Firm Newsletter | September 2026
Dear Clients and Friends:
We hope you enjoyed the end of your summer and wish a Happy New Year to all who celebrate! We write to update you on recent activities at FRB.
This weekend, our Co-Managing Partner Kenneth Falcon and Susie Falcon were honored as Gala Honorees at SIBSPlace’s 2026 Arts After Dark Gala on September 19 at The Seawane Club in Hewlett Harbor. As longtime supporters of the organization, Ken and Susie were honored to be part of a memorable evening that raised over $200,000 to support its free therapeutic programs for children and families. The evening also featured parents sharing how SIBSPlace helped their families through some of their most difficult times, a moving reminder of the organization’s impact. Learn how you can support SIBSPlace and help make a difference for families in our community here.
Earlier this month, FRB hosted FRBuild, our first firmwide AI hackathon, bringing attorneys and professional staff together to turn everyday workflow challenges into working AI solutions. Teams from across the firm collaborated with on-site support from Harvey to build and demo practical tools designed to help us work more efficiently, consistently, and collaboratively. This effort is part of FRB’s broader commitment to using AI thoughtfully, not simply to change how we work, but to improve the experience our clients have working with us and help us deliver better service, more efficiently. Learn more and read the full press release here.
FRB is proud to congratulate Equity Partner and Elder Law Practice Group Chair Dana Walsh Sivak on being named a 2026 Long Island Business News Top 50 Woman in Business. This recognition honors leading women across Long Island for their professional accomplishments, mentorship, and commitment to their communities. Congratulations, Dana, on this well-deserved recognition! Read more about Dana’s accomplishments and this honor here.
Lastly, with Estate Planning Awareness Week approaching, there’s no better time to stop procrastinating on some of the most important decisions you can make for yourself and your loved ones. Join FRB Estate Planning attorneys Michael Shapiro, Caitlin Griffin, Patricia Craig, and Elizabeth Conklin on Wednesday, October 21, from 1:00 – 2:15 PM ET for “Estate Planning: Stop Procrastinating on the Most Important Documents You’ll Ever Sign,” a straightforward conversation about the documents and strategies that can help protect you, your family, and your assets. Learn more and register here.
Register for Our Upcoming Deep Bench Briefing
Join FRB's Labor & Employment Partner Elizabeth Schlissel alongside Corporate Associate Carly Galluzzo today, Wednesday, September 23, from 1:00 PM - 2:00 PM ET for "But ChatGPT Said I Was Right: Responding to Workplace Complaints in the Age of AI," the next session in our Deep Bench Briefings webinar series.
Designed for HR professionals, CEOs, founders, business owners, and General Counsels, this session will offer practical guidance on addressing complaints head on, responding appropriately, and fostering a positive workplace culture. Elizabeth and Carly will explore how AI is reshaping workplace communications and investigations — covering privacy, confidentiality, bias, and the growing likelihood that communications will be recorded or analyzed by AI.
Earn 1.0 NY CLE credit by attending.
Learn more and register here.
Register for The Advanced Tax Strategy Series
Join FRB's Matthew Foreman, Co-Chair of the Taxation Practice Group, for The Advanced Tax Strategy Series, his returning six-part webinar program designed for professionals seeking deeper insights into sophisticated tax planning.
Eligible for 1.0 New York CLE and CPE credit per session (CFP CE and IRS CE credits pending). Learn more about each session and register below.
Register for Our Upcoming Webinars & Events
Webinar: New York Trusts Guide (Up to 7.2 CLE/CPE Credits)
- Join FRB's Vice Managing Partner Matthew Rappaport on Wednesday, September 30, from 9:00 AM - 4:00 PM ET and explore how different trust structures can be used to address unique estate planning, asset protection, tax, and family planning goals.
- Learn more and register here.
Webinar: QSBS Is the Hottest Tax Break in America: Qualifying Clients Before They Sell (2.0 CLE Credits)
- Join FRB Taxation Co-Chairs Matthew Rappaport and Matthew Foreman on Friday, October 9, from 12:00 PM - 2:10 PM ET and explore how to maximize the Section 1202 QSBS exclusion while avoiding the common pitfalls that can cause clients to lose this valuable tax benefit.
- Learn more and register here.
Webinar: 7 Deadly Sins of Contract Negotiations (Up to 1.2 CLE Credits)
- Join FRB Partner Mark Grossman on Thursday, October 22, from 2:00 PM - 3:00 PM ET and explore 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.
- Learn more and register here.
Webinar: Air Rights: Owning a Piece of the Sky in New York City
- Join FRB Partner Michael Landsman on Thursday, October 29, at 10:00 AM ET and explore the legal and practical considerations surrounding air rights and development in New York City.
- Learn more and register here.
FRB Attorneys in the News
Andrew Cooper Nominated for FourLeaf's Best of Long Island 2027
- We are pleased to share that Andrew Cooper, Chair of the Cannabis & Psychedelics Practice Group, has been nominated for the FourLeaf Best of Long Island 2027 contest in the Best Cannabis Law category in the Services section. Voting begins October 1 and runs through December 15, with voters permitted to cast one vote per category per day. We congratulate Andrew on this recognition and encourage our clients, colleagues, and friends to support him during the voting period.
- To learn more and cast your vote, visit here.
Register for Upcoming Events
In-Person: Thinking About Retirement? (7.75 MCLE Credits)
- Join FRB Partner Angela Stockbridge on Thursday, October 1, from 9:00 AM - 5:00 PM CT at the Arts District Mansion in Dallas, TX for an in-person panel exploring key legal, financial, healthcare, and planning considerations for individuals and advisors preparing for retirement.
- Learn more and register here.
In-Person: 2026 Walk to End Alzheimer's
- FRB is proud to sponsor the 2026 Walk to End Alzheimer's, taking place Sunday, October 4, in East Meadow, NY. Join FRB's Dana Walsh Sivak and several of our other Elder Law and Estate Planning professionals in raising awareness and helping advance efforts to find a cure for Alzheimer’s and other forms of dementia.
- Learn more, register, and make a donation here.
In-Person: 2026 Savvy Ladies Gala Benefit
- FRB is proud to sponsor Savvy Ladies’ Annual Gala Benefit on Monday, October 26, 2026, at 5:30 PM ET at The New York Historical in New York City, supporting their mission to empower women through financial education, confidence, and access to trusted guidance. We’re honored to join leaders and changemakers in celebrating financial wellness, opportunity, and community.
- Learn more and get tickets here.
Check Out Our Latest Podcasts
How Tax Works - Ep. 61:
The Intersection of Qualified Small Business Stock (QSBS) and Simple Agreements for Future Equity (SAFE)
- In episode 61 of How Tax Works, Matthew Foreman discusses Simple Agreements for Future Equity (SAFE), the debt-like and equity-adjacent agreement that could, maybe, perhaps be equity in certain circumstances.
- Listen to the episode here.
Block & Order #59:
Blockchain, Banks & the Real Road to Adoption with Maghnus Mareneck, Cosmos Labs
- Kyle Lawrence and Moish Peltz sit down with Maghnus Mareneck, Co-Founder & Co-CEO of Cosmos Labs, to discuss how blockchain is moving beyond speculation to practical use in banking. They dive into stablecoins, why banks are finally paying attention, and how Cosmos is building the infrastructure for finance’s next chapter.
- Watch the episode here.
FRB Welcomes Joshua R. Berzak
Joshua R. Berzak
Joshua Berzak joins as Counsel in the Probate & Administration of Trusts & Estates Practice Group, focusing on probate, estate, and trust administration and settlement. He earned his law degree from Hofstra University, where he received a Citation of Excellence in Estate Planning and served as Senior Articles Editor of the Journal of International Business and Law. Prior to joining the firm, Joshua practiced at a Long Island boutique law firm focusing on estate planning, elder law, special needs, probate, and estate and trust administration.
Check Out Our Past Webinars
When § 1031 Exchanges Fail: Rev. Rul. 80-58 Rescission, Tax Consequences, and Professional Liability Exposure Across the Advisor Stack
- Matthew Rappaport explores practical guidance on navigating failed exchanges, calculating boot, applying Rev. Rul. 80-58 rescission, evaluating alternative tax strategies, and minimizing professional liability risk through effective engagement letters and advisor best practices.
- Watch here.
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.
Advanced Estate Administration: A New York Guide
- Matthew Rappaport, Karen Davakis, and Samuel Brady dive into handling complex assets, trust administration, advanced tax issues, probate litigation, and other critical aspects of estate administration to help you navigate even the most challenging matters with confidence.
- Watch here.
Deep Bench Briefings: Mine, Yours, or the Machine's? The New Rules of IP Ownership in the Age of AI
- Moish Peltz and Steven Cooper discuss the new rules of IP ownership, exploring what businesses need to do to actually own the work created by employees, contractors, and AI tools, and how to protect it across the full lifecycle: creation, registration, licensing, and enforcement.
- Watch here.
Check Out Our Latest Insights & News
Congress Moves to Permanently Expand Subchapter V Eligibility for Small Businesses
Michael Moskowitz examines the proposed legislation, its potential impact on creditors, and why Subchapter V filings may continue to rise. Read more.
Strike-Through Pricing on Retail Websites: When a “Sale” Price Becomes a False Advertising Risk
Daniel Gershman and Elysse Anderson explain what retailers need to know about strike-through pricing, including key compliance requirements and common legal pitfalls in their latest article. Read more.
Elder Law Legal Alert: New York DOH Issues – and Rescinds – Medicaid Guidance for Undocumented Individuals Aged 65+ in Nursing Homes
Dana Walsh Sivak breaks down the latest updates in NYS Department of Health’s short-lived guidance affecting nursing home coverage for undocumented seniors in New York. Read more.
Personalized Pricing Enters the FTC Section 5 Spotlight: What Retailers, Platforms, and Consumer-Facing Businesses Need to Know
Daniel Gershman explains the FTC’s proposed policy statement on personalized pricing, the growing state-law landscape, and practical steps businesses can take to prepare. Read more.
Treasury and IRS Propose New Anti-Abuse Rule for Single-Employer Defined Benefit Plans
Angela Stockbridge examines the proposed changes, immediate reliance opportunities, and what plan sponsors, actuaries, and benefits counsel should consider now. Read more.