By: Matthew E. Foreman, Esq., LL.M. and Davis Rosser The Employee Retention Tax Credit (“ERC”) is a refundable tax credit for businesses that continued paying employees during the COVID-19 pandemic while their business...

By: Matthew E. Foreman, Esq., LL.M., Michelle S. Kabel, Esq., Moish Peltz, Esq., and Davis Rosser Introduction On August 25, 2023, the Treasury Department and the Internal Revenue Service (the “IRS”) issued proposed...

By: Matthew E. Rappaport Esq., LL.M., Matthew E. Foreman, Esq., LL.M., Louis J. Kesselbrenner, Esq., Michelle S. Kabel, Esq., and Moish E. Peltz, Esq. The Internal Revenue Service (the “IRS”) published Revenue Ruling...

By: Matthew E. Rappaport, Esq., LL.M. and Louis J. Kesselbrenner, Esq.  Nonfungible Tokens (NFTs) Can Be Artwork The Internal Revenue Service (IRS) recently issued a notice (the “Notice”) regarding its intention to...

By: Matthew E. Rappaport, Esq., LL.M. and Michelle S. Kabel, Esq. On March 27, 2023, the U.S. District Court for the Southern District of California ruled that plaintiffs in Sarcuni v. bZx DAO may plausibly allege that bZx...

Join FRB’s Matthew E. Rappaport, Esq., LL.M. and Michael A. Curatola, Esq., Evan Fox (Grassi Advisors & Accountants), and Michael DiSchiavi (Exit Realty Top Properties) for drinks, snacks, and conversation around real...

With the sports card industry thriving, prices for cards are at unprecedented levels. What does this mean for taxes? In this article, FRB's Michael Curatola, Esq. overviews the rising tax implications for collectibles and...

An overview of blind trusts and how they are used in the private sector....

An overview of Andrew Cuomo's resignation and the impact that has on the rollout of New York’s recreational cannabis program....

This article details the factors New York State analyzes when determining if an individual changed their residency and domicile....