Savvy Ladies Volunteers

Matthew E. Foreman, J.D., LL.M.

Volunteer’s Bio

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

Admitted to Practice Law in the State of New York and in front of the U.S. Tax Court
Secretary, NYC Bar Association, State and Local Tax Committee
Member, NYC Bar Association, Task Force on Digital Technologies and Subcommittee on Cryptocurrencies
Member, NYC Bar Association, Emerging Companies & Venture Capital Committee

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.-based businesses to expand abroad and invest in foreign joint ventures. He 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. Matt defends clients from audits from the IRS and various state tax
agencies, including appealing audit determinations. He 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). Matt drafts tax portions of Operating and Shareholder Agreements for businesses
in different industries. He 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.

Areas of Expertise (as specified by volunteer)

Career and Income

Tax preparation