Related Practice Areas
Professional Experience
Matthew chairs FRB’s Taxation and Private Client Groups. He concentrates his practice in Taxation as it relates to Real Estate, Closely Held Businesses, Private Equity Funds, Family Offices and Trusts & Estates. He advises clients regarding tax planning, structuring, and compliance for commercial real estate projects, all stages of the business life cycle, generational wealth transfer, family business succession, and executive compensation. He also collaborates with other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise.
Matthew is known for his work on complex deals involving advanced tax considerations, such as Section 1031 Exchanges, the Qualified Opportunity Zone Program, Freeze Partnerships, Private Equity Mergers & Acquisitions, and Qualified Small Business Stock. He has served as a trusted advisor for prominent real estate funds, executives of multinational corporations, venture capitalists, successful startup businesses, ultra-high net worth families, and clients seeking creative solutions to seemingly intractable problems requiring tax-focused analysis.
Education
- Georgetown University Law Center – Master of Laws, Taxation
- Georgetown University Law Center – Juris Doctor
Bar Admissions
- State of New York
- United States Tax Court
Professional Affiliations
- State of New York
- United States Tax Court
Speaking Engagements
- Webinar: Taxation of Decentralized Finance Transactions: IRS Guidance, Tax Issues for DeFi Lending, Staking, and Liquidity Mining
- Webinar: 2022 GST Tax Planning: Applicable Rules, Allocations, Formula Drafting, Key Challenges, and Mistakes to Avoid
- Webinar: A Day in the Life of an Ether: Cryptocurrency, DeFi and NFT Tax Consequences
- Webinar: Asset Protection for Doctors
- Webinar: Essential Estate Planning Updates for New York Attorneys
- Webinar: What Your Business Succession Plan Isn’t Doing: ESOP Edition
- Webinar: Calculating Trust Accounting Income Under Uniform Principal and Income Act (2022)
- Webinar: Drafting Valuation Provisions for Closely Held Businesses in Buy-Sell Agreements and Governance Documents
- Webinar: Calculating Trust Accounting Income Under Uniform Principal and Income Act (2021)
- Webinar: 2021 GST Tax Planning: Applicable Rules, Allocations, Formula Drafting, Key Challenges, and Mistakes to Avoid
- Webinar: Section 1202 for Pass-Through Entities: Partnership Investments in Qualifying Small Business Stock
- Webinar: Mastering NIIT for Trusts and Estates: Net Investment Income Tax Planning Strategies to Minimize Surtax
Publications
- Using Section 1031 exchanges inside Opportunity Zone Entities, Opportunity Zone Expo, (2022, January 31).
- How Do I Start My Own QOF?, Opportunity Zone Expo, (2020, June 19).
Related Articles
- FinCEN’s Anti-Money Laundering Regulations for Residential Real Estate Transfers
- FRB Expands Taxation Practice Group, Elevates Andrew Gradman and Matthew Foreman to Co-Chairs
- IRS Announces Voluntary Disclosure Program for Employee Retention Credit (ERC)
- Falcon Rappaport & Berkman Ranked in Chambers Regional Spotlight 2024
- Fourteen FRB Attorneys Selected to 2023 New York Metro Super Lawyers and Rising Stars List
- IRS Clarifies the Tax Treatment for Proof of Staking Validation Rewards
- Are NFTs Now Taxable at a Higher Rate?
- A California Federal Court Makes a DAO Ruling with Potentially Game-Changing Implications
- Property to Purpose: Unleash the Power of Real Estate Charitable Gifting
- Blind Trusts in the Private Sector: When and Why They Are Necessary
- Asset Protection Planning for Vulnerable Professionals
- FRB Webinar on June 5, 2020 at 11am ET
- FRB Partner Matthew Rappaport Quoted in the New York Times
- FRB Partner Matthew Rappaport Featured in The Real Deal