Firm Newsletter | November 2025
Dear Clients and Friends:
We write to update you on recent activities at FRB.
First, FRB is proud of its third consecutive ranking in the Chambers and Partners 2026 Regional Spotlight Guide for Corporate/Commercial Law, as well as our very first ranking in Tax: Long Island! Learn more about these recognitions here.
FRB is also thrilled to announce that thirty-one FRB attorneys have been selected to the 2025 Super Lawyers and Rising Stars list! This selection is a testament to their outstanding professional achievements and the respect they've earned among their peers. Learn more here.
Lastly, join our webinar on responsible adoption of AI within your organization with FRB's Jeffrey Berkman, Doug Singer, and Alexander Migliorini, alongside Kathy D'Agostino, "Building an AI-Ready Business: Strategy, Policy, and Practice," on Thursday, December 4, from 12:00 PM - 1:00 PM ET. Learn more and register below.
We are extremely grateful for our continued relationship with you, and from all of us at FRB, we wish you a very Happy Thanksgiving!
Register for The Advanced Tax Strategy Webinar Series Presented by Matthew Foreman

Join Matthew E. Foreman, Esq., LL.M., Co-Chair of FRB’s Taxation Practice Group, for the final two sessions of the Advanced Tax Strategy Series, designed for professionals seeking deeper insights into sophisticated tax planning:
- Stock Sales Taxed as Asset Sales: Pre-Sale F Reorganizations; Selling Wholly-Owned Subsidiaries; and Elections under 338(g), 338(h)(10), and 336(e) | Thursday, December 4 | 1:00 PM - 2:00 PM ET
- Qualified Small Business Stock Under Section 1202 of the IRC: Common Mistakes and Misconceptions | Thursday, December 18 | 1:00 PM - 2:00 PM ET
New York CLE and CPE, CFP CE, and IRS CE credits are available for all sessions. Learn more and register here.
Register for Our Upcoming Webinars & Events
In-Person Event: NCCPAP Accounting and Tax Symposium
- Join FRB’s Kenneth J. Falcon, Esq., Michele Schlereth, Esq., CPA, MST, James M. Black II, Esq., and Ashley R. Arcuri, Esq. tomorrow, Friday, November 21 at the Crest Hollow Country Club in Woodbury, NY. Our attorneys will be presenting on two timely topics: Tax and Financial Aspects of Elder Law + Artificial Intelligence in Practice.
- Learn more and register here.
Webinar: Building an AI-Ready Business: Strategy, Policy, and Practice
- Join FRB's Jeffrey W. Berkman, Esq., LL.M., Douglas E. Singer, Esq., and Alexander R. Migliorini, Esq., MBA, alongside Kathy D'Agostino, on Thursday, December 4, from 12:00 PM - 1:00 PM ET and discover how to integrate AI responsibly and effectively, without risking your clients’ trust or your company’s integrity + cover real-world strategies for AI policy development, ROI assessment, and ethical adoption.
- Learn more and register here.
Webinar: Nuts & Bolts of Medicaid Planning
- Join FRB’s Samantha A. Lyons, Esq. on Wednesday, December 10, from 10:00 AM - 11:00 AM ET to cover the fundamentals of Medicaid planning, including asset protection, the Medicaid Home Care Program, pooled income trusts, and qualification for Medicaid in Skilled Nursing Facilities. The program will also touch on anticipated changes for 2026.
- Learn more and register here.
Webinar: Business Law From A to Z
- Join FRB’s Matthew E. Foreman, Esq., LL.M., James M. Black, Esq., Richard E Weltman, Esq., Daniel J. Gershman, Esq., and Michelle S. Kabel, Esq. on Tuesday, January 20 from 10:00 AM - 5:00 PM ET and cover the full spectrum of business law essentials. Topics include entity selection, LLC formation, business contracts, transfer of interests, and emerging technology issues.
- Learn more and register here.
Check Out Our Latest Podcasts

How Tax Works - Ep. 39
What Should You Do If You Get Audited by the IRS (or State Revenue Agency)?
- In episode 39 of How Tax Works, Matthew E. Foreman, Esq., LL.M. 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.
- Listen to the episode here.

Block & Order #45
Block & Order | Reddit Sues Perplexity, Counter-Strike 2 Skins Market Crash, Kalshi v. NY, CZ Pardon & More
- In this Election Day edition of Block and Order, hosts Kyle M. Lawrence, Esq. and Moish E. Peltz, Esq. 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.
- Watch the episode here.
FRB Elevates Daryl T. Caffarone to Associate
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Daryl T. Caffarone, Esq.
FRB is proud to announce the elevation of Daryl T. Caffarone, Esq. to Associate. Daryl first joined the firm as a Law Clerk, where she quickly distinguished herself through her dedication, skill, and broad legal acumen. As an Associate in the firm’s Corporate & Securities, Intellectual Property, and Cannabis & Psychedelics Practice Groups, Daryl continues to deliver exceptional work on complex corporate transactions, intellectual property matters, and regulatory issues in the cannabis industry.
Check Out Our Past Webinars & Podcast Appearances
Podcast: Wisdom for Wannabes
- Elizabeth E. Schlissel, Esq. joins host Jackie Morreale, discussing her journey in the field of employment law, the importance of workplace culture, and the evolving landscape of employee rights.
- Watch here.
Podcast: Law You Should Know
- Hon. Ruth B. Kraft was recently featured on the Law You Should Know podcast with Ken Landau, discussing the top employment law issues for 2026, including the return-to-office movement, evolving non-compete laws, new leave protections such as prenatal leave, and best practices for resolving workplace conflicts.
- Listen here.
Webinar: Tax Considerations in Business Entity Selection: Advantages and Disadvantages for Counsel and Advisers
(1.5 CLE/CPE Credits)
- Matthew E. Foreman, Esq., LL.M. discusses how entity choice impacts taxation, ownership, and long-term business planning.
- Watch here.
Webinar: Advanced Family Law in New York
(Up to 8.0 CLE Credits)
- Michael B. Shapiro, Esq. covers critical issues including default inheritance laws, medical decision-making, beneficiary designations, updating estate planning documents, and planning for disabled dependents.
- Watch here.
Check Out Our Latest Insights & News
Onshore Optimism, Offshore Reality: Why Token Projects Still Aren’t Launching in the U.S.
- Even with new U.S. crypto laws and friendlier regulators, most token projects are still launching offshore — for practical, not political, reasons. Moish E. Peltz, Esq. and Kyle M. Lawrence, Esq. explain why tax policy keeps builders abroad and when that might finally change. Read more.
Bankruptcy Court Grants In Rem Relief to Creditor, Strengthening Protections Against Serial Bankruptcy Filers
- A recent case out of Sacramento demonstrates how in rem relief can protect creditors’ rights and prevent abuse of the bankruptcy process. Michael L. Moskowitz, Esq. and Melissa A. Guseynov, Esq. explain the key takeaways and what this ruling means for lenders and secured creditors. Read more.
TTAB Decision on WORLDWIDECRYPTO Provides an Instructive Reminder for Crypto Trademark Applicants
- A recent Trademark Trial and Appeal Board (TTAB) decision highlights a key lesson for crypto businesses: descriptive names make weak trademarks. FRB's Moish E. Peltz, Esq. breaks down the WORLDWIDECRYPTO case and what it means for brand strategy in the digital asset industry. Read more.
Can I Deduct the Money That I Sent to (or Was Stolen by) a Scammer?
- Scams like phishing and “pig butchering” can do more than drain your accounts – they can have tax implications. Matthew E. Foreman, Esq., LL.M. and Tonya Hurd explore what recent IRS guidance means for victims of targeted scams. Read more.
Double Trouble: Navigating ADA and Privacy Compliance in Website Policy Changes
- Website accessibility and privacy compliance aren’t just issues in New York and California – litigation is expanding nationwide. Hon. Ruth B. Kraft and Daniel J. Gershman, Esq. explore how even routine updates, like new privacy policies or screen reader tools, can create ADA risks if not tested properly. Read more.

