Matthew Foreman, Esq., L.L.M.

About The Lecturer

Matthew E. Foreman 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. and foreign businesses to expand abroad and invest in cross-border ventures. He drafts tax memoranda and opinions on a variety of subjects, including tax-free reorganizations, tax-efficient return of capital to owners, and various state pass-through entity taxes. Matt advises clients on a variety of tax issues related to cryptocurrencies and digital technologies, 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 and has extensive expertise in a variety of SALT issues, especially New York State residency audits and state Sales and Use tax nexus issues post-Wayfair.

Matthew is also:

• Admitted to Practice Law in New York and New Jersey, as well as in front of the U.S. Tax Court
• Member and Secretary, NYC Bar Association, State and Local Tax Committee
• Member, NYC Bar Association, Task Force on Digital Technologies, Subcommittee on Cryptocurrencies
• Member, NYC Bar Association, Emerging Companies & Venture Capital Committee
• Member, NYS Bar Association, Tax Section
• Helpline Volunteer, Savvy Ladies, a 501(c)(3) non-profit organization that brings financial planning education to women

Education

B.S. (Business Administration), University at Albany, State University of New York

J.D., Penn State Dickinson School of Law

LL.M. (Taxation), New York University School of Law