Firm Newsletter | October 2025

Oct 23, 2025
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Dear Clients and Friends:

We write to update you on recent activities at FRB.

First, congratulations to our Co-Managing Partner, Moish Peltz, on being honored at The Business Council of Westchester’s 2025 Rising Stars - 40 Under 40 Awards Ceremony. We are proud to celebrate Moish’s well-deserved recognition and the positive impact he continues to make at FRB, as part of the firm's continued growth in Westchester County. Check out our time at the event here. 

From left to right: Doug Singer, David Simon, Dana Walsh Sivak, Moish Peltz, Tamar Peltz, Kenneth Falcon, and Allen Abraham

Next, we are excited to sponsor the Nassau County Bar Association's Judiciary Night 2025. Join us in honoring the esteemed Judiciary of Nassau County tonight, Thursday, October 23, at Domus, home of the NCBA. Learn more and purchase your tickets here. 

Further, we are thrilled to share that Doug Singer, Partner in our Social Enterprise & Impact Investing, Corporate & Securities, and Estate Planning Practice Groups, has been recognized in the 2025 Westchester Power 100 by City & State. This recognition underscores Doug's leadership and commitment to empowering purpose-driven companies in Westchester and beyond. Congratulations, Doug! Learn more below. 

Also, FRB proudly congratulates Ruth Kraft, Partner and Chair of our Labor & Employment Practice Group, on being named one of Schneps Media’s 2025 Long Island Power Women ICONs, honoring exceptional women who continue to drive progress, empower others, and make a lasting impact across Long Island. Ruth will be celebrated alongside fellow honorees at the Power Women of Long Island Awards on Wednesday, November 5. Learn more here.

Additionally, we were honored to participate in Senior Law Day 2025 at the Westchester County Center. FRB Elder Law Partner, Samantha Lyons, led an informative workshop and met one-on-one with attendees to provide guidance on elder law, estate planning, and Medicaid planning. Check out photos from the event here.

Lastly, FRB was thrilled to continue its sponsorship of the Alzheimer's Association's Walk to End Alzheimer’s at Eisenhower Park. We are committed to raising awareness and helping advance efforts to find a cure for Alzheimer’s and other forms of dementia. Take a look at our day here.

From left to right: Taylor Reidy, Kate Dargan, Adrienne Pasquale, Sara Harris, Taqiyyah Shah-Madison, Kyle Stefurak, Dana Walsh Sivak, Michael Shapiro, Victoria LaRocca, and family members

 

FRB Attorneys in the News

 

Dana Walsh Sivak Featured in GOBankingRates

  • FRB’s Dana Walsh Sivak, Partner and Chair of the Elder Law Practice Group, was featured in a recent GOBankingRates article exploring how proactive elder law planning can safeguard family assets and reduce stress during life’s greatest challenges.
  • Learn more and read the article here.

 

Doug Singer Named in City & State 2025 Westchester Power 100

  • FRB Partner, Doug Singer, was recognized in the City & State 2025 Westchester Power 100 for helping mission-driven businesses achieve social and environmental impact.
  • Learn more and read the article here.


Dana Walsh Sivak Quoted in Realtor.com

  • FRB’s Dana Walsh Sivak was quoted in a recent article by Realtor.com, discussing the caregiver child exemption, which can protect a family home from Medicaid estate recovery.
  • Learn more and read the article here. 

 

Register for The Advanced Tax Strategy Webinar Series Presented by Matthew Foreman

 

 
The Advanced Tax Strategy Series
 
 
  • Join Matthew E. Foreman, Esq., LL.M., Co-Chair of FRB’s Taxation Practice Group, for the Advanced Tax Strategy Series, a four-part webinar program designed for professionals seeking deeper insights into sophisticated tax planning.
     New York CLE and CPE, CFP CE, and IRS CE credits are available for all sessions. 
  • Register here.

 

Register for Our Upcoming Webinars & Events

 

Webinar: Advanced Family Law in New York

(Up to 8.0 CLE Credits)

  • Join FRB Partner Michael B. Shapiro, Esq. on Friday, October 25, from 9:00 AM - 4:20 PM ET as he presents “Death and Divorce – Estate Planning Considerations," as part of a comprehensive program covering critical issues including default inheritance laws, medical decision-making, beneficiary designations, updating estate planning documents, and planning for disabled dependents.
  • Learn more and register here.

 

Webinar: OBBBA Tax Update 2025: Opportunity Zones, QSBS, and Estate Planning
(Up to 2.0 CLE Credits)

  • Join FRB’s Vice Managing Partner Matthew E. Rappaport, Esq., LL.M. on Thursday, October 30, from 12:00 - 1:30 PM ET to explore how the One Big Beautiful Bill Act reshapes Opportunity Zones, Qualified Small Business Stock, and estate and gift tax exemptions—creating new opportunities and challenges for tax professionals.
  • Learn more and register here.

 

Webinar: Tax Considerations in Business Entity Selection: Advantages and Disadvantages for Counsel and Advisers
(1.5 CLE/CPE Credits)

  • Join FRB Partner and Taxation Co-Chair Matthew E. Foreman, Esq., LL.M. on Thursday, November 13, from 1:00 PM - 2:30 PM ET and discuss how entity choice impacts taxation, ownership, and long-term business planning.  
  • Learn more and register here.

 

In-Person Event: NCCPAP Accounting and Tax Symposium

 

Check Out Our Latest Podcasts

 

 

How Tax Works - Ep. 37 
If You Win the Lottery, the First Thing You Should Do Is… Call a Tax Lawyer?

  • In episode 37 of How Tax Works, Matthew E. Foreman, Esq., LL.M. discusses the various tax things you should consider when you win the lottery, right after you throw a party in the Whale Room of the American Museum of Natural History.
  • Listen to the episode here.

 

 

Block & Order #44
How Much Is That Token Worth? feat. Neil Thakur

  • In this episode of Block and Order, hosts Kyle M. Lawrence, Esq. and Moish E. Peltz, Esq. chat with valuation expert Neil Thakur of Teknos Associates to unpack the art—and science—of figuring out crypto value. Neil shares what it’s like helping projects all over the world figure out what their digital assets are worth, from the early days with Ripple to the rise of big institutions in the space, and how valuation plays into regulation, tax, and offshoring crypto businesses. They also swap stories about navigating U.S. and offshore setups, untangle the challenges of putting a number on things like IP and stablecoins, share thoughts on where the industry is headed next, and why the global side of crypto still matters.
  • Watch the episode here.

 

Check Out Our Past Webinars

 

Mediation as Advocacy: Expanding Your Dispute Resolution Toolkit
(Up to 2.0 CLE Credits)

  • Bart J. Eagle, Esq. discusses practical strategies to navigate mediation, protect client interests, and leverage disputes toward resolution + get an inside look at mediation strategies, STEP clauses, client preparation, and the mediator’s role.
  • Watch here.

 

Taxation of Small Businesses and Pass-Through Entities: Everything You Need to Know
(Up to 7.2 CLE/CPE Credits)

  • Matthew E. Rappaport, Esq., LL.M. covers choice of entity, fundamentals of pass-through taxation, filing requirements and audit triggers, deductions and credits, exit strategies, international considerations for closely held businesses, current tax updates, ethics, and more.
  • Watch here.

 

New York Probate Process from Start to Finish
(Up to 8.0 CLE/CPE Credits)

  • Matthew E. Rappaport, Esq., LL.M. explores the probate process, from initial filings and intestate succession to asset inventory, claims, tax reporting, property sales, distributions, final estate closing, and more.
  • Watch here.

 

Check Out Our Latest Insights & News

 

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.

 

Commercial Bankruptcy Filings Surge in July 2025

  • Bankruptcy filings are climbing nationwide, including a 26% increase in commercial cases and double-digit growth in consumer filings. Michael L. Moskowitz, Esq. breaks down the data and what it means for businesses, entrepreneurs, and households navigating financial stress. Read more.

 

IRS Releases Revenue Procedure 2025-28 Providing Guidance on Electing to Accelerate Deduct R&E Under Section 174

  • The IRS has released Revenue Procedure 2025-28, offering new guidance on the treatment of research and experimental (R&E) expenditures under I.R.C. § 174. Matthew E. Foreman, Esq. LL.M. and Joelle Vilinsky break down the history, key changes under the OBBBA, and what businesses need to know moving forward. Read more.

 

Moish Peltz and Kyle Lawrence Present at the Bitcoin Treasuries NYC Unconference

  • Moish E. Peltz, Esq. and Kyle M. Lawrence, Esq. delivered a presentation sharing FRB’s own journey in accepting crypto for payments for its legal services, keeping Bitcoin on its balance sheet, our approach to legacy and estate planning with digital assets, and more. Watch here.

 

Embedding Purpose: The Case for an Independent Impact Director in Social Enterprises

  • Douglas E. Singer, Esq. explores the case for having an independent impact director on a company's board, who can be a dedicated independent voice for impact and stakeholders. Read more.

 

Updates in Medicaid – Important Changes for Home Care Benefits Coverage

  • Since 2020, two important changes to the Medicaid program have been looming on the horizon for applicants and recipients of community-based Medicaid benefits. Dana Walsh Sivak, Esq. explains an important change being implemented that will impact those in need.  Read more.

 

With College Comes Change – And a Need for Advance Directives

  • Once our children turn eighteen, in the eyes of the law, they are full-fledged adults. Dana Walsh Sivak, Esq. explores advance directives that are essential when children are going off to college – and ways that parents of children with special needs can continue to advocate for their child’s best interests once they officially become a young adult. Read more.

 

Beyond Compassion[ate Use]: How to Capitalize on Texas’s Cannabis Market Boom

  • Texas’s medical-only, low-THC cannabis market offers limited but highly competitive licensing opportunities, with evolving rules for hemp-derived products under GA-56 adding new considerations for operators. Daniel J. Gershman, Esq., Andrew P. Cooper, Esq., LL.M., and Terran Cooper break down the Compassionate Use Program, regulatory requirements, and strategies for prospective entrants. Read more.

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