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Matthew E. Rappaport, Esq., LL.M.

Falcon Rappaport & Berkman PLLC
Vice Managing Partner
mer@frblaw.com
(516) 558-3377

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Matthew E. Rappaport concentrates his practice in Taxation related to Real Estate, Corporations, Partnerships, and Trusts & Estates. He advises clients regarding tax planning and structuring for generational wealth transfer, commercial real estate enterprises, business transactions, and cross-border considerations. He primarily advises real estate professionals, financial professionals, and closely-held business owners. He also functions as a subcontractor for other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise.

Mr. Rappaport graduated from Washington University in St. Louis in 2007, cum laude, with an undergraduate degree in Political Science. His undergraduate thesis was a cross-sectional analysis of the corporate culture of the privately held financial firm Edward Jones. He received his Juris Doctor and Master of Laws in Taxation from Georgetown University Law Center in 2011. Mr. Rappaport is licensed to practice in New York. He is an active member of the Nassau County Bar Association, the New York State Bar Association, and the American Bar Association. He was the Co-Vice Chair of the Tax Committee of the Nassau County Bar Association from June 2015 until June 2016.

He serves on the Sales, Exchanges, and Basis Committee of the American Bar Association Section of Taxation. Mr. Rappaport has authored articles for the Nassau Lawyer, Thomson Reuters’ Journal of Real Estate Taxation, The Tax Adviser, Bloomberg BNA’s Tax Management – Real Estate Journal, and the Journal of Taxation of Investments. He has spoken at the request of the American Bar Association, the National Conference of CPA Practitioners, the Financial Planning Association, Strafford Publications, the School of Accounting at LIU Post, and a wide variety of law, accounting, and wealth advisory firms. He is a founder of the young professionals networking group Hydra Collective.

About Us: Matthew E. Rappaport concentrates his practice in Taxation as it relates to Real Estate, Corporations, Partnerships, and Trusts & Estates. He advises clients regarding tax planning and structuring for generational wealth transfer, commercial real estate enterprises, business transactions, and cross-border considerations. He primarily advises real estate professionals, financial professionals, and closely held business owners. He also functions like a subcontractor for other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise.

Archived Webinars

DISTRESSED REAL ESTATE STRATEGIES: TAX IMPLICATIONS AND CONSIDERATIONS
Recorded Date March 6, 2025  Cost Free Presentation Length 2.0 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend Attorney, CFO / Controller, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Real Estate Professional     
NEW GUIDANCE CONCERNING NEW PARTNERSHIP AUDIT RULES
Recorded Date March 21, 2024  Cost Free Presentation Length 1.0 hour  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent     
TAX RISKS IN PROMOTED 453 TRANSACTIONS
Recorded Date February 29, 2024  Cost Free Presentation Length 1.0 hour  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm     
ERC UPDATE: VOLUNTARY DISCLOSURE, CONGRESSIONAL UPDATES & AUDIT PREPARATION
Recorded Date February 15, 2024  Cost Free Presentation Length 1.0 hour  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend Attorney, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent     
CREATIVE PLANNING USING CHARITABLE STRATEGIES
Recorded Date September 28, 2023  Cost Free Presentation Length 1.0 hour  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend Attorney, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent     
TAX ETHICS AND THE PREPARER'S OBLIGATIONS UNDER IRS CIRCULAR 230
Recorded Date September 8, 2022  Cost Free Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Ethics (Regulatory)  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
TAXABLE ESTATE ARSON: CREATIVE ESTATE PLANNING FOR HIGH-NET-WORTH INDIVIDUALS
Recorded Date August 4, 2022  Cost Free Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Specialized Knowledge  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Other     
TAXATION OF CRYPTOCURRENCY, NFTs, AND DECENTRALIZED FINANCE
Recorded Date July 14, 2022  Cost Free Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
REORGANIZATIONS OF TAX PARTNERSHIPS: PART II
Recorded Date September 23, 2021  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
REORGANIZATIONS OF TAX PARTNERSHIPS
Recorded Date August 19, 2021  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
INTRODUCTION TO THE SECTION 1033 EXCHANGE
Recorded Date July 19, 2021  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other, Real Estate Professional     
INTRO TO TAXATION OF EXECUTIVE COMPENSATION: PART II
Recorded Date June 25, 2021  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CFO / Controller, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
INTRO TO TAXATION OF EXECUTIVE COMPENSATION
Recorded Date February 23, 2021  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CFO / Controller, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
WHAT YOUR ESTATE PLAN IS NOT DOING
Recorded Date February 12, 2021  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Specialized Knowledge  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Other     
STARTING YOUR OWN FIRM AND SCALING IT
Recorded Date February 4, 2021  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Business Management and Organization  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Other     
REFERRAL MARKETING FOR CPAS AND OTHER TAX PROFESSIONALS
Recorded Date January 29, 2021  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Communications & Marketing  Course Level Basic      Who Should Attend Bookkeeper, CPA - small firm, CPA - medium firm, Other     
TRYING TO MAKE SENSE OF SECTION 163(j)
Recorded Date October 23, 2020  Cost $30.00 Presentation Length 2.0 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
SECTION 1031 EXCHANGES: THE ADVANCED SEQUEL
Recorded Date August 25, 2020  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other, Real Estate Professional     
THE PASSIVE ACTIVITY RULES: A DEEP DIVE
Recorded Date April 14, 2020  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
PARTNERSHIP ALLOCATIONS: HOW SECTION 704 WORKS
Recorded Date March 17, 2020  Cost $30.00 Presentation Length 2.0 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
ASSET PROTECTION FOR VULNERABLE PROFESSIONALS
Recorded Date February 28, 2020  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Business Law  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Other     
PARTNERSHIP TAX RETURNS: I HAVE LOSSES…BUT CAN I USE THEM?
Recorded Date December 20, 2019  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
TAX PENALTIES, ADVICE, AND OPINIONS
Recorded Date July 23, 2019  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
SECTION 1031 EXCHANGES FROM THE BASIC TO THE ADVANCED
Recorded Date June 14, 2019  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
QUALIFIED OPPORTUNITY FUNDS AFTER THE 2ND ROUND OF PROPOSED TREASURY REGULATIONS
Recorded Date May 24, 2019  Cost $30.00 Presentation Length 2.0 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
A DEEP DIVE INTO SECTION 199A AFTER THE FINAL REGULATIONS
Recorded Date May 14, 2019  Cost $30.00 Presentation Length 2.0 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
§1202: THE HIDDEN GEM OF TAX PLANNING STRATEGIES
Recorded Date March 26, 2019  Cost $15.00 Presentation Length 1.0 hour  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
TAX REFORM: QUALIFIED OPPORTUNITY ZONES: THE END-ALL, BE-ALL OF TAX INCENTIVES
Recorded Date December 14, 2018  Cost $30.00 Presentation Length 2.0 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
TAX REFORM: ESTATE PLANNING IN THE NEW ENVIRONMENT
Recorded Date October 19, 2018  Cost $15.00 Presentation Length 1.0 hour  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
TAX REFORM: THE IMPACT OF TAX REFORM ON THE REAL ESTATE INDUSTRY
Recorded Date October 16, 2018  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
TAX REFORM: NEW PARTNERSHIP AUDIT RULES
Recorded Date October 9, 2018  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
TAX REFORM: THE IMPACT OF TAX REFORM ON INDIVIDUAL TAXPAYERS
Recorded Date July 30, 2018  Cost $15.00 Presentation Length 1.0 hour  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
THE IMPACT OF TAX REFORM ON WEALTH MANAGEMENT, PRIVATE EQUITY, AND HEDGE FUNDS
Recorded Date June 22, 2018  Cost $22.50 Presentation Length 1.5 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other     
A DEEP DIVE INTO THE NET INVESTMENT INCOME TAX
Recorded Date June 13, 2018  Cost $30.00 Presentation Length 2.0 hours  CPE: Not available (archived webinars do not offer CPE credits)  Subject Area Taxes  Course Level Basic      Who Should Attend CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other