Matthew “Matt” Joyce is a Partner in the Corporate, Business and Tax department. Matt concentrates his practice in the areas of income tax planning, real estate and 1031 exchanges, planning for family offices and closely held businesses, tax credit finance and renewable energy tax incentives, Opportunity Zones, tax controversies, tax aspects of M&A transactions, and partnership tax strategies. Matt develops tax planning strategies that minimize and defer business and individual taxes at the Federal, State and local levels. Matt regularly counsels high-net-worth individuals and business executives on tax planning strategies for business and investment activities. Matt works with clients and their professional advisors to implement tax strategies that deliver meaningful economic results and further business goals.
Prior to joining Rubin and Rudman, Matt was a Senior Tax Counsel at a Rhode Island-based firm specializing in tax, bankruptcy and business law where he represented client industries including private equity, investment banking, real estate development, and tax credit finance. In addition to tax planning, Matt also represents clients in complex tax controversies and general corporate matters.
Representative Experience
- Tax planning for real estate developers – maximizing capital gains in real estate developments
- Sophisticated planning for 1031 Exchanges including drop and swaps, reverse exchanges, improvement exchanges, parking arrangements and Delaware Statutory Trusts
- Represented several New England real estate investment firms in connection with tax planning for the acquisition and development of large residential subdivisions
- Represented private equity fund in connection with planning for $10 million plus in state income tax credits
- Represented high net worth individuals in establishing captive Opportunity Zone Funds and compliance with Opportunity Zone program requirements
- Represented international investment bank in divestiture of leveraged partnership assets
- Represented real estate developer in connection with federal and state tax credit financing for mixed-use rehabilitation of historic office building
- Represented alternative energy investment firm in tax planning for utility scale solar farm
- Represented public utility companies and telecommunications companies in connection with state tax appeals
- Represented closely held businesses and family offices in connection with succession planning
Recognition and Awards
- Selected, Massachusetts Rising Stars List, 2018, 2019, 2020
- Named, Boston magazine, Top Lawyers, Tax Law, 2023
Professional and Community Involvement
- Member, Rhode Island Bar Association
- Member, Boston Bar Association
- Member, New Hampshire Bar Association (Tax Section)
- American Bar Association (Tax Section)
Publications and Speaking Engagements
- Speaker, “Liquidation and Termination of Businesses,” Massachusetts Association of Accountants (May 2020)
- Author, “In the (O)Zone: New Tax Program Guides Investor Capital to Areas of Need,” Rhode Island Bar Journal (July/August 2019)
- Author, “Tax Alchemy: Converting Ordinary Income to Capital Gain,” New Hampshire Bar Journal (February 2018)
- Author, “1031 Exchanges: Delaware Statutory Trusts as Synthetic Alternatives to Drop and Swaps,” Massachusetts Society of CPAs, Friday@Five (November 2016)