Institute's Kristin Smith - #39In this episode of Block & Order, hosts Kyle and Moish sit down with Kristin Smith, president of the Solana Policy Institute, to talk about what’s really happening with crypto policy in Washington, D.C. Kristen shares behind-the-scenes insights on bipartisan efforts to shape upcoming legislation, the challenges of getting lawmakers up to speed on digital assets, and how SPI is championing Solana’s role in the broader ecosystem. They also dive into timely topics like stablecoin rules, industry momentum, and how the SEC’s approach to crypto is evolving.Follow Kristin Smith on twitter https://x.com/KM...
2025-06-2048 min
Block & OrderWealth, Wisdom & Web3: Estate Planning for the Bitcoin Generation feat. Matt McClintock - #38In this episode of Block and Order, hosts Kyle and Moish chat with Matt McClintock, founder of Bespoke Group, about estate planning, wealth preservation, and asset protection in the world of Bitcoin and digital assets. Drawing from his experience with ultra-high-net-worth clients, Matt offers a blend of practical insights and philosophical reflections on topics like digital custody, shifting regulations, and the evolution of generational wealth in the crypto space. As digital holdings become more valuable and complex, the conversation underscores the growing need for customized, mature strategies to manage and protect these assets effectively.Follow Matt McClintock...
2025-06-181h 10
Block & OrderBitcoin 2025, Coinbase, Ripple, Punks IP, PumpFun, MicroStrategy, Trump Crypto + More! - #37In this episode of Block and Order, hosts Kyle and Moish dive into their experience at the massive Bitcoin 2025 conference in Las Vegas and break down the latest shakeups in the crypto legal world. They unpack major stories like the Coinbase customer data breach, the Ripple vs. SEC settlement controversy, and the surprising sale of CryptoPunks IP to a nonprofit. The conversation also covers class action lawsuits against MicroStrategy, new DeFi roundtables launched by the SEC, and what these developments could mean for the future of the space. To wrap things up, they power through a fast-paced lightning round...
2025-06-1346 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
Block & OrderBankrupt Crypto Organizations feat. Kara Bruce, Chris Odinet, & Andrea Tosato - #36In this episode of Block and Order, hosts Kyle and Moish chat with professors Kara Bruce, Chris Odinet, and Andrea Tosato about how bankruptcy law fits into the world of crypto and DAOs. They break down the unique legal challenges these decentralized groups face when things go south financially, why legal structure really matters, and how traditional bankruptcy rules do—or don’t—apply in the Web3 space. The professors also share insights from their research and talk about what recent crypto bankruptcies can teach anyone working in this space.Be sure to check out the Bankrupt Crypto...
2025-06-061h 06
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
Block & OrderCrypto Market Structure Bill, New Hampshire, App Store, CryptoPunk Whale, Peaky Binders + More - #35In this episode of Block and Order, hosts Kyle Lawrence and Moish Peltz break down major developments in the crypto space, including a proposed bill that could shift regulatory oversight from the SEC to the CFTC, New Hampshire’s move to allow state crypto investments, and a court ruling that challenges Apple’s control over NFT and crypto payments in the App Store. They also cover recent legal actions involving tax evasion and class action lawsuits — and wrap it all up with the unexpected entry of Peaky Blinders into the world of Web3 gaming.For more fun in the...
2025-05-1935 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
Block & OrderOnchain and On Message: PR and Communications in the Crypto Industry feat. Kelley Weaver - #34On this episode of Block and Order, Kyle Lawrence and Moish Peltz chat with Kelley Weaver, the CEO of Melrose PR, about all things crypto, PR, and how the media landscape is shifting. Kelley talks about how she got into crypto public relations, what it’s like working with both crypto-native and traditional reporters, and why strong relationships are everything in this fast-paced industry.They also dig into the rollercoaster world of crypto communications—where the rules are constantly changing—and how to stay ahead of the game. Kelley shares her thoughts on how influencers are evolving, how AI...
2025-05-0249 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
Block & OrderDigital Chamber, Deel, NFTs, BitMEX + More! - #33In this episode of Block and Order, Kyle Lawrence and Moish Peltz share their takeaways from a whirlwind trip to Washington D.C. for the Digital Chamber Blockchain Summit. They talk about the growing bipartisan push to bring clearer rules to the crypto world—and what that could mean moving forward. The conversation heats up with Rippling’s wild corporate espionage lawsuit against Deel, plus a look at the latest debates over safe harbor protections for NFTs. They also dive into Trump’s pardons of the BitMEX founders, new IRS crypto tax rules, and where the SEC stands on proof...
2025-04-1729 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
Block & OrderCrypto Mavericks: Secrets for Traders & Aspiring Crypto Founders feat. Zeneca - #32In this episode of Block and Order, Kyle and Moish sit down with Zeneca for a fun and insightful chat about the wild world of NFTs and crypto. Zeneca opens up about his journey from poker tables to becoming a go-to voice in the crypto scene. He shares stories and advice on handling the highs and lows of NFT trading and discusses what the future might hold. It's a laid-back and enlightening conversation, perfect for anyone eager to get a better handle on the exciting twists and turns of the NFT space.Be sure to follow Zeneca...
2025-04-0250 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
Block & OrderMemecoins, Crypto Reserve, LIBRA, Token Taxonomy, Bybit, + More! - #31In this episode of Block and Order, hosts Kyle Lawrence and Moish Peltz break down the latest shake-ups in crypto law. They unpack the SEC’s decision to classify memecoins as non-securities and what that could mean for investors and the industry. They also discuss the SEC dropping several cases, Argentina’s President Milei making waves by promoting memecoins, and a massive Ethereum heist from Bybit—allegedly pulled off by North Korean hackers. Plus, they dive into A16Z’s latest take on token classification and President Trump’s plans for a Crypto Reserve.Subscribe to Block and Order...
2025-03-1432 min
Block & OrderCross-Border Crypto: The Industry on a Global Scale feat. Yitzy Hammer & Yarden Noy - #30In this episode of Block and Order, hosts Kyle and Moish sit down with Yitzy Hammer and Yarden Noy, partners at DLT Law, for a deep dive into the fast-changing world of blockchain law. They break down how shifting U.S. regulations are shaking up global markets and what that means for the future of crypto. From major legal challenges to new opportunities, this conversation is packed with expert insights. Yitzy and Yarden also reveal how networking and collaboration are shaping the industry—and why staying connected is more important than ever.Be sure to check out Yi...
2025-03-0650 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
Block & OrderSEC Priorities, Pumps & Dumps, Pump.Fun, NFT Act, CFPB-RIP, ElizaOS + More - #29Hosts Kyle Lawrence and Moish Peltz dive into SEC Commissioner Hester Peirce's top 10 priorities for the crypto task force, exploring key issues like the security status of crypto tokens, regulatory sandboxes, and investment advisor custody solutions. They also tackle memecoin market manipulation, housing discrimination faced by a crypto executive, and the impact of integrating cryptocurrencies into immigration programs.Subscribe to Block and Order to learn more about the latest news in blockchain, web3, and crypto!Join our Substack to stay informed:https://blockandorder.substack.com/subscribe Follow us on all of o...
2025-02-1944 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
Block & Order$Trump, Crypto Stockpile, SAB 121, DeepSeek, Tornado Cash + More - #28In this episode of Block and Order, Kyle Lawrence and Moish Peltz dive into the legal drama surrounding President Trump’s meme coin and other crypto-focused executive orders. They also explore DeepSeek AI’s effect on the market, the ongoing legal issues with Tornado Cash, and the shocking kidnapping of Ledger’s CEO. To wrap things up, they hit on hot topics like the state of the Metaverse, the Pump.Fun lawsuit, and the recent pardon of Silk Road founder Ross Ulbricht.Subscribe to Block and Order to learn more about the latest news in blockchain, web3, and cr...
2025-02-0332 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
Block & OrderCyberKongz, Coinbase, AI Tokens, Broker Rule, CFBP + More - #27Hosts Kyle Lawrence and Moish Peltz take a closer look at the CyberKongz legal team’s response to the SEC’s claims about unregistered securities and broker-dealer violations. They explain why CyberKongsz’ NFTs and banana tokens don’t qualify as securities under the Howey Test, emphasizing the project’s strong community focus. They also dive into the SEC’s controversial enforcement tactics, their impact on innovation, and other hot topics like crypto wallet security and AI token liability.Subscribe to Block and Order to learn more about the latest news in blockchain, web3, and crypto! Follow us o...
2025-01-301h 09
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
Block & OrderUps and DAOns of DAOs with Gabriel Shapiro - #26In this episode of Block and Order, hosts Moish and Kyle sit down with Gabriel Shapiro, CEO and founder of MetaLeX and former General Counsel of Delphi Labs, to explore the intricacies of structuring DAOs within current legal frameworks. Shapiro delves into the importance of robust legal documentation, highlights the advantages of hybrid models like DUNA, and discusses the need to balance automation with legal protections. Together, they examine how to build resilient, decentralized systems that can adapt to an evolving regulatory environment.Follow Gabriel Shapiro:https://x.com/lex_node MetaLexhttps://x...
2025-01-0942 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
Block & OrderHailey Welch's $HAWK Coin, Pump.fun, OpenAI's o1 Model, Coinbase, Fake Enron, + More - #25Hosts Kyle Lawrence and Moish Peltz discuss a recent case where Samuels filed a lawsuit against Lido DAO, accusing its staking services of being an unregistered securities offering, and the court's decision to deny motions to dismiss, illustrating the broader implications for DAOs formed without formal legal structures. Further discussion covers a Texas court invalidating the SEC's "dealer rule," the approval of Ripple's RLUSD stablecoin, fake Enron, and Coinbase and Pump.fun updates.The episode closes with an in-depth discussion of recent SEC enforcement actions targeting Cyberkongz, a prominent blockchain gaming project. Cyberkongz recently tweeted about receiving...
2024-12-2450 min
Block & OrderCreators Take Control: Professor Ed Lee on the Evolving Digital Asset Market - #24In this episode of Block and Order hosts Kyle Lawrence and Moish Peltz are joined by Professor Ed Lee from Santa Clara Law to discuss the intersection of legal issues with NFTs and intellectual property (IP) in the web3 world. They explore how existing laws can regulate fraud within the NFT sector, the implications of NFTs on creators' rights, and the challenges AI-generated works face regarding copyright protection. The conversation also considers the future regulatory landscape and practical solutions for protecting creators in the evolving digital asset market. Subscribe to Block and Order to learn more about t...
2024-12-181h 00
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
Block & OrderHester Peirce Recap, 2024 Elections & Crypto, Strategic Bitcoin Reserve, B+O Wishlist + More - #23In this episode of Block and Order, hosts Kyle Lawrence and Moish Peltz recap their insightful interview with SEC Commissioner Hester Peirce, and discuss the political influence of the crypto industry following the 2024 U.S. presidential election. They explore the idea of Bitcoin as a strategic financial asset, emphasizing the importance of clear regulatory frameworks to foster innovation. The episode also delves into significant developments in the crypto world, including Stripe's $1.1 billion acquisition of Bridge, Immutable's Wells Notice from the SEC, Michael Saylor, Polymarket, and more.Subscribe to Block and Order to learn more about the latest...
2024-11-2332 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
Block & OrderEmbracing Innovation: SEC Commissioner Hester Peirce on Crypto Regulation - #22Welcome to Block and Order Season 2! In today's episode of Block and Order, hosts Kyle Lawrence and Moish Peltz sit down for an incredible discussion with a very important special guest... SEC Commissioner Hester Peirce! Commissioner Peirce joins us to discuss the regulatory challenges surrounding NFTs and crypto, the potential of stablecoins, and the importance of open communication with the SEC for clearer guidance. The conversation highlights the need for a balanced regulatory approach to foster innovation while protecting investors and suggests the valuable lessons the US could learn from international frameworks.Follow us o...
2024-11-0637 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
Block & OrderOpenAI For-Profit, IMF El Salvador, FBI Investigations, Crypto.com, Ripple Ruling, and More - #21In this episode of "Block and Order," hosts Kyle Lawrence and Moish Peltz delve into El Salvador’s experiment of adopting Bitcoin as a legal tender and the ongoing legal battles involving the SEC and cryptocurrency companies. They also touch upon the controversial tactics used by regulatory bodies like the FBI in investigating crypto crimes and speculate on the future of cryptocurrency regulation amid shifting U.S. political landscapes.Follow us on all of our socials! Twitter: @BAndOShow LinkedIn: Block & Order Instagram: @blockandorder Tiktok: @blockandorder Please note that this show is meant fo...
2024-10-2237 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
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
Block & OrderTelegram Founder Arrested, OpenSea's Wells Notice, AI Music Streaming Fraud, and More - #20Block & Order hosts Kyle Lawrence and Moish Peltz dive into the shutdown of Friend.tech, the arrest of Telegram founder Pavel Durov, and an intriguing case of music streaming fraud using AI. They also discuss various SEC actions including charging Plutus Lending (Abra) with unregistered crypto offers and sales as well as OpenSea's market share drop and the SEC's surprising timing for a Wells Notice. It's a rollercoaster of insights and debates you won't want to miss!Tune in for the latest news in blockchain, web3, and crypto!Follow us on all of our...
2024-09-1936 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
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
Block & OrderThe Howey Test: How I Learned to Stop Worrying & Love the SEC (feat Jonathan Mann & Brian Frye) - #18This week, Block and Order hosts Kyle Lawrence and Moish Peltz were joined by special guests Jonathan Mann and Brian Frye to discuss suing the SEC and the SEC's expanding role in regulating the NFT and art markets. We also cover Celsius clawbacks, Binance's Proof-of-KYC token, Elon Musk's humanoid robots, the recent tech outage caused by CrowdStrike, and more. Plus, catch key insights from Bitcoin Nashville 2024!Follow us on all of our socials! Twitter: @BAndOShow LinkedIn: Block & Order Instagram: @blockandorder Tiktok: @blockandorder Please note that this show is meant for informational and...
2024-08-131h 13
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
Block & OrderPolymarket Predictions, Pump.fun Memecoins, Celsius, SEC Updates, and OpenAI Whistleblowers - #17Hosts Kyle Lawrence and Moish Peltz kick off this episode with a look at Polymarket, a prediction market that's making waves by forecasting political events and other topics. They also discuss Pump.fun and memecoins, where the number of memecoins has intriguingly soared from under 2000 to over a million in just six months.Listeners will learn about the CFTC Chairman's comments on crypto assets as well as recent developments with the SEC, including the dropping of investigations into BUSD and the Hiro Stacks blockchain. Moish and Kyle also cover Celsius targeting users who withdrew funds before its...
2024-07-2030 min
Block & OrderAssangeDAO, Chevron Overturned, NBA Top Shot Settlement, Circle's EMI License, and More - #16Today's episode includes the story of AssangeDAO, a collective that raised a staggering 17,422 ETH ($59.5 million) to support Julian Assange's legal defense, culminating in his release. Kyle and Moish also discuss the NBA Top Shot settlement and the practicalities concerning the distribution of the Justice tokens, and Circle acquiring an EMI license, positioning itself as a compliant global stablecoin issuer under Europe's new MiCA regulations. They also provide insightful commentary on the Supreme Court's decision to overturn the Chevron deference and its implications on agency rulemaking, particularly the SEC. Further deep dives include Logan Paul filing a defamation l...
2024-07-1034 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
Block & OrderPleasrDAO Sues Martin Shkreli, Musk Withdraws Lawsuit Against OpenAI, SEC and the Debt Box Case- #15Welcome to Episode 15 of Block and Order! In this episode, we kick things off with Pharma Bro Martin Shkreli facing a lawsuit from PleasrDAO over allegedly copying and sharing the one-of-a-kind Wu-Tang Clan album "Once Upon a Time in Shaolin".We then explore Robinhood's $200 million acquisition of Bitstamp and its ambitions to become a significant player in the crypto exchange market and discuss the SEC's decision to close its Salt Lake City office just weeks after the failed crypto case against Debt Box.Kyle and Moish also break down Elon Musk's surprising move to withdraw...
2024-06-2126 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
Block & OrderBlockchain is Getting Political, MEV, Uniswap's Wells Notice Response, and More - #14Kyle and Moish explore the crypto market's first major structure bill legislation, Uniswap’s response to the SEC's Wells Notice, and a story about two brothers facing charges of stealing $25 Million in Ethereum cryptocurrency.Learn about Dolce and Gabanna's NFT delivery issues and potential legal ramifications, Scarlett Johansson’s OpenAI voice clash, the Bitcoin creator identity case, and more on this episode of Block & Order.Follow us on all of our socials! Twitter: @BAndOShow LinkedIn: Block & Order Instagram: @blockandorder Tiktok: @blockandorder Please note that this show is meant for informational and...
2024-06-0429 min
New York City Multifamily PodcastEpisode 29: Navigating Real Estate Tax Law With Matt RappaportShaun Riney and Seth Glasser are joined by Matt Rappaport, Vice Managing Partner at Falcon Rappaport & Berkman LLP. Matt is a seasoned tax attorney specializing in wealth transfer, mergers and acquisitions, and real estate transactions in general. In this episode he offers ideas on how and when to structure family partnerships, balancing tax considerations with practical business goals and navigating complex real estate ownership structures across multiple generations. We close the episode with the benefits and risks of a DST in leu of doing a traditional 1031 exchange. Get the latest updates on Instagram : https://www.instagram.com/n...
2024-05-1545 min
Block & OrderCZ Sentencing, Avi Eisenberg, MetaMask v. SEC, Samourai Wallet, Moonbirds, SBF & Hong Kong - #13In this week’s episode, Kyle & Moish discuss CZ’s sentencing, Avi Eisenberg, MetaMask suing the SEC, Samourai Wallet, Moonbirds, SBF & Hong Kong’s proposal for self regulation in the crypto and DeFi space. #crypto #cryptonews #blockchain #blockchainnews #web3 #nft Chapters:0:00 - Welcome1:39 - CZ & Avi5:27 - MetaMask v. SEC9:33 - Samourai Wallet13:58 - Moonbirds18:37 - Sam Bankman-Fried23:06 - Hong Kong Self RegulationFollow us on all of our socials! Twitter: @BAndOShow LinkedIn: Block & Order Instagram: @blockandorder Tiktok: @blockandorder Please note that this show i...
2024-05-1030 min
Block & OrderJustin Wales: Being a "crypto" lawyer, blockchain's legal landscape, and navigating the future - #12In today’s episode, Justin Wales, Head of Legal for the Americas at Crypto.com, joins Moish & Kyle to discuss Justin’s new book “The Crypto Legal Handbook: A Guide to the Laws of Crypto, Web3, and the Decentralized World.” The guys dive into what its like being a "crypto" lawyer, the legal challenges in blockchain, and how lawyers can navigate the ever changing legal landscape in the world of digital assets. Justin Wales:https://www.linkedin.com/in/justinwales/https://twitter.com/bitcoin_walesThe Crypto Legal Handbook:https://thecryptolegalhandbook.com/ http...
2024-05-101h 00
Block & OrderUniswap SEC Notice, BTC Halving, SBF Sentence, BTC Ordinals, Avi Eisenberg & Tokenized Assets - #11In this episode of Block and Order, we dive deep into the Wells Notice received by Uniswap Labs, the Bitcoin Halving event, Sam Bankman-Fried’s 25-year sentencing, and Bitcoin Ordinals.Additionally, we discuss Avi Eisenberg’s commodities manipulation and fraud trial, as well as real world tokenized assets. #bitcoin #bitcoinnews #blockchain #blockchainnews #crypto #cryptonews #web3 #sbf #ftx #securities Join us as we unravel the complexities of the blockchain world. Watch now on Block & Order!Chapters:0:00 Welcome to Block & Order4:07 Uniswap Labs SEC Wells Notice 8:27 Bitcoin Halving Event12:31 Sam Bankman-Fried Sent...
2024-04-1733 min
Block & OrderMeme Coin Meta, MetaBirkins, DUNA, SEC & Prometheum, Coinbase Lawsuit, & NFT IP Laws - #10Join hosts Kyle Lawrence and Moish Peltz in the latest episode of Block & Order as they unpack the legal intricacies happening in the world of Blockchain. In this episode the guys discuss the current meme coin meta, Wyoming’s launch of the Decentralized Unincorporated Nonprofit Association, ongoing drama between the SEC and Prometheum, Coinbase’s motion to dismiss being denied, and the current state of NFT IP Laws. Tune in for another thought-provoking discussion on the legal issues shaping the world of web3 and beyond. #blockchain #crypto #cryptonews #nft #nftnews #web3 0:00 Welcome to Block + Order0:50 Meme Token...
2024-04-1727 min
Block & OrderBitcoin Rallies, Musk Sues OpenAI, Magic Eden Launches ETH Marketplace, Satoshi Emails Leaked - #9Join hosts Kyle Lawrence and Moish Peltz in the latest episode of Block & Order as they unpack the legal intricacies from the Bitcoin & Crypto Rally to the lawsuit Elon Musk filed against OpenAI, Sam Altman and Greg Brockman. They also delve into the new Magic Eden Ethereum Marketplace, 120 pages of leaked Satoshi emails, and SunContract's unveiling of "The Personal Powerplant." Tune in for another thought-provoking discussion on the legal issues shaping the world of web3 and beyond.0:00 Welcome to Block + Order 1:07 BTC & Crypto Price Rally4:47 Elon Musk Files Lawsuit Against OpenAI8:32 Magic Eden Launches...
2024-03-0725 min
Block & OrderWill Farcaster Dethrone Twitter? GoDaddy & ENS Partnership, Robotos Shutdown - #8Join hosts Kyle Lawrence and Moish Peltz in the latest episode of Block & Order as they unpack the legal intricacies from GoDaddy's partnership with ENS Ethereum name service to the delisting of Monero and the rise of Farcaster as a potential challenger to Twitter, no stone is left unturned. They also delve into the unexpected shutdown of the NFT project Robotos and its implications for artistic autonomy. Tune in for another thought-provoking discussion on the legal issues shaping the world of web3 and beyond.0:00 Welcome to Block & Order01:09 GoDaddy/ENS Partnership04:54 Monero Delisted from Binance
2024-02-1921 min
Block & OrderGameStop Ends NFT Marketplace, Fox & Polygon Verify Protocol, Binance Lawsuit - #7Welcome back to Block & Order! From GameStop's NFT marketplace closure to X/Twitter's NFT profile picture discontinuation, hosts Kyle Lawrence and Moish Peltz dive into the intersection of blockchain, IP, and AI as well as social media, NFTs, and user verification. The conversation heats up as Kyle and Moish explore the Verify protocol developed by Fox and Polygon Labs to combat deepfake technology and its potential impact on protecting content creators. Our hosts also provide an update on the Ryder Ripps and Yuga Labs saga and explore 1inch DAO's proactive move to hire legal counsel through an o...
2024-02-0226 min
Block & OrderSEC Approves Bitcoin Spot ETF, Logan Paul's CryptoZoo Scandal & NFT Buyback Program, and More - #6In today's episode of Block and Order, we discuss a new era for digital assets, the SEC's approval of a Bitcoin spot ETF, and its impact on the regulatory landscape for cryptocurrencies, as well as Logan Paul's CryptoZoo scandal and NFT buyback program announcement. Hosts Kyle Lawrence and Moish Peltz also break down the Lazy Lions NFT project's announcement to auction off their project to a new operating team and the implications of the Southern District of New York Federal Judge Rakoff's ruling on the classification of digital tokens as securities. Celsius' bankruptcy settlement requiring withdrawals over $100k...
2024-01-1225 min