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About this Entry

This page contains a single entry by Associate Editor - 3 published on April 29, 2012 8:41 PM.

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Matthew Rappaport

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Georgetown University Law Center, LL.M. (Taxation), 2011
Georgetown University Law Center, J.D., 2011
Washington University in St. Louis, B.S. (cum laude), 2007

Biographical Sketch
Matthew Rappaport is a December 2011 graduate of Georgetown University Law Center's dual-degree program, in which he received a J.D. and an LL.M. in Taxation.  During his tenure at Georgetown, Matthew completed judicial internships for the Honorable Dina E. Fein and the Honorable Robert G. Fields of the Massachusetts Trial Court and the Honorable Craig Iscoe of the Superior Court of the District of Columbia.  Furthermore, he completed internships at Hancock Legal PLLC, a tax and estate planning firm in Washington, D.C.; and Kroll Bond Rating Agency, an emerging NRSRO in Manhattan.  Currently, he is working on corporate and individual tax disputes with the IRS and the New York State Department of Taxation and Finance at Karen J. Tenenbaum, P.C. in Melville, New York.  His passions lie in the practice areas of taxation, business planning, estate planning, and commercial real estate.  He is awaiting admission to the New York State Bar after completing the February 2012 Bar Exam.

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The New York Times recently published an article discussing Apple's corporate tax strategy, which makes use of international tax treaties and shrewd planning to make the company's effective tax rate about one-fourth of what it would have been wit... Read More

Roger Russell of Accounting Today explored the current state of the estate tax regime in the United States and found that professionals generally agreed on one idea: planning is very difficult when the law is changing with each passing year.... Read More

Kevin Packman and Jonathan Strouse of Holland & Knight warn that the IRS is being especially vigilant about the payment of a required foreign excise tax (FET) on certain foreign insurers and reinsurers of insurance policies either issued to America... Read More

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Daniel E. Martinez and Victor Perez of Holland & Knight LLP report that the IRS has put forth new regulations regarding the reporting of financial data to foreign countries in an effort to foster cooperation with those nations in... Read More

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Facebook Founders Provide Model of GRAT Usage from Wealth Strategies Journal 2.0 (Beta) on May 21, 2012 4:45 PM

Mark Zuckerberg and Dustin Moskovitz, two of the chief founders of Facebook, made an intelligent estate planning move in 2008 by setting up Grantor Retained Annuity Trusts (GRATs) for a large portion of their holdings in company stock.  A... Read More

Financial Industry Up in Arms Over FATCA Compliance from Wealth Strategies Journal 2.0 (Beta) on May 21, 2012 5:51 PM

Many financial industry representatives attended a hearing on May 15 to voice comments to the IRS about the implementation of the Foreign Account Tax Compliance Act, or FATCA.  Banks from abroad said that they would have difficulty conforming to... Read More

The Majority Staff of the Senate Budget Committee, which is entirely comprised of Democrats, went on the offensive as it released a short commentary regarding Senator Pat Toomey's (R-Pa.) budget proposal for the fiscal year 2013.  In it, the... Read More

Smart Money: How to Plan for "Taxmageddon" from Wealth Strategies Journal 2.0 (Beta) on May 25, 2012 5:22 PM

Everyone in the wealth management, estate planning, and related industries is well aware that the tax rules associated with President Bush's cuts are set to expire at the end of the calendar year 2012.  Bill Bischoff of Smart Money provides... Read More

In 2011, the IRS issued Notice 2011-101, which was a request for comments about the tax treatment of trust "decanting."  "Decanting" is when a trustee transfers assets from one irrevocable trust to another irrevocable trust.  Mary McNulty of... Read More

IRS Can Calculate Tax Liens Incorrectly from Wealth Strategies Journal 2.0 (Beta) on May 25, 2012 9:20 PM

Forbes analyzed the case of Dionne Warwick's tax lien to illustrate the idea that the IRS can, on rare occasion, be incorrect about the dollar amount of a tax lien.  Ms. Warwick was originally hit with a tax lien in... Read More

In the French Presidential election, Socialist candidate Francois Hollande was victorious over the incumbent, Nicolas Sarkozy, who was painted as the "rich man's candidate."  With Hollande supposedly planning to increase the top marginal tax rate... Read More

The U.S. Tax Court ruled that individuals who purchase a residence through a Subchapter S Corporation cannot claim the first-time home buyers' tax credit, considering the credit is reserved for "individuals" under §36(a).  The Trugmans purchased ... Read More

The U.S. Tax Court ruled that individuals who purchase a primary residence through an LLC cannot claim the first time home buyers' tax credit under §36(a).  This case was similar to the Trugman Case, wherein the taxpayers claimed the credit... Read More

The Congressional Research Service issued a publication analyzing the current U.S. economic situation and the concerns regarding the country's recovery from the recent financial crisis.  The CRS points out that there has been no period of above-a... Read More

According to Jesse Eggert, associate international tax counsel for the United States Treasury, the FATCA final regulations to be released later this year will almost assuredly not include any guidance regarding "pass-thru" payments.  "Pass-thru" ... Read More

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... ליסינג פרטי - כידוע וכזכור, מגיל צעיר מלמדים אותנו שלא לשים את כול הביצים בסל אחד. בכל רגע, נתון אנחנו רוצים לחיות כמו בסרטים, והנה הזדמנות מצויינת להגשים את החלום- השכרת רכב בארץ. המטפל התקש... Ma... Read More

רכישת רכב או ליסינג from רכישת רכב או ליסינג on November 25, 2012 9:13 AM

... חברות ליסינג - כידוע וכזכור, מגיל צעיר מלמדים אותנו שלא לשים את כול הביצים בסל אחד. בכל רגע, נתון אנחנו רוצים לחיות כמו בסרטים, והנה הזדמנות מצויינת להגשים את החלום- השכרת רכב בארץ. המטפל התקש... M... Read More