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. Mr. Rappaport is an active member of the Nassau County Bar Association, the New York State Bar Association, and the American Bar Association. He is the current Co-Vice Chair of the Tax Committee of the Nassau County Bar Association.

He serves on the Sales, Exchanges, and Basis Committee of the American Bar Association Taxation Section as its liaison to the Young Lawyers Committee and Diversity Committee. Mr. Rappaport has authored articles for the Nassau Lawyer, Thomson Reuters’ Journal of Real Estate Taxation, The Tax Adviser, and the Journal of Taxation of Investments. He has spoken before the American Bar Association about tax planning for real estate development and 1031 exchanges; he has also spoken before the National Conference of CPA Practitioners about estate, gift, and income tax planning. He is a founder of the young professionals networking group Hydra Collective.

PROFESSIONAL CREDENTIALS AND ACTIVITIES

  • Bar Admissions: New York State, Eastern & Southern Districts of New York, United States Tax Court
  • Memberships: American Bar Association (Taxation Section), New York State Bar Association, Nassau County Bar Association
  • Executive Positions:
    • Founding Member of Hydra Collective, Inc., a business networking organization for young professionals with approximately 225 members throughout Long Island, NYC, and Westchester
    • Co-Vice Chair, Tax Law Committee of the Nassau County Bar Association, June 2014-June 2016
    • American Bar Association (Taxation Section), Sales Exchanges & Basis Committee – Young Lawyers Committee Liaison
  • Publications:
    • “Tax Consequences of Partnership Mergers and Divisions” (with Professor Bradley T. Borden of Brooklyn Law School – in progress)
    • “The Unique Income Tax Issues of Collectibles,” 33 J. Tax’n. Inv. 29 (2016).
    • “How the Concept of Partnership Minimum Gain Prevents Abuse,” Nassau Lawyer (December 2015)
    • “Is an Anomaly in Form 8960 Resulting in an Unintended Tax on Tax-Exempt Income?” The Tax Adviser (November 2015)
    • “Getting ILITs Exactly Right – from Start to Finish,” Nassau Lawyer (July 2015)
    • “What Allen v. U.S. Means for Real Estate Tax Planning,” 32 J. Tax’n. Inv. 35 (2015)
    • “What Everyone Should Know About IRC Section 754 Elections,” Nassau Lawyer (December 2014)
    • “Pre-Transfer Development in Bramblett Transactions,” 41 Real Est. Tax’n. 162 (2014) (with Professor Bradley T. Borden of Brooklyn Law School)
    • “Real Estate Capital Gain Preservation Transactions After Pool v. Commissioner,” 31 J. Tax’n. Inv. 67 (2014)
    • “The Tax Consequences of Income-Based Repayment of Student Loans,” Nassau Lawyer (December 2013) – with Marion Livermore, 3L at St. John’s University School of Law
    • “Beware the Reciprocal Trust Doctrine,” Nassau Lawyer (December 2012)
  • Speaking Engagements:
    • “Intermediary Installment Sales,” presented before the Sales, Exchanges & Basis Committee at the January Meeting of the American Bar Association Section on Taxation, January 30, 2016 (with Alan Lederman of the Gunster Law Firm and Mark Wilensky of Meltzer, Lippe, Goldstein & Breitstone)
    • “Choice of Entity in Real Estate Ventures,” presented before the Long Island Real Estate Alliance, December 15, 2015
    • “Opportunities and Pitfalls of Advanced Life Insurance Techniques,” presented before the National Conference of CPA Practitioners’ Long Island Tax Professionals Symposium, November 19, 2015
    • “Networking 101,” presented before Hydra Collective, November 18, 2015
    • “How a Tax Lawyer Enhances the CPA’s Practice,” presented before professionals assembled by Dr. Ronald K. Stair of Creative Plan Designs, November 17, 2015
    • “Estate Planning for Young Professionals,” presented before the Young Lawyers Committee of the Nassau County Bar Association, November 12, 2015
    • “Navigating the Net Investment Income Tax,” presented before the advisors of Morgan Stanley, October 20, 2015
    • “Tax Consequences of Divorce,” a panel discussion at the Nassau County Bar Association with Alisa Geffner of Samuelson, Hause, Samuelson, Kersch & Geffner, October 7, 2015
    • “New York State Estate Taxes: What’s New After 2014,” presented before the advisors of Morgan Stanley, September 24, 2015
    • “Business Succession Planning,” presented before the advisors of Morgan Stanley, July 28, 2015
    • “Opportunities and Pitfalls of ILITs,” presented before the advisors of Francis Financial, May 20, 2015
    • “Tax Treatment of Franchises,” presented before the Sales, Exchanges & Basis Committee at the May Meeting of the American Bar Association Section on Taxation, May 9, 2015 (with Alan Lederman of the Gunster Law Firm and Mark Wilensky of Meltzer, Lippe, Goldstein & Breitstone)
    • “1031 and Other Real Estate Tax Techniques,” presented before Morgan Stanley Wealth Management (Jericho, NY), May 5, 2015
    • “Protection of Inherited Retirement Assets After Clark v. Rameker,” presented before WEB-NY at the Manhattan offices of Alston & Bird LLP, March 18, 2015
    • “The New Normal: Estate Planning After Changes in State and Federal Law,” presented before an audience of accountants and financial advisors at the request of Integrity Advisors Pension Consultants, November 13, 2014 (800 Westchester Avenue, Rye Brook, NY) and November 18, 2014 (Yale Club, New York, NY)
    • “Don’t Fall In: Pool v. Commissioner’s Impact Upon Capital Gain Preservation Transactions,” presented before the Sales, Exchanges & Basis Committee at the May Meeting of the American Bar Association Section on Taxation, May 10, 2014 (with E. John Wagner II of Williams, Parker, Harrison, Dietz & Getzen and Stephen Breitstone of Meltzer, Lippe, Goldstein & Breitstone)