ABCs of A, B, and C Reorganizations


May 27, 2025
  In episode 26 of How Tax Works, Matt Foreman discusses how to ensure mergers and acquisitions are tax-free, why it’s not always best to squeeze into tax-free status, general requirements, and common issues. Listen to...

Partnership Divisions


May 12, 2025
  In Episode 25 of How Tax Works, Matt Foreman discusses the tax implications of dividing partnerships, redeeming partners, and dealing with partnership debt.  Listen to the episode here:    Follow us on Bluesky:...

Divisive Reorganizations


Apr 28, 2025
  In Episode 24 of How Tax Works, Matt Foreman discusses how to divide two businesses into separate entities, focusing on the legal requirements and best practices. Listen to the episode here:    Follow us on Bluesky:...

What the F is an F Reorg?


Apr 14, 2025
  In Episode 23 of How Tax Works, Matt Foreman discusses the five W’s of F Reorgs: Who needs one, What they do (and don’t do), When they’re necessary, Where the foot faults lie, and Why you need to be careful when...

Golden Parachutes


Mar 31, 2025
In Episode 22 of How Tax Works, Matt Foreman discusses Golden Parachutes under section 280G, which may sound like a fun thing to have, but they likely result in the highest effective income tax rates. Listen to the episode...

Ups and DAOns of DAOs with Gabriel Shapiro


Jan 09, 2025
  In this episode of Block and Order, hosts Moish and Kyle sit down with Gabriel Shapiro, CEO and founder of MetaLeX and former General Counsel of Delphi Labs, to explore the intricacies of structuring DAOs within...

Questions People Ask Tax Lawyers at Weddings


Jan 06, 2025
  In episode 16 of How Tax Works, Matt Foreman talks about how to lower your taxes and why your accountant probably shouldn’t let you deduct your Bugatti, as well as answering a question from Ken Falcon, Managing...

Tax Issues with Divorce


Dec 16, 2024
  In episode 15 of How Tax Works, Matt Foreman discusses tax issues with divorce, from transfer between spouses, to splitting up businesses and the need for detailed documents to avoid problems. This episode is for...

At Risk Limitations under IRC 465


Dec 09, 2024
  In episode 14 of How Tax Works, Matt Foreman discusses another signature change from the Tax Reform Act of 1986, section 465, which often prevents deductions from activities where the owner does not have capital...

Various State and Local Income Tax Issues


Sep 30, 2024
  In this episode of How Tax Works, host Matt Foreman discusses a variety of state and local income tax issues that commonly come up during sales/purchases, raising capital, and the general operation of a business that...

Convertible Debt and SAFEs


Sep 16, 2024
  In this episode of How Tax Works, host Matt Foreman discusses the tax consequences of Convertible Debt and Simple Agreements for Future Equity (SAFE).  From explaining what it means to use Convertible Debt and SAFEs,...

Equity-based Compensation and 83(b) Elections


Aug 19, 2024
  In this episode of How Tax Works, host Matt Foreman discusses the tax consequences of equity compensation, including stock options (ISOs and NSOs), Stock Appreciation Rights and Phantom Stock, Restricted Stock Units,...

Residency


Jul 08, 2024
  In this episode of How Tax Works, host Matt Foreman discusses state residency rules to determine where an individual is a resident for income tax purposes.  Focusing on New York’s rules, Matt will discuss rules for...

Sales and Use Tax


Jun 24, 2024
  In the second episode of How Tax Works, host Matt Foreman discusses Sales and Use Taxes.  Matt will define sales taxes and use taxes; describe the common and disparate features between states; what to do if you need...

Entity Selection


Jun 10, 2024
Welcome to the first episode of How Tax Works. Host Matt Foreman discusses what is likely the most important decision that a business owner can make: Entity Selection.  Matt will discuss many of the tax and non-tax factors,...
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