Matthew E. Rappaport



Real Estate Law and Transactions

Estates, Trusts and Elder Law

Corporate Practice

Washington University in St. Louis, B.A. (cum laude), 2007

Georgetown University Law Center, J.D., 2011

Georgetown University Law Center, L.L.M., 2011

New York State

United States District Court for the Eastern and Southern Districts

United States Tax Court

Nassau County Bar Association

New York State Bar Association

American Bar Association

Hydra Collective, Inc.

CONTACT

Matthew E. Rappaport
p: 516.228.1300
e: mrappaport@swc-law.com

Matthew E. Rappaport

Counsel

Matthew E. Rappaport concentrates his practice in trusts and estates matters; business succession planning; asset protection; tax matters involving real estate, including § 1031 exchanges; and tax matters involving closely held companies, including mergers and acquisitions. He advises clients regarding tax planning and structuring for generational wealth transfer, commercial real estate enterprises, business transactions, and cross-border considerations. He advises real estate and financial professionals and closely held businesses and assists other attorneys, accountants, financial advisors, bankers and insurance professionals who may need a high level of tax law expertise.

Mr. Rappaport has written numerous articles that have appeared in the Nassau Lawyer, including “How The Concept of Partnership Minimum Gain Prevents Abuse” (December 2015), “Getting ILITs Exactly Right — from Start to Finish” (July 2015), “What Everyone Should Know About IRC Section 754 Elections” (December 2014), “The Tax Consequences of Income-Based Repayment of Student Loans” (December 2013) and “Beware the Reciprocal Trust Doctrine” (December 2012). He wrote the following articles for the Journal of Taxation of Investments: “The Unique Income Tax Issues of Collectibles” (Vol. 33, 2016) and “What Allen v. U.S. Means for Real Estate Tax Planning” (Vol. 21, 2015) and “Real Estate Capital Gain Preservation Transactions After Pool v. Commissioner” (Vol. 31, 2014). His article “Is An Anomaly in Form 8960 Resulting in an Unintended Tax on Tax-Exempt Income” appeared in the November 2015 issue in The Tax Adviser and “Pre-Transfer Development in Bramblett Transactions” was published in the 2014 edition of the Journal of Real Estate Taxation.

In addition, he has spoken before the American Bar Association Section on Taxation, the National Conference of CPA Practitioners’ Long Island Tax Professionals Symposium, the Nassau County Bar Association, Strafford Publications, and the advisors of various law, accounting, and wealth advisory firms across the country.

He is licensed to practice in New York State and is admitted to practice before the Eastern and Southern District Courts of New York and the United States Tax Court. He is an active member of the Nassau County Bar Association, the New York State Bar Association Tax Section, and the American Bar Association Section of Taxation. He served as Co-Vice Chair of the Nassau County Bar Association’s Tax Committee from 2015 to 2016. In addition, he is the Founding Member of Hydra Collective, Inc., a business networking organization for young professionals with more than 200 members and divisions in New York City, Long Island and Chicago.

Mr. Rappaport graduated from Washington University in St. Louis cum laude with a Bachelor of Arts degree in Political Science in 2007. In 2011, he graduated from Georgetown University Law Center with a Juris Doctor and a Master of Laws in Taxation.

 

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