Firm Newsletter | March 2026
Dear Clients and Friends:
We write to update you on recent activities at FRB.
First, our firm is proud to announce the FRB Women’s Initiative, a firmwide effort dedicated to recognizing, supporting, and advancing the women who contribute to our continued growth and success. As a firm, we are committed to fostering an inclusive, supportive environment where everyone can thrive, and this initiative is an important step in achieving this goal. Learn more and check out photos from our launch event, featuring author, business strategist, and five-time CEO Terri Eagle here, and a Law360 article about the initiative here.
Recently, our Real Estate Practice Group was pleased to represent Atlantic Garden Realty Group in the $6.45 million acquisition of the iconic "Manhattan Building" in Rockville Centre, NY, led by FRB Partner Bruce Klein, Senior Counsel Cindy Hamada, and Associate Dennis Lind. Learn more about this transaction here.
Also, FRB's Founding Partner Jeffrey Berkman was a featured speaker at the International Trademark Association's 2026 conference at Columbia University, covering the M&A process, strategic transaction considerations, and the growing role of intellectual property in dealmaking. Learn more and check out photos from the event here.
Lastly, we congratulate FRB's Andrew Cooper, Chair of the Cannabis & Psychedelics Practice Group, on being named an Honoree at the 2026 Herald Top Lawyers of Long Island Awards, recognizing his leadership in the legal community and the evolving cannabis and psychedelics space. Learn more about the awards gala here.
Register for the Deep Bench Briefings Series
Join FRB's Co-Managing Partner Moish Peltz, Corporate Partner & General Counsel James Black, Corporate Associate Daniel Gershman, and Mastercard's Steven Blickensderfer for our next Deep Bench Briefings session, “Identifying AI & Privacy Blind Spots Before They Become Liabilities,” taking place on Wednesday, April 15, from 12:00 PM – 1:00 PM ET.
This session will explore:
- Aligning vendor agreements with internal privacy policies
- Managing risks associated with employee use of shadow IT
- Identifying gaps between data practices and public disclosures
- Strengthening governance around AI and data usage
- Proactive steps to mitigate privacy and compliance exposure
RSVP to the ADRC's Memory Cafe
We are excited to sponsor the Alzheimer's Disease Resource Center (ADRC)'s upcoming Memory Cafe, a welcoming space for individuals and caregivers to connect and find support. Join FRB's Dana Walsh Sivak, Partner and Chair of the Elder Law Practice Group, alongside our other Elder Law professionals on Tuesday, April 14, from 12:00 PM - 2:00 PM ET in East Islip, NY.
Spots are limited, so please RSVP to Amber White at (631) 580-4414 or email amber.white@adrcinc.org.
FRB Attorneys in the News
Moish Peltz Recognized in 2026 Legal 500 Elite City Rankings
- FRB's Moish Peltz, Co-Managing Partner and Chair of the Intellectual Property Practice Group, has been recognized in the Legal 500 Elite City Ranking for Intellectual Property in New York City. This honor reflects his leadership in litigation, negotiation, and trademark law. Congratulations, Moish!
- Learn more here.
Matthew Rappaport Receives NBI’s 2025 Outstanding Faculty Award
- FRB's Vice Managing Partner Matthew Rappaport has been recognized by the National Business Institute (NBI) as a 2025 Outstanding Faculty Award recipient for delivering practical, insightful guidance on complex issues involving tax, trusts and estates, and real estate law. Congratulations, Matthew!
- Learn more here.
Moish Peltz Quoted in Law.com
- Moish Peltz was recently featured in a Law.com article, sharing insights on the evolving role of law firms in the metaverse and reflecting on FRB's early adoption of virtual office technology.
- Learn more here.
Register for Our Upcoming Webinars & Events
Webinar: AI, Attorney-Client Privilege, and Confidentiality: Ethical Implications of United States v. Heppner
(Up to 1.2 CLE Credits)
- Join Moish Peltz on Wednesday, April 15, from 1:00 PM - 2:00 PM ET and get an overview of the ethical risks raised by United States v. Heppner and examine best practices for safeguarding privilege in the era of AI.
- Learn more and register here.
Webinar: Tax Strategies for Real Estate LLC and LP Agreements: Capital Commitments, Tax Allocations, Distributions, and More
(Up to 1.5 CLE/CPE Credits)
- Join Matthew Rappaport on Wednesday, April 15, from 1:00 PM - 2:00 PM ET as he prepares real estate counsel to deal with crucial tax issues and avoid costly mistakes in structuring agreements for real estate partnerships and LLCs.
- Learn more and register here.
Webinar: The Intersection of Arbitration and the Courts: From Drafting to Judicial Review and Enforcement
(Up to 1.2 CLE Credits)
- Join Bart J. Eagle, Esq. on Wednesday, April 22, from 11:00 AM - 12:00 PM ET and examine the drafting of arbitration clauses, motions to compel arbitration, motions to stay litigation, waiver issues arising from court participation, and more.
- Learn more and register here.
Webinar: IP in M&A: Identifying Risk, Preserving Value, Papering the Deal, and Avoiding Disputes
(1.5 CLE Credits)
- Join Jeffrey Berkman on Wednesday, April 22, at 1:00 PM ET and explore strategies to identify hidden IP risks, strengthen deal terms, and protect value across a wide range of transactions.
- Learn more and register here.
Webinar: Mitigating Net Investment Income Tax: NIIT Income, NIIT Deductions, Form 8960
(Up to 2.0 CPE Credits)
- Join Matthew Rappaport on Wednesday, May 6, from 1:00 PM - 2:00 PM ET and review the current rules for applying the net investment income tax (NIIT) under IRC Section 1411, define net investment income, and offer strategies for taxpayers and real estate investors to mitigate, and in some cases, eliminate NIIT.
- Learn more and register here.
Check Out Our Latest Podcasts
How Tax Works - Ep. 48:
Unrelated Business Taxable Income
- In episode 48 of How Tax Works, Matthew Foreman discusses Unrelated Business Taxable Income (UBTI), which is what can happen when nonprofit entities earn income from their operations, investments, and other sources.
- Listen to the episode here.
Block & Order #50:
Decrypting Crypto Forensics feat. Mark DiMichael
- In this episode of Block and Order, hosts Kyle Lawrence and Moish Peltz welcome Mark DiMichael, Partner at Citrin Cooperman in the Valuation and Forensic Services Group and founder of the firm’s Digital Assets practice, for a conversation on crypto forensics and blockchain investigations. Mark explains how forensic accountants trace cryptocurrency across wallets, exchanges, and the blockchain to uncover hidden assets in cases like divorce disputes, fraud, and litigation. The discussion also explores how investigators translate complex blockchain activity for courts and how evolving regulations and IRS reporting requirements are shaping the future of crypto investigations.
- Watch the episode here.
Check Out Our Past Webinars
Webinar: Whose Plan Is It Anyway: Navigating Ethical Landmines with Employee Benefits Matters
- Angela Stockbridge examines real-world ethical dilemmas faced by lawyers representing pension plans, plan sponsors, and plan fiduciaries.
- Watch here.
Webinar: Ethical Issues in Cryptocurrency Transactions: Model Rules, Guidance, and Challenges for Counsel
- Moish Peltz explores an overview of the mechanics of cryptocurrency, including the legal implementation and methods in structuring digital asset transactions.
- Watch here.
Webinar: Probate Process from Start to Finish: Part I
- Matthew Rappaport provides a step-by-step instruction through the critical first steps of the probate process.
- Watch here.
Webinar: Probate Process From Start to Finish: Part II
- Kimberly S. Bliss, Esq. shares guidance for wrapping up the estate without mistakes and for resolving beneficiary and fiduciary disputes.
- Watch here.
Check Out Our Latest Insights & News
The End of Regulation by Enforcement? Unpacking the SEC-CFTC Joint Crypto Interpretation
The SEC and CFTC have jointly issued new interpretive guidance that could reshape how digital assets are regulated in the U.S., marking a potential shift away from "regulation by enforcement." Simon Uritsky, Kyle Lawrence, and Moish Peltz explore what this means for your project or business. Read more.
Important Elder Law Update: New York State Medicaid Resource/Income Allowance Levels for 2026
New York has increased Medicaid income and resource limits for 2026, allowing applicants to retain more assets while maintaining eligibility for benefits. Dana Walsh Sivak and Kate Dargan explain how these updates may reduce the need for Pooled Income Trust contributions and impact overall Medicaid planning. Read more.
Using a Pooled Income Trust to Access Medicaid Home Care in New York
Many New Yorkers mistakenly believe they earn too much to qualify for Medicaid home care, but a Pooled Income Trust can help bridge that gap. Dana Walsh Sivak examines how these trusts work and how they can preserve eligibility while covering everyday expenses. Read more.
Consequences Regarding USPS Postmark and Mailing Practices for IRS Mailing
The USPS Domestic Mail Manual was updated effective December 24, 2025, and the changes may matter more than many taxpayers realize when mailing time sensitive documents to the IRS. FRB’s Matthew Foreman, Megan Wilson, and Law Clerk Bristol Francis break down what the update clarifies about postmarks and postal possession, why the postmark date can differ depending on how mail is processed, and practical steps to help reduce risk when deadlines are tight. Read more.
CLIENT ALERT: Your AI Conversations May Not be Privileged
A recent federal court ruling highlights that conversations with AI chatbots may not be protected by attorney-client privilege, prompting businesses to exercise caution and consult counsel before using AI for legal analysis or strategy. Read more.
A Cold Shoulder for MCA Vendors in Bankruptcy Court
A significant ruling may reshape how merchant cash advances are treated in bankruptcy. Michael Moskowitz analyzes a recent decision from the U.S. Bankruptcy Court for the Southern District of Texas holding that an MCA may be recharacterized as a high interest loan, allowing fraudulent transfer claims to proceed while dismissing related RICO allegations. Read more.