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Estate Planning With Bitcoin and Cryptocurrency: Structuring Transactions, Tax and Non-Tax Issues, Protecting Assets

Recording of a 90-minute CLE webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Tuesday, April 30, 2019

Recorded event now available

or call 1-800-926-7926

This CLE course will guide counsel on critical considerations for estate planning with bitcoin and other cryptocurrency assets. The panel will discuss the impact of bitcoin and cryptocurrency on estate planning, key tax regulations on crypto-assets impacting estates, and explore effective transaction structures and planning techniques to manage both tax and non-tax issues.


The IRS considers cryptocurrency and other digital assets to be personal property. These crypto-assets have value and will become assets of an individual's estate forcing estate planning counsel to consider a variety of factors in drafting estate documents to transfer these types of assets.

Holders of cryptocurrencies risk losing their assets upon death unless they take proactive steps to ensure that these assets pass to their heirs or beneficiaries. Unique planning factors apply to cryptocurrency that counsel must consider, such as the rules regarding the custody, security and accessibility of digital assets, the Uniform Prudent Investor Act, and complex tax regulations. Estate planning counsel must become knowledgable in how these rules impact estate plans and the available transaction structures to ensure efficient administration of the estate.

Listen as our panel discusses the impact of crypto-assets on estate planning, the tax and non-tax issues that may arise, and offers essential techniques for the effective administration of an estate with these types of assets.



  1. Recent IRS developments on cryptocurrency and impact on estate planning
  2. Custody and accessibility of crypto-assets
  3. Applicability of the Uniform Prudent Investor Act and planning considerations
  4. Structuring transactions to manage tax and non-tax issues involving crypto-assets


The panel will review these and other key issues:

  • Recent IRS developments on cryptocurrency and the impact on estate planning
  • Accessibility and accounting for crypto-assets in an estate plan
  • Implications of the Uniform Prudent Investor Act
  • Effective estate planning techniques for crypto-assets; use of LLCs, trusts, etc.
  • Evaluating a step-up or step-down in basis
  • Structuring transactions to manage both tax and non-tax issues involving crypto-assets


Haimo, Barry
Barry E. Haimo

Haimo Law

Mr. Haimo is an attorney practicing exclusively in the fields of estate and business planning (also known as trusts and...  |  Read More

Kaplow, Robert
Robert D. Kaplow

Maddin Hauser Roth & Heller

Mr. Kaplow is a member of the State Bar of Michigan (Taxation and Probate and Estate Planning sections), Oakland County...  |  Read More

Von Kohorn, Katie
Katie L.S. Von Kohorn

Casner & Edwards

Ms. Von Kohorn specializes in trusts & estates and exempt organizations. Her practice focuses on estate planning,...  |  Read More

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