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  • What the F is a F Reorg?
    2025/04/14

    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 undertaking one.

    How Tax Works, hosted by FRB Partner Matthew E. Foreman, Esq., LL.M. at Falcon Rappaport & Berkman LLP, delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

    Follow us on Bluesky:
    @howtaxworks.bsky.social

    This podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged.

    This Podcast is Hosted by:
    Falcon Rappaport & Berkman LLP
    1185 Avenue of the Americas, Third Floor
    New York, NY 10036
    (212) 203 -3255
    info@frblaw.com

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    23 分
  • Golden Parachutes
    2025/03/31

    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.

    How Tax Works, hosted by FRB Partner Matthew E. Foreman, Esq., LL.M. at Falcon Rappaport & Berkman LLP, delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

    Follow us on Bluesky:
    @howtaxworks.bsky.social

    This podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged.

    This Podcast is Hosted by:
    Falcon Rappaport & Berkman LLP
    1185 Avenue of the Americas, Third Floor
    New York, NY 10036
    (212) 203 -3255
    info@frblaw.com

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    31 分
  • Why Foreign Persons Probably Shouldn’t Own LLCs
    2025/03/17

    In Episode 21 of How Tax Works, Matt Foreman discusses why foreign persons almost certainly shouldn’t own LLCs, a surprisingly common issue.

    How Tax Works, hosted by FRB Partner Matthew E. Foreman, Esq., LL.M. at Falcon Rappaport & Berkman LLP, delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

    Follow us on Bluesky:
    @howtaxworks.bsky.social

    This podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged.

    This Podcast is Hosted by:
    Falcon Rappaport & Berkman LLP
    1185 Avenue of the Americas, Third Floor
    New York, NY 10036
    (212) 203 -3255
    info@frblaw.com

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    25 分
  • Why, for Tax Reasons, You Should Buy a Professional Sports Team
    2025/03/03

    In Episode 20 of How Tax Works, Matt Foreman discusses the pros and cons of buying a professional sports team from a tax perspective. Listen for a discussion of depreciation, amortization, and business expenses galore.

    How Tax Works, hosted by FRB Partner Matthew E. Foreman, Esq., LL.M. at Falcon Rappaport & Berkman LLP, delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

    Follow us on Bluesky:
    @howtaxworks.bsky.social

    This podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged.

    This Podcast is Hosted by:
    Falcon Rappaport & Berkman LLP
    1185 Avenue of the Americas, Third Floor
    New York, NY 10036
    (212) 203 -3255
    info@frblaw.com

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    20 分
  • Qualified Small Business Stock (IRC 1202): Part III
    2025/02/17

    In Episode 19 of How Tax Works, Matt Foreman concludes his discussion of Qualified Small Business Stock (QSBS), which is section 1202 of the Internal Revenue Code. He discusses possible ways to increase the QSBS exclusion, including gifting, various trusts, and so-called stacking transactions, with a warning about the anticipatory assignment of income doctrine, finishing up with the ability to rollover QSBS stock.

    How Tax Works, hosted by FRB Partner Matthew E. Foreman, Esq., LL.M. at Falcon Rappaport & Berkman LLP, delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

    Follow us on Bluesky:
    @howtaxworks.bsky.social

    This podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged.

    This Podcast is Hosted by:
    Falcon Rappaport & Berkman LLP
    1185 Avenue of the Americas, Third Floor
    New York, NY 10036
    (212) 203 -3255
    info@frblaw.com

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    19 分
  • Qualified Small Business Stock (IRC 1202): Part II
    2025/02/03

    In Episode 18 of How Tax Works, Matt Foreman continues his discussion of Qualified Small Business Stock (QSBS), section 1202 of the Internal Revenue Code. In this episode, he discusses the original issuance requirement, issues with redemptions, gifts, partnership distributions, short positions, the Qualified Small Business requirement, the active business requirement, possible meanings of “substantially all”, and what types of business qualify.

    Please also see Matt Foreman’s upcoming webinars! Details below:

    • Revenue Rulings 99-5 and 99-6: Tax Implications of Restructured Partnerships and LLCs
      February 17th, 2025 @ 1:00pm – 2:50pm EST

    How Tax Works, hosted by FRB Partner Matthew E. Foreman, Esq., LL.M. at Falcon Rappaport & Berkman LLP, delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

    Follow us on Bluesky:
    @howtaxworks.bsky.social

    This podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged.

    This Podcast is Hosted by:
    Falcon Rappaport & Berkman LLP
    1185 Avenue of the Americas, Third Floor
    New York, NY 10036
    (212) 203 -3255
    info@frblaw.com

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    26 分
  • Qualified Small Business Stock (IRC 1202): Part I
    2025/01/21

    In Episode 17 of How Tax Works, Matt Foreman talks about Qualified Small Business Stock (QSBS), which is section 1202 of the Internal Revenue Code. In this episode, he discusses how (and whether) income is excluded, the holding requirement, basis rules and the per-issuer requirement, and certain transactions that allow for continued deferral of tax.

    Please also see Matt Foreman’s upcoming webinars! Details below:

    • Domicile and Tax Residency Considerations for Business Owners
      January 22nd, 2025 @ 2:00pm - 3:00pm EST
    • Revenue Rulings 99-5 and 99-6: Tax Implications of Restructured Partnerships and LLCs
      February 17th, 2025 @ 1:00pm - 2:50pm EST

    How Tax Works, hosted by FRB Partner Matthew E. Foreman, Esq., LL.M. at Falcon Rappaport & Berkman LLP, delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

    Follow us on Bluesky:
    @howtaxworks.bsky.social

    This podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged.

    This Podcast is Hosted by:
    Falcon Rappaport & Berkman LLP
    1185 Avenue of the Americas, Third Floor
    New York, NY 10036
    (212) 203 -3255
    info@frblaw.com

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    30 分
  • Questions People Ask Tax Lawyers at Weddings
    2025/01/06

    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 Partner at Falcon Rappaport & Berkman LLP regarding whether property acquired via adverse possession is taxable. This episode is for anyone who has asked or has been asked a quick tax question.

    Please also see Matt Foreman’s upcoming webinars! Details below:

    • Deducting Digital Asset Losses: Worthless Assets, Rev Proc 2024-28 Basis Safe Harbor, Theft and Casualty Losses
      January 15th, 2025 @ 1:00pm – 2:50pm EST
    • Domicile and Tax Residency Considerations for Business Owners
      January 22nd, 2025 @ 2:00pm – 3:00pm EST

    How Tax Works, hosted by FRB Partner Matthew E. Foreman, Esq., LL.M. at Falcon Rappaport & Berkman LLP, delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

    Follow us on Bluesky:
    @howtaxworks.bsky.social

    This podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged.

    This Podcast is Hosted by:
    Falcon Rappaport & Berkman LLP
    1185 Avenue of the Americas, Third Floor
    New York, NY 10036
    (212) 203 -3255
    info@frblaw.com

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    20 分