Naya Pearlman, a Partner in Berdon LLP’s Tax Department, has more than 18 years of professional experience as a tax advisor. She advises on all aspects of federal income taxation, including entity formations and transactional matters. Naya regularly counsels individuals and businesses on tax law changes and advises them with strategies that are tailored to meet the client’s specific needs.
Her areas of expertise include:
- Tax planning and reporting for digital assets, including cryptocurrencies and non-fungible tokens (NFTs)
- Advising on tax implications of COVID-19 stimulus relief, including Paycheck Protection Program (PPP), Employee Retention Credit (ERC), and retroactive depreciation adjustments
- Evaluating tax aspects of business transactions and reviewing tax provisions in operating agreements, asset purchase agreements, membership interest purchase agreements, stock purchase agreements, and other transactional documents
- Structuring cross-border arrangements and international investments, including foreign investment in U.S. real estate
- Planning for tax-deferred arrangements, including involuntary conversions, like-kind exchanges and qualified opportunity zone investments
- Representing foreign nationals in the U.S. and advising U.S. citizens abroad
- Providing estate and income tax planning and devising wealth preservation strategies
- Representing clients before the Internal Revenue Service and state taxing authorities
Naya currently serves as the chair of the Business Tax Tech Committee, which reviews the impact of tax law changes, rulings and administrative guidance, for businesses. Prior to joining Berdon LLP, Naya was a tax partner of a U.S. law firm and served as tax counsel on mergers and acquisitions. Naya also worked closely with multi-generational family-owned businesses on succession planning and provided tax support in litigation matters.
PROFESSIONAL MEMBERSHIPS AND ACTIVITIES
New York State Bar Association
New Jersey State Bar Association
New York State Society of Certified Public Accountants
Recently, Naya was honored among Crain’s New York Business Notable Women in Accounting & Consulting and recognized by the New York Real Estate Journal in their 2021 Women in Professional Services Spotlight. In 2018, she was awarded by the New Jersey Law Journal as a New Leader of the Bar, formerly known as the 40 under 40 award, which recognizes attorneys who have demonstrated professional excellence and notable achievements. Naya was also awarded multiple times as a Super Lawyers Rising Star in Tax Law. Throughout her career, she has presented before professional associations and clients on a wide variety of tax technical topics. Naya has also provided expert tax commentary and insight for various publications, including Tax Notes, Law360 Tax Authority, JD Supra, and Bisnow.
EDUCATION AND LICENSES
Naya graduated from NYU Law School with a Master of Laws in Taxation and earned her Juris doctor from Benjamin N. Cardozo School of Law. She also earned a Master’s in Accounting from the Zicklin School of Business, Baruch College, and is a licensed certified public accountant in New York. Naya received a Bachelor’s degree in Mathematics and Economics, magna cum laude, from Bryn Mawr College. She is admitted to practice law in New Jersey, New York, and the U.S. Tax Court.