Matthew Foreman
Nuremberg
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Articles by Matthew Foreman
Executive Order Accelerates Reclassification for Medical Marijuana, Keeps Reclassification Timeline Started Under Biden Administration
On April 23, 2026, the Department of Justice (DOJ) and the Drug Enforcement Administration (DEA) issued an executive order (the Order)1 to move (i) products approved by the Food and Drug Administration (FDA) containing marijuana and (ii) marijuana products regulated by a state medical marijuana license, from Schedule I of the Controlled Substances Act (CSA) to Schedule III.2 At the time this article was written, only three prescription drugs containing cannabis or cannabis-derived compounds...
Consequences Regarding USPS Postmark and Mailing Practices for IRS Mailing
[co-author: Bristol Francis] Introduction Effective December 24, 2025, the United States Postal Service (“USPS”) amended the Domestic Mail Manual (the “D.M.M.”) by introducing section 608.11, Postmarks and Postal Possession.1 While the amendment does not substantively change current practices, the amendment clarifies postmarking and mailing practices already in existence by bolstering the public’s understanding of postmarks and rules governing the deemed postmark date of mailed items.
Can I Deduct the Money That I Sent to (or Was Stolen by) a Scammer? | JD Supra
[co-author: Tonya Hurd] It’s probably safe to say that anyone with a cell phone or an email account has been the target of a scam, such as phishing, smishing, or quishing.[1] The scammers, disguised as bank employees, too-good-to-be-true investment opportunities, or a loved one in a sticky situation, contact individuals attempting to induce the target to transfer funds from their bank accounts or retirement accounts.
IRS Releases Revenue Procedure 2025-28 Providing Guidance on Electing to Accelerate Deduct R&E Under Section 174 | JD Supra
[co-author: Joelle Vilinsky] On August 28, 2025, the Internal Revenue Service (IRS) issued Revenue Procedure 2025-28, providing procedural guidance for taxpayers on the treatment of research and experimental (R&E) expenditures[1] under I.R.C. § 174. The Rev. Proc.
Profits interests: The most tax-efficient equity grant to employees
Granting equity in a business is a common way for limited liability companies (LLCs) and other entities taxed as partnerships1 to incentivize and encourage employees2 to continue their efforts toward the company’s overall growth and success.
Profits interests: The most tax-efficient equity grant to employees
feature employee benefits & pensions Granting equity in a business is a common way for limited liability companies (LLCs) and other entities taxed as partnerships1 to incentivize and encourage employees2 to continue their efforts toward the company’s overall growth and success.
No Tax on Tips: Pragmatic Tax Proposal or Populist Tax Policy Nightmare? | JD Supra
Recently, both major-party presidential candidates have come out in favor of a “no tax on tips” proposal, though neither candidate has indicated how to implement one. There have been proposals from other legislators, though none of them seem to be appropriately studied or planned, and neither candidate seems to be on the way to endorsing any specific method.
Bootstrapping cascaded random matrix models: Correlations in permutations of matrix products
Random matrix theory is a useful tool in the study of the physics of multiple scattering systems, often striking a balance between computation speed and physical rigour. Propagation of waves through thick disordered media, as arises, for example, in optical scattering or electron transport, typically necessitates cascading of multiple random matrices drawn from an underlying ensemble for thin media, greatly increasing the computational burden.
Cannabis Rescheduling – A Look Towards the Future of the Industry | JD Supra
[co-author: Terran Cooper] The Drug Enforcement Administration (DEA) will call for cannabis to be rescheduled according to a report by the Associated Press. The anticipated rescheduling follows the Department of Health & Human Services’ (HHS) August 2023 recommendation, based on scientific support for the rescheduling from the FDA, that cannabis be rescheduled under Schedule III of the Controlled Substances Act.
For Tax Purposes, Are Limited Partners Really Limited Partners? | JD Supra
[co-author: Vaughn Collopy] In Soroban Capital Partners v. Commissioner,[1] the United States Tax Court determined that entities formed as state law limited partnerships did not necessarily mean that the limited partnerships’ limited partners were limited partners for federal income tax purposes and therefore exempt from self-employment taxes.[2] Self-Employment Taxes Under Section 1402 of the Internal Revenue Code (“IRC”), individuals must pay a tax on net earnings from self-employment.
Grandi progetti e investimenti privati / Grand projects and private funding
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La fantascienza, la città e il futuro / Science fiction, the city and the future
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IRS Announces Audits of Business Jet Usage as Part of Larger Effort to Target High-Income Taxpayers | JD Supra
[co-author: Sam Brady] On February 21, 2024, the IRS announced[1] plans to begin audits on aircraft that may be used for both business and personal purposes. This push is a part of the IRS’s broader focus on improving tax compliance in high-income categories and is being funded by supplemental funding allocated to the IRS by the Inflation Reduction Act.
Digital Assets Reporting Requirements Under Section 6050I | JD Supra
[co-author: Christopher Rivera] On January 16, 2024, the Treasury Department and Internal Revenue Service (“IRS”) announced that the agencies are postponing the implementation of increased reporting requirements for digital asset transactions under the recently amended Section 6050I of the Internal Revenue Code (“IRC”).[1] This interim measure will remain in effect until further regulations are developed and issued by both the Treasury and the IRS.[2] However, as these increased reporting...
IRS Announces Voluntary Disclosure Program for Employee Retention Credit (ERC) | JD Supra
January 4, 2024 To embed, copy and paste the code into your website or blog: [co-author: Samuel Brady] On December 21, 2023, the IRS announced a new Voluntary Disclosure Program (the “Program”), allowing employers (both businesses and not-for-profits) who received the Employee Retention Credit (“ERC”) to repay 80% of the claimed ERC without penalty and interest provided they meet certain requirements.
IRS Turns Its Attention to Nonfungible Tokens
On March 21, 2023, Department of the Treasury and the Internal Revenue Service released Notice 2023-27 (the Notice), which discussed their intent to issue detailed guidance characterizing certain nonfungible tokens (NFTs) as collectibles for U.S. federal income tax purposes under Internal Revenue Code Section 408(m).
Single pixel polarimetric imaging through scattering media
Abstract Polarimetric imaging can provide valuable information about biological samples in a wide range of applications. Detrimental tissue scattering and depolarization however currently hamper in vivo polarization imaging. In this work, single pixel imaging is investigated as a means of reconstructing polarimetric images through scattering media.
Fantasy Football Buy Low/Sell High: Week 1
Buy Low Sell High: Week 1 Football is back! We haven’t seen a meaningful NFL snap since the Falcons’ historical collapse in Super Bowl LI, and after 214 days of waiting, hand-wringing, over-analyzing football in shorts, and dissecting our fantasy drafts, Week 1 will finally kick off Thursday night as the Chiefs visit the Patriots in Foxborough to kick off the 2017 season.
Field Correlations in Surface Plasmon Speckle
Abstract In this work fluctuations in the electric field of surface plasmon polaritons undergoing random scattering on a rough metallic surface are considered. A rigorous closed form analytic expression is derived describing second order correlations in the resulting plasmon speckle pattern assuming statistically stationary and isotropic roughness. Partially coherent planar Schell-model source fields can also be described within the developed framework.
NFL Power Rankings Week 14
NFL Power Rankings As you might have guessed, the top two teams traded places this week. But in fact, none of the top teams look unbeatable. The Saints, who overmatched the Rams a few weeks ago, only scored 10 points in a strange Week 13 loss. The Chiefs’ star running back is no longer a Chief. The Chargers needed a miracle comeback (and arguably some help) to pull out their last-minute road win against the Steelers, who may be without James Conner for a few weeks.
NFL Power Rankings Week 13
NFL Power Rankings After 12 weeks of the 2018 season, I feel confident that the winner of Super Bowl LIII will be one of the top 8 teams in our Week 13 Power Rankings…or the Colts. As always, these rankings loosely reflect my current Super Bowl odds. New Orleans Saints Power Ranking: 1 Record: 10-1 Previous Rank: 1 Week 12: Win vs Falcons, 31-17 Week 13: Thursday Night Football @ DAL Is their Week 13 TNF tilt in Dallas a trap game for the Saints?
NFL Power Rankings Week 12
NFL Power Rankings In preparation for Thanksgiving, Week 11 was an ideal bye week for the Gridiron Experts’ Power Rankings. Rested and re-energized for a late-season push, we’re back and psyched for Week 12! Though the Saints seem to increase their stranglehold on the #1 spot with each passing week, the Rams and Chiefs put on a Monday Night Football game for the ages. At this point in the season, I could see any of the top 5 teams winning the Super Bowl.
NFL Power Rankings Week 9
You could argue that Ty Montgomery is personally responsible for keeping the Rams unbeaten, and therefore at the top of this week’s rankings. The Packers wouldn’t argue with you. The top 4 remain rock-solid this week, and Week 9’s marquee matchups (LAR-NO, PIT-BAL, GB-NE) will determine how the top 10 shake out next week. As always, these rankings loosely reflect my current Super Bowl odds.
NFL Power Rankings Week 8
After bullying the 49ers in Week 7, the Rams maintain the top spot in this week’s rankings, and the rest of the top ten sees some stability for the first time in 2018. There is little change (or hope) among the bottom teams in our rankings. As always, these rankings loosely reflect my current Super Bowl odds. Another week, another dominant performance from the best team in the league.
NFL Power Rankings Week 7
Week 6 featured two fantastic prime-time shootouts: the as-expected Chiefs-Patriots tilt on Sunday Night Football, and the much more surprising 49ers-Packers game on Monday night. The Rams maintain their stranglehold on the top spot in this week’s rankings, but the rest of the top ten continues to see a lot of fluctuation. The Week 7 Power Rankings focus on impact players for each team. As always, these rankings loosely reflect my current Super Bowl odds.
NFL Power Rankings Week 6
The supposed Week 5 showdown between the Jaguars and Chiefs failed to live up to the hype, so let’s hope for more when the Chiefs visit the Patriots this week. Rookie QBs were a surprising 4-0 in Week 5, something that’s unlikely to happen again this season. The Week 6 Power Rankings focus on a burning question for each team. As always, these rankings loosely reflect my current Super Bowl odds. What is the Rams’ Achilles heel? If they have one, it’s injuries.
NFL Power Rankings Week 5
The 2018 season has reached the quarter pole, and for the first time, there’s some stability among the top teams in our power rankings. The showdown between the Jaguars (no. 3) and Chiefs (no. 2) looks like the NFL’s game of the week. As always, these rankings loosely reflect my current Super Bowl odds. Another week, another convincing win against a quality opponent for the Rams. A visit to CenturyLink Field to face the resurgent Seahawks will be another good test for this team.
NFL Power Rankings Week 4
Does anyone want the no. 2 spot in these rankings? Last week’s 2nd, 3rd, and 4th-ranked teams all lost in Week 3, and the incumbent no. 1 Rams suffered potentially significant losses to their secondary. Meanwhile, last week’s 29th, 30th, and 32nd-ranked teams all notched wins this weekend. What is this, Bizarro World? As always, these rankings loosely reflect my current Super Bowl odds. The Rams convincingly won the “Fight for L.A.” but lost both starting corners to injury in Week 3.
NFL Power Rankings Week 3
The second week of the NFL season gave us some of the best quarterback play in recent memory, some of the worst kicking, and another dose of Fitzmagic. This week, we have a new top 3! As always, these loosely reflect my current Super Bowl odds. The Rams were dominant in all facets of the game on Sunday, and have shown no glaring weakness through two games. The Chargers’ offense will be a good test for the Rams’ secondary when the “Fight for L.A.” plays out on the field this week.
NFL Power Rankings Week 2
The first week of the NFL season was alternately thrilling and weird. There was Fitzmagic, a @cheetah running wild in Los Angeles, a game that lasted almost the entire day on Sunday, a comeback for the ages in Green Bay, and unfortunate injuries to key players. Like my Week 1 Power Rankings, these loosely reflect my current Super Bowl odds. I welcome your feedback, good or back. Let it rain.
NFL Hot Takes: Quick Picks with Gridiron's Top Pick'em Champ
Last year Matt Foreman was Gridiron Experts top NFL Pick’em Guru, going 178-78 (69.5%) straight up and a very respectable 142-114 (55.4%) against the spread. With with only a few days before the start of the NFL season, Matt wanted to share some quick in-season bets, and futures. When it comes to sports betting, I always find that the bets that seem obvious are often losing ones. As they say, Vegas wasn’t built on winners. With that in mind, I’ve provided a few prop bets that are long shots.
NFL Power Rankings Week One
Football is back! After waiting 214 days since the last meaningful NFL game, the 2018 season finally kicks off on Thursday night in Philadelphia. I’m excited to take over the weekly Power Rankings column this season and look forward to the feedback from our readers. Heading into Week 1, without having seen a meaningful down of football yet, this is essentially a reflection of the current Super Bowl odds as I see them.
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