Matthew J. Meltzer is Counsel in Flaster Greenberg’s Business & Corporate Department and a member of the firm’s Taxation Group.
There are few things in life that Matt enjoys more than helping clients successfully navigate the tax challenges that confront their businesses.
Matt’s experience runs the gamut. He regularly advises clients in transactional tax matters, including like-kind exchanges of real estate under Section 1031 of the Internal Revenue Code, mergers and acquisitions involving public and privately held businesses, business reorganizations (both in anticipation of a strategic transaction and otherwise) and split-ups, and joint ventures. He has also represented clients in tax controversy matters before state agencies and courts and has assisted clients in negotiating voluntary disclosure arrangements with state revenue authorities. On the counseling side, Matt has worked with several employers to refine their state income tax withholding practices for their remote and hybrid workers, and he regularly advises on routine tax information reporting and compliance matters.
In his like-kind exchange practice, Matt’s experience is similarly diverse: he has assisted family partnerships selling a single property and also regularly works with a publicly traded REIT that buys and sells portfolios of properties in the nine figures. He also advises the intermediary and accommodator parties that facilitate these transactions on behalf of principals as well as the lenders who provide financing.
Matt also advises clients on the income tax treatment of structured litigation settlements, qualified settlement funds, and attorney fee arrangements. He also worked with a client to obtain a private letter ruling holding that damages received on account of “wrongful birth” are excludible from income under Section 104(a)(2) of the Internal Revenue Code.
Matt is a frequent speaker and is tapped for speaking engagements all over the country. He presents continuing education programs on a multitude of tax topics including Section 1031 exchanges, and the IRS's Generic Legal Advice Memorandum (GLAM) and it's impact on attorney fee structures in the structured settlement industry.
An attorney and NSSTA member who attended one of Matt's GLAM presentations said, "This might be the best tax presentation that I've ever heard, including those that I've presented or participated in since Rev Ruling 79-220 was written. Great job!"
Prior to entering law practice, Matt worked as a financial adviser, assisting private clients with issues related to personal income and business-entity tax planning, federal and state taxation audits, and income tax preparation.
Matt Meltzer Decodes the IRS GLAM & Standard Fee Structures
Represented a major, publicly-traded REIT in sales and acquisitions of medical office buildings and senior living facilities located all over the country in like-kind exchanges under Section 1031 of the Internal Revenue Code. The transactions involved both single-property and portfolio property sales and acquisitions. In the past, transactions for this client have involved complex structures such as series LLCs and part sale/part contribution transactions with various joint venture partners. Provided client tax and transactional advice for over a decade to structure and implement sales and acquisitions of billions of dollars of real estate in a tax efficient manner.
- Philadelphia Bar Association, Tax Section, Governing Council - Member
- Philadelphia Holocaust Remembrance Foundation – Board Member, 2021-2022
- Insurance Industry Charitable Foundation – Associate Board Member (Philadelphia Chapter), 2017-2022
- Series 65 Registered Investment Advisor (inactive)
- Tax Attorney Matt Meltzer Discusses IRS GLAM and Its Impact on Attorney Fee Structures on NSSTA Podcast()
- Press Release()
- David Shechtman & Matt Meltzer Prepare FAQ Memo for National Structured Settlement Trade Association()
- Press Release()
Articles & Alerts
- North Carolina Advocates for Justice Blog()
- IRS Finalizes 1031 Real Property Regs: What’s In, What’s Out, and What to DoThe Practical Tax Lawyer()
- The IRS Been “Berry, Berry Good” to Baseball and Other Sports Team Owners in Taxing Player Contract TradesJournal of Taxation of Investments()
- KD, AD, Kawhi, Uncle Drew and Uncle Sam: The Tax Consequences of Player Contract TradesTax Management Memorandum()
- U.S. District Court for the Eastern District of Pennsylvania
- U.S. District Court for the Western District of Pennsylvania
- Vanderbilt University School of Law, J.D.
- Swarthmore College, B.A.
- U.S. District Court for the Western District of Pennsylvania, Hon. Gary L. Lancaster, 2012-2013