Matthew E Foreman

Matthew E Foreman

Falcon Rappaport & Berkman LLP

Matthew E Foreman co-chairs FRB's Taxation Practice Group and advises businesses on the tax effects of a variety of corporate transactions, including taxable and tax-free reorganizations, mergers, sales, and acquisitions. He designs and implements tax-efficient structures for U.S.-based businesses to expand abroad and invest in foreign joint ventures. Mr. Foreman drafts tax memoranda and opinions on a variety of subjects, including tax-free reorganizations, tax-efficient return of capital to owners, Qualified Small Business stock, and various state pass-through entity taxes. He defends clients from audits from the IRS and various state tax agencies, including appealing audit determinations. Mr. Foreman advises clients on a variety of tax issues related to cryptocurrencies, including initial coin offerings (ICOs), taxability of staking and air drops, and the imposition of Sales and Use taxes on the issuance of non-fungible tokens (NFTs). He drafts tax portions of Operating and Shareholder Agreements for businesses in different industries. Mr. Foreman has extensive experience in a variety of SALT issues, especially New York State residency audits and state sales and use tax nexus issues post-Wayfair. He started his career at Big 4 accounting firms where he advised Fortune 500 companies on a variety of tax matters. Mr. Foreman is the Secretary of the State and Local Tax Committee, as well as a Member of the Task Force on Digital Technologies and the Emerging Companies and Venture Capital Committee. He volunteers as a Helpline Volunteer with Savvy Ladies, a 501(c)(3) non-profit organization that brings financial planning education to women. Mr. Foreman also hosts FRB's podcast, How Tax Works, where he unravels the complexities of tax law. He earned his B.S. degree, cum laude, from State University of New York at Albany, J.D. degree from Penn State Dickinson School of Law and LL.M. in Taxation from New York University School of Law.

Matthew E Foreman's Courses

  • New York Business Law 2026

    Business & Securities Law

    NY Specific

    Credits Available
    Credit Status Total
    Connecticut CLE Approved 6 Total
    New Jersey CLE Approved 7.2 Total
    New York CLE Approved 7 Total
    Pennsylvania CLE Approved 6 Total
    OnDemand
  • Business Law From A to Z

    Business & Securities Law

    Credits Available
    Credit Status Total
    Alaska CLE Reciprocity 6 Total
    Alabama CLE Approved 6 Total
    Arkansas CLE Approved 6 Total
    Arizona CLE Approved 6 Total
    California CLE Approved 6 Total
    Colorado CLE Approved 7 Total
    Connecticut CLE Approved 6 Total
    Delaware CLE Approved 6 Total
    Florida CLE Approved 7 Total
    Georgia CLE Approved 6 Total
    Hawaii CLE Approved 6 Total
    Iowa CLE Approved 6 Total
    Idaho CLE Approved 6 Total
    Illinois CLE Approved 6 Total
    Indiana CLE Approved 6 Total
    Kansas CLE Approved 7 Total
    Louisiana CLE Approved 6 Total
    Maine CLE Approved 6 Total
    Minnesota CLE Approved 6 Total
    Missouri CLE Approved 6 Total
    Northern Mariana Islands CLE Approved 6 Total
    Mississippi CLE Approved 6 Total
    Montana CLE Approved 6 Total
    North Dakota CLE Approved 6 Total
    Nebraska CLE Approved 6 Total
    New Hampshire CLE Approved 6 Total
    New Jersey CLE Approved 7.2 Total
    New Mexico CLE Approved 6 Total
    Nevada CLE Approved 6 Total
    New York CLE Approved 7 Total
    Ohio CLE Approved 6 Total
    Oklahoma CLE Approved 7 Total
    Oregon CLE Approved 6 Total
    Pennsylvania CLE Approved 6 Total
    South Carolina CLE Approved 6 Total
    Tennessee CLE Approved 6 Total
    Texas CLE Approved 6 Total
    Utah CLE Approved 6 Total
    Virginia CLE Approved 6 Total
    Vermont CLE Approved 6 Total
    Washington CLE Approved 6 Total
    Wisconsin CLE Approved 7 Total
    West Virginia CLE Approved 7.2 Total
    Wyoming CLE Approved 6 Total
    OnDemand
    6 Alabama CLE
  • Cryptocurrency Law: Stablecoins, Blockchain, and More

    Business & Securities Law

    Credits Available
    Credit Status Total
    California MCLE Paralegal Approved 3 Total
    Alaska CLE Reciprocity 3 Total
    Alabama CLE Approved 3 Total
    Arkansas CLE Approved 3 Total
    Arizona CLE Approved 3 Total
    California CLE Approved 3 Total
    Colorado CLE Approved 4 Total
    Connecticut CLE Approved 3 Total
    Delaware CLE Approved 3 Total
    Florida CLE Approved 3.5 Total
    Georgia CLE Approved 3 Total
    Hawaii CLE Approved 3 Total
    Iowa CLE Approved 3 Total
    Illinois CLE Approved 3 Total
    Indiana CLE Approved 3 Total
    Kansas CLE Approved 3.5 Total
    Maine CLE Approved 3 Total
    Minnesota CLE Approved 3 Total
    Missouri CLE Approved 3.6 Total
    Northern Mariana Islands CLE Approved 3 Total
    Mississippi CLE Approved 3 Total
    Montana CLE Approved 3 Total
    North Dakota CLE Approved 3 Total
    Nebraska CLE Approved 3 Total
    New Hampshire CLE Approved 3 Total
    New Jersey CLE Approved 3.6 Total
    New Mexico CLE Approved 3 Total
    Nevada CLE Approved 3 Total
    New York CLE Approved 3.5 Total
    Ohio CLE Approved 3 Total
    Oklahoma CLE Approved 3.5 Total
    Oregon CLE Approved 3 Total
    Pennsylvania CLE Approved 3 Total
    South Carolina CLE Approved 3 Total
    Tennessee CLE Approved 3 Total
    Texas CLE Approved 3 Total
    Utah CLE Approved 3 Total
    Virginia CLE Approved 3 Total
    Vermont CLE Approved 3 Total
    Washington CLE Approved 3 Total
    Wisconsin CLE Approved 3.5 Total
    West Virginia CLE Approved 3.6 Total
    Wyoming CLE Approved 3 Total
    Delaware Certified Paralegal Program Approved 3 Total
    Florida Registered Paralegal Approved 3 Total
    Indiana Paralegal CLE Approved 3 Total
    Montana CLE Credit for Paralegals Approved 3 Total
    New Mexico Paralegal Division, State Bar of Approved 3 Total
    Ohio Certified Paralegals Approved 3 Total
    NFPA Approved 0 Total
    Texas State Bar of Paralegal Division Approved 3 Total
    OnDemand
    3 Alabama CLE
  • Business Attorneys' Guide to the Big Beautiful Tax Act

    Business & Securities Law

    FastTrack

    Credits Available
    Credit Status Total
    Alaska CLE Reciprocity 3 Total
    Arkansas CLE Approved 3 Total
    Arizona CLE Approved 3 Total
    California CLE Approved 3 Total
    Connecticut CLE Approved 3 Total
    Florida CLE Approved 3.5 Total
    Georgia CLE Approved 3 Total
    Hawaii CLE Approved 3 Total
    Illinois CLE Approved 3 Total
    Indiana CLE Approved 3 Total
    Maine CLE Approved 3 Total
    Missouri CLE Approved 3.6 Total
    Northern Mariana Islands CLE Approved 3 Total
    Mississippi CLE Approved 3 Total
    Montana CLE Approved 3 Total
    New Hampshire CLE Approved 3 Total
    New Jersey CLE Approved 3.6 Total
    New Mexico CLE Approved 3 Total
    Nevada CLE Approved 3 Total
    New York CLE Approved 3.5 Total
    Oklahoma CLE Approved 3.5 Total
    Pennsylvania CLE Approved 3 Total
    Tennessee CLE Approved 3 Total
    Texas CLE Approved 3 Total
    Vermont CLE Approved 3 Total
    Washington CLE Approved 3 Total
    Wisconsin CLE Approved 3.5 Total
    West Virginia CLE Approved 3.6 Total
    OnDemand
    3 Maine CLE