Firm Newsletter | June 2025
Dear Clients and Friends:
We hope you are enjoying the Summer! We write to update you on recent activities at FRB.
First, we’re excited to share news of our continued expansion with the addition of several new attorneys to the firm: Steven Cooper (Intellectual Property, Connecticut), Bart Eagle (Litigation & Dispute Resolution, New York City), Caitlin Griffin (Estate Planning, Westchester), Mark Grossman (Corporate & Securities, New York City), Cindy Hamada (Real Estate, Long Island), William Holm (Real Estate, New York City), and Mark Mandel (Litigation & Dispute Resolution, Long Island). Each brings deep experience in their respective practice areas, expanding our capabilities across our Corporate, Real Estate, Taxation, Litigation & Dispute Resolution, Estate Planning, and Elder Law practice groups. Learn more about each of their backgrounds below.
From left to right: Steven Cooper, Bart Eagle, Caitlin Griffin, Mark Grossman, Cindy Hamada, William Holm, and Mark Mandel
Next, FRB’s Digital Assets Partners, Moish Peltz, Kyle Lawrence, Jeffrey Verdon, and Daniel Weiss, attended Bitcoin 2025 in Las Vegas, where our team connected with industry innovators, thought leaders, and peers shaping the future of crypto. Missed us at the booth? Contact our Digital Assets attorneys at crypto@frblaw.com or visit us here to explore how we can support your digital asset strategy. Check out photos from the event here.
Lastly, FRB was the Diamond Sponsor of the Orange County Business Journal's Family-Owned Business Awards 2025! We are proud to celebrate the remarkable achievements and entrepreneurial impact of the family-owned businesses in our OC community. Take a look at our time at the event here.
FRB Attorneys in the News
Moish Peltz Quoted in Blockworks
- Moish Peltz, FRB's Co-Managing Partner, was featured in "Do crypto teams still need offshore foundations?" by Blockworks, discussing the evolving role of offshore foundations in crypto.
- Learn more and read the article here.
Douglas Singer Recognized by Balancing Life's Issues
- FRB Partner Douglas Singer was recently acknowledged by Balancing Life’s Issues (BLI) in an article by the Business Council of Westchester for his instrumental support in BLI's successful B Corp recertification.
- Learn more and read the article here.
Kyle Lawrence Featured in Techopedia
- Kyle Lawrence, FRB Partner and Co-Chair of Digital Assets, was recently mentioned in "Mass Adoption of Crypto Reserve Funds: Arizona Bets on Bitcoin" by Techopedia, weighing in on Arizona's innovative crypto reserve fund and the legal hurdles facing similar state programs.
- Learn more and read the article here.
Dana Walsh Sivak Quoted in Forbes
- Dana Walsh Sivak, FRB Partner and Chair of Elder Law, was recently quoted in "Wills, Care And Tough Talks: A Mother’s Day Financial Planning Guide" by Forbes, offering guidance on how to approach sensitive family conversations around aging, care, and estate planning.
- Learn more and read the article here.
Register for Our Upcoming Webinars & Seminars
Webinar: LLC and Partnership Purchases: Entity Interests vs. Asset Sales, Basis Adjustments, Elections, Tax Reporting (2.0 CPE Credits)
- Join FRB Taxation Partner Matthew E. Foreman, Esq., LL.M. and Taxation Associate Michelle S. Kabel, Esq. on Thursday, June 26, from 1:00 PM - 2:50 PM ET and discuss tax strategies for structuring partnership transfers and navigating IRS audit rules.
- Learn more and register here.
Webinar: Key Issues in Succession Planning: Buy-Sell Agreements, Equity Grants, Profits Interests, Tax Considerations (2.0 CPE Credits)
- Join FRB’s Founding Partner Jeffrey W. Berkman, Esq. and Taxation Partner Matthew E. Foreman, Esq., LL.M. on Wednesday, July 9, from 1:00 PM - 2:50 PM ET and explore the fundamentals of business succession planning and the tax implications of equity-based compensation.
- Learn more and register here.
Webinar: Calculating Trust Accounting Income Under Uniform Principal and Income Act and Uniform Fiduciary Income and Principal Act (2.0 CPE Credits)
- Join FRB’s Vice Managing Partner Matthew E. Rappaport, Esq., LL.M. on Wednesday, August 13, from 1:00 PM - 2:50 PM ET and explore how to apply UPIA and UFIPA provisions to determine trust accounting income and navigate complex allocation issues.
- Learn more and register here.
Check Out Our Latest Podcasts
How Tax Works - Ep. 27
F Reorgs Redux
- In Episode 27 of How Tax Works, Matthew E. Foreman, Esq., LL.M. 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.
- Listen to the episode here.
Block & Order #36
Bankrupt Crypto Organizations feat. Kara Bruce, Chris Odinet, & Andrea Tosato
- In this episode of Block and Order, hosts Kyle M. Lawrence, Esq. and Moish E. Peltz, Esq. 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.
- Watch the episode here.
FRB Welcomes New Attorneys
Steven T. Cooper, Esq.
Steven T. Cooper joins FRB as a Partner in the Intellectual Property Practice Group. A registered USPTO patent attorney, Steven manages an extensive global portfolio of patents and trademarks. He advises clients on patent prosecution, trademark enforcement, and IP strategy across a wide range of industries, helping businesses protect and grow their innovation assets.
Bart J. Eagle, Esq.
Bart J. Eagle joins FRB as a Partner in the Litigation & Dispute Resolution Practice Group. With over 25 years of experience, Bart represents businesses, entrepreneurs, and individuals in complex commercial disputes and also serves as a mediator and arbitrator. A former Assistant District Attorney, Bart is recognized for his leadership in the legal community and his commitment to practical, solution-oriented advocacy.
Caitlin M. Griffin, Esq.
Caitlin M. Griffin is Counsel in FRB's Estate Planning, Elder Law, and Private Client Practice Groups. A former federal law clerk and Teach for America corps member, Caitlin brings deep experience advising individuals and families through complex legal and personal matters. She previously practiced at two global law firms and served as a claims consultant for a Fortune 100 company. Caitlin earned her J.D., magna cum laude, from the University of Miami School of Law and holds a B.S. from Penn State’s Schreyer Honors College.
Mark Grossman, Esq.
Mark Grossman joins FRB as a Partner in the Corporate & Securities Practice Group. A seasoned technology attorney, entrepreneur, and advisor, Mark brings decades of experience negotiating high-stakes deals and navigating complex legal challenges. His practice focuses on technology transactions, regulatory compliance, and strategic counsel for clients ranging from startups to Fortune 10 companies.
Cindy R. Hamada, Esq.
Cindy R. Hamada joins FRB as Senior Counsel in the Real Estate Practice Group. Cindy brings extensive experience handling real estate transactions of all kinds, including financings, commercial leases, and property sales. She represents lenders, borrowers, landlords, tenants, and buyers with precision and care, offering clients strategic guidance from term sheet to closing. Known for her sharp drafting and negotiation skills, Cindy helps structure deals that align with her clients’ goals.
William P. Holm, Esq.
William P. Holm joins FRB as Of Counsel in the Real Estate Practice Group. Bill brings a multidisciplinary approach to advising closely held businesses, high-net-worth individuals, and nonprofit organizations. His practice spans real estate transactions, estate planning and administration, corporate structuring, and commercial litigation. Clients rely on Bill for his strategic guidance, practical solutions, and commitment to advancing their long-term goals.
Mark Mandel, Esq.
Mark Mandel joins FRB as a Partner in the Litigation & Dispute Resolution Practice Group. A former Chief of the SEC’s New York Broker-Dealer Enforcement Division, Mark brings over 20 years of experience representing investment banks, corporations, funds, and executives in complex securities litigation and regulatory investigations. He has secured major victories in high-profile matters involving the SEC, DOJ, and other enforcement agencies. Mark is recognized by The Legal 500 and has been named a BTI Client All-Star for his results-driven advocacy and strategic counsel.
Check Out Our Past Webinars
Section 1202 for Pass-Through Entities: Partnership Investments in Qualifying Small Business Stock (2.0 CPE Credits)
- Matthew E. Rappaport, Esq., LL.M. delivers a practical guide to the rules governing IRC Section 1202 qualified small business stock (QSBS) owned by pass-through entities and more.
- Watch here.
Bobbleheads, Baseballs, and Beanie Babies: The Taxation of Collectibles (1.0 CLE/CPE/CE for IRS Enrolled Agents)
- Matthew E. Foreman, Esq., LL.M. explores the various tax implications, including whether the income is subject to tax at capital gains or ordinary income rates. Additionally, learn what types of expenses related to collectibles can be deducted, when they can be deducted, whether you can deduct expenses in excess of income, and whether sales tax needs to be applied to the transactions.
- Watch here.
Tax Issues in M&A Deals: Critical Considerations and Consequences (1.5 CLE Credits)
- Matthew E. Foreman, Esq., LL.M. covers key tax issues in M&A deals, from Section 338 elections to capital gains updates.
- Watch here.
Determining Basis of Gifted Assets: Passive Loss Carryovers, Spousal Transfers, Gifts of Loss Property (2.0 CPE Credits)
- Matthew E. Rappaport, Esq., LL.M. and Matthew E. Foreman, Esq., LL.M. explore the basis rules for gifted assets, strategies to minimize taxes, and key considerations for tax practitioners.
- Watch here.
Single Member LLCs: Avoiding Risks and Seizing Opportunities (MCLE Credit Varies by State)
- Alexander R. Migliorini, Esq., MBA and Samuel J. Brady, Esq. cover critical topics including pros and cons of Single Member LLCs (SMLLCs), best practices for formation and operation, tax-efficient structuring & asset protection, and SMLLCs in litigation and ethical considerations.
- Watch here.
Check Out Our Latest Insights & News
Navigating the Patchwork of State Consumer Privacy Statutes: An E-Commerce Compliance Playbook
- As state privacy laws multiply, online retailers must navigate a complex compliance landscape—or risk steep penalties. Vaughn C. Collopy, Esq. and Daniel J. Gershman, Esq. break down the top 10 statutes shaping data privacy in e-commerce and what businesses should do now. Read more.
LEGAL ALERT: Medicaid Aid in Dying Bill Passes New York State Legislature, Pending Governor’s Review
- As New York continues to move forward with the Medical Aid in Dying Act, many are considering its impact on end-of-life planning. Dana Walsh Sivak, Esq. and Taylor M. Reidy, Esq. discuss the legal implications for seniors, healthcare providers, and families, and how this law integrates with advance care planning. Read more.
The Wyoming DUNA and the Future of DAO Legal Frameworks
- Are you evaluating the best legal framework for your DAO? Kyle M. Lawrence, Esq. and Moish E. Peltz, Esq. discuss Wyoming's Decentralized Unincorporated Nonprofit Association (DUNA) and how it compares to offshore alternatives. Learn how to navigate the evolving legal landscape for DAOs. Read more.
The Failure to Adopt Robust Company Policies is Bad Policy: The Critical Need for Internal Company Policies in a Data-Driven World
- Internal policies around generative AI, document retention, data privacy, and intellectual property are crucial for mitigating risk and ensuring compliance. Is your business prepared? Alexander R. Migliorini, Esq., MBA and Jeffrey W. Berkman, Esq. explore how updating your policies can help protect your business. Read more.
Understanding the Celsius Settlement Matrix: A Guide for Defendants
- Moish E. Peltz, Esq. and Michele K. Jaspan, Esq. break down the Celsius Network bankruptcy case—what it means for defendants, how settlement percentages are calculated, and why acting before the May 30 deadline matters. Read more.
Crypto Fraud Update: Celsius Founder Sentenced to 12 Years in Prison
- Alexander Mashinsky, founder of Celsius Network, has been sentenced to 12 years in prison for defrauding customers and investors of the now-bankrupt crypto lending platform. Michael L. Moskowitz, Esq. breaks down the sentencing, the broader legal fallout, and what it means for investors navigating crypto bankruptcies. Read more.
The Process is the Punishment: The Hidden Benefit of Advance Asset Protection Planning
- Effective asset protection planning does more than safeguard wealth — it can deter costly lawsuits before they even begin. FRB's Jeffrey M. Verdon, Esq. explores how proactive strategies help you avoid the true punishment: the litigation process itself. Read more.