Firm Newsletter | November 2026
Dear Clients and Friends:
We are pleased to share some recent highlights from FRB.
The firm is thrilled to announce that FRB has been ranked in the Chambers Spotlight New York 2027 Guide for Tax Corporate/Commercial. The guide recognizes outstanding small and mid-sized law firms for their legal expertise, quality of work, and commitment to client service. This recognition reflects the combined strengths of our Taxation and Corporate & Securities Practice Groups and our commitment to delivering sophisticated, practical legal solutions. Read more about this recognition here.
We are also pleased to announce that many attorneys across the firm have been named to the 2026 New York Metro Super Lawyers and Rising Stars lists. Spanning Taxation, Real Estate, Corporate, Estate Planning, Elder Law, Litigation, Employment, Intellectual Property, Creditors’ Rights, and Cannabis, our honorees were recognized for both their legal skill and the esteem of their peers. Congratulations to all of our attorneys on this well-deserved recognition! Learn more here.
Lastly, we invite you to join FRB and AllianceBernstein on Tuesday, November 17 in New York City for "Future Ready: Managing Through Disruption," an afternoon program focused on the issues shaping the future of business. Our sessions will cover a market outlook, preparing for a sale or succession, income tax planning, and navigating the evolving AI landscape, followed by a happy hour and networking reception. Speakers include FRB's Matthew Rappaport, Jeffrey W. Berkman, and Christopher Warren. Learn more and register here.
Register for Opportunity Zones 2.0 & 1031 Exchanges:
Smart Tax Deferral Strategies for Capital Gains
A profitable sale is not the only part of the equation. What you do with the capital gains makes a big difference in how much of that profit stays invested. Join FRB's Vice Managing Partner Matthew Rappaport and Roth&Co tomorrow, Tuesday, November 10, 2026, at the Event Square Ballroom in Brooklyn, NY for a live real estate event exploring tax deferral strategies, including Opportunity Zones 2.0, 1031 exchanges, and other approaches to managing capital gains.
Learn more and register here.
FRB Attorneys in the News
Moish Peltz Featured in MLex
- FRB Co-Managing Partner Moish Peltz weighs in on the “super intelligence” branding trend, pointing to an early run on .si domain names while stressing that a strong mark still comes down to distinctiveness.
- Learn more and read the full article here.
Register for Upcoming Webinars
Webinar: The Advanced Tax Strategy Series (1.0 CLE/CPE/CFP CE/IRS CE Credit Per Session)
- Join FRB Partner and Taxation Co-Chair Matthew Foreman for the next session of The Advanced Tax Strategy Series, a six-part webinar program designed for professionals seeking deeper insights into sophisticated tax planning.
- Learn more and register for the next session here.
Webinar: RMD Remediation for CPAs: Correcting Missed Distributions for Clients and Plans (1.0 CLE/CPE Credit)
- Join FRB Partner Angela Stockbridge on Thursday, November 12, from 12:00 PM - 1:00 PM ET as she examines how the excise tax works, how to report a shortfall on Form 5329, and when the IRS will waive the tax for reasonable error.
- Learn more and register here.
Webinar: Qualified Opportunity Zone Investing: Modified QOZ Rules for New Investments, Reporting Requirements, Gain Deferral
- Join FRB Vice Managing Partner Matthew Rappaport on Friday, November 13, at 1:00 PM ET as he provides tax counsel and advisers with a detailed analysis of qualified opportunity zone (QOZ) investing and tax planning strategies post-OBBBA and in light of recent IRS guidance.
- Learn more and register here.
Webinar: Langdon Title - Multifamily Transactions
- Join FRB Partner Michael Landsman on Thursday, November 19, at 10:00 AM ET for a practical overview of multifamily transactions, covering key considerations and best practices for navigating these deals from contract to closing.
- Learn more and register here.
Webinar: Real Estate Tax Due Diligence in Business Transactions (Up to 3.6 CLE/CPE Credits)
- Join FRB Vice Managing Partner Matthew Rappaport and Taxation Associate Sam Brady on Tuesday, December 22, from 11:00 AM - 2:15 PM ET as they walk you through reviewing deal documents and financials, spotting entity structure pitfalls, depreciation and basis traps, passive activity exposure, and cross-border withholding gaps.
- Learn more and register here.
Register for Other Upcoming Events
In-Person: ATS 2026 Accounting & Tax Symposium
- Join FRB Vice Managing Partner Matthew Rappaport, Co-Chair of Taxation Matthew Foreman, and Co-Chair of Corporate & Securities Kyle Lawrence on Wednesday, November 18, and Thursday, November 19, for a practical overview of key tax and nontax considerations for small- and medium-sized business owners, as well as an overview of Qualified Small Business Stock under Section 1202 of the Internal Revenue Code.
- Learn more and register here.
Check Out Our Latest Podcasts
The Exclusive Benefit:
Self-Correct, VCP, or Audit CAP? Choosing the Right EPCRS Path
- In the debut episode of Angela Stockbridge's brand new podcast, The Exclusive Benefit, she demystifies the IRS EPCRS correction system, offering clear guidance on how employers and professionals can address retirement plan errors confidently and proactively.
- Listen to the episode here.
How Tax Works - Ep. 64:
Payroll Taxes Part IV: Soroban, K Alain, Denham, and the suddenly consistent interpretation of section 1402(a)(13) of the IRC
- In episode 64 of How Tax Works, Matthew Foreman discusses the Second Circuit’s recent decision in Soroban Capital Partners, the Fifth Circuit’s withdrawn opinion and newly-issued opinion in K Alain (formerly Sirius Solutions), what to look for in the First Circuit’s (hopefully) pending decision in Denham Capital Management, and why it may not reach the Supreme Court for a while, if at all.
- Listen to the episode here.
Block & Order #60:
Crypto, AI & the Next Wave of Adoption with Jonathan Dunsmoor
- Kyle Lawrence and Moish Peltz sit down with Jonathan C. Dunsmoor, former corporate attorney and South Carolina President of Stand With Crypto, to discuss the future of cryptocurrency regulation and the push for mainstream adoption. They dive into the challenges surrounding the CLARITY Act, the growing connection between AI and blockchain, and how stablecoins could transform everyday payments and financial transactions.
- Watch the episode here.
Check Out Our Past Webinars
Webinar: Passive Activity Losses and Credit Limitations under IRC 469
- Matthew Foreman covers the history and legislative intent of the passive activity rules, defines the various technical terms, and explains the limitations that prevent taxpayers from circumventing the passive activity rules.
- Watch here.
Webinar: Deep Bench Briefings Recap: But ChatGPT Said I Was Right: Responding to Workplace Complaints in the Age of AI
- Elizabeth Schlissel and Carly Galluzzo explore how AI, while not creating new workplace claims, has changed how complaints arrive and how serious they sound, and why facts, not formatting, should drive your response.
- Watch here.
Webinar: New York Trusts Guide (Up to 7.2 CLE/CPE Credits)
- Matthew Rappaport explores how different trust structures can be used to address unique estate planning, asset protection, tax, and family planning goals.
- Watch here.
Webinar: 7 Deadly Sins of Contract Negotiations (Up to 1.2 CLE Credits)
- Mark Grossman explores the seven common pitfalls that can derail contract negotiations, from inadequate due diligence and payment terms to problematic boilerplate, negotiating tactics, non-competes, and indemnification provisions.
- Watch here.
Webinar: Beyond the Paycheck: Tax-Smart Compensation Planning for Closely Held and Family Businesses
- Angela Stockbridge explores practical strategies to help business owners maximize tax benefits while supporting long-term business goals.
- Watch here.
Check Out Our Latest Insights & News
Your Moat Just Got Vibe-Coded: IP Protection in the Age of AI Clones
Moish Peltz explores how AI coding agents are exposing the limits of IP protection for software, and what companies can do about it. Read more.
Your IP Playbook Just Expired: What the Federal Contracting Overhaul Means for Data Rights, CRADAs, and Deals
Could your next government contract put your intellectual property at risk? Daniel Gershman explores how proposed changes to federal contracting rules and increased scrutiny of federally funded patents could affect IP protection, negotiations, and business transactions. Read more.
The New EPCRS Is Here: What Plan Sponsors Need to Know About Revenue Procedure 2026-34
Revenue Procedure 2026-34 is here, and it significantly expands EPCRS. It broadens self-correction to most “Eligible Inadvertent Failures,” adds a new correction deadline, and offers new relief for overpayments and missed deferrals. Angela Stockbridge breaks down what plan sponsors should know and do now, especially for corrections already in progress. Read more.
New Premium Tax Credit Proposed Regulations: What Group Health Plan Sponsors Need to Know
Angela Stockbridge explores what plan sponsors should do now that PTC regulations would end the cap on repaying excess advance payments and require Exchanges to verify other coverage. Read more.
NYC DOF Extends Pied-à-Terre Tax Exemption Deadline
Matthew Foreman and Joelle Vilinsky explain the extended deadline, why many owners received notices even though the tax may not apply to them, and the steps to take. Read more.
Before You Sign: Three Hidden Pitfalls in Your Physician Employment Contract
Christopher Williams and Elizabeth Schlissel explain three provisions that can have lasting effects on a physician’s career and what to consider before signing. Read more.