Admitted:

Pennsylvania (1993); Pennsylvania, C.P.A. (1982)

Law School:

University of Pennsylvania, J.D. (Magna Cum Laude), 1993
Villanova University School of Law, 1987
Villanova University, B.S. Accounting (Cum Laude), 1980

Member:

Academy of Legal Studies in Business,
American and Pennsylvania Institutes of C.P.A.’s,
American Institute of C.P.A.’s Tax Division,
American Bar Association,
America Bar Association sections of Taxation, Business Law and Real Estate

Matt is a Pennsylvania licensed certified public accountant (C.P.A.) and attorney. After graduating from Philadelphia’s Central High School in 1976, he attended Villanova University from which he received his bachelor’s degree in Accounting in 1980. He then worked for Ernst & Whinney (predecessor to Ernst & Young) from 1980 to 1985 on its audit and tax staff. From 1985 to 1987, he was controller of Kravco Co., a national developer and manager of regional shopping centers. From 1987 to 1990, he practiced in his own firm, focusing on tax consulting for a variety of corporate clients.

In 1987, he received his Masters in Taxation from Villanova University School of Law and served as an adjunct professor in its graduate tax program from 1988-1990. He graduated from the University of Pennsylvania Law School in 1993. While there, he was invited to the Law Review and served on the Moot Court Board. He interned with the tax department of Morgan, Lewis & Bockius in Philadelphia.

In 1993, he joined the faculty of the College of Business and Economics at Lehigh University as an assistant professor. He was promoted to associate professor in 1998 and to full professor in 2007. Matt serves and has served on numerous College and University Committees and has authored over 80 law review and other articles relating to tax law, corporate governance, executive compensation, and constitutional law matters.

Matt has consulted with numerous clients on tax and corporate related matters. He is a member of the American Bar Association and the American Institute of Certified Public Accountants. He is active in the community and has served on the board of several organizations including St. Joseph’s Preparatory School’s Ice Hockey Club, Little League organizations, and the Center for Literacy. He is also the faculty advisor to various Lehigh University student organizations.

Matt resides in Media, Pennsylvania with his wife, Annamarie and his two children.

Selected Publications:

  • Citizens United and Corporate Political Speech: Did the Supreme Court Enhance Political Discourse or Invite Corruption?, 60 DePaul Law Review 29 (2011).
  • Adding Insult to Injury: The Federal Income Tax Consequences of the Clawback of Executive Compensation, 26 Akron Tax J. 55 (2010).
  • Tax Court Upholds Deductions for MBA Tuition, 84 Tax Strategies 141 (2010).
  • Should the United States Tax Sovereign Wealth Funds?, 26 Boston U. Int’l. L. J. 143 (2009).
  • Success Breeds Discontent: Reforming the Taxation of Carried Interests – Forcing a Square Peg into a Round Hole, 46 Duquesne L. Rev. 423 (2008).
  • The Patenting of Tax Strategies: A Patently Unnecessary Development, 5 DePaul Bus. & Comm. Law J. 437 (2007).
  • Analysis of Proposed 409A Regulations-Part 2: Design and Operational Requirements, 8 Bus. Entities 4 (April 2006).
  • Proposed 409A Regulations-Part 1: Deferred Compensation Subject to Section 409A, 8 Bus. Entities 18 (Feb. 2006).
  • Partnership Provisions of the American Jobs Creation Act of 2004, 7 Bus. Entities 14 (May 2005).
  • S Corporation Rules Liberalized by the American Jobs Creation Act of 2004, 7 Bus. Entities 20 (March 2005).
  • Roundup of Significant Income Tax Developments in 2004, 74 Tax Strategies 26 (2005).
  • United States Accounting Standards-Rules or Principles? The Devil is Not in the Details, 58 U. Miami L. Rev. 1161 (2004).
  • Final Intangible Asset Regulations Make significant Changes in Proposed Rules, 31 Corp. Tax. 15 (2004).
  • Are Compensatory Stock Options Worth Reforming?, 38 Gonzaga L. Rev. 535 (2003).

Curriculum Vitae (click here)

Practice Areas

Taxation; Contracts; Trusts and Estates; Executive Compensation; Business Law