Tax Issues for Cryptocurrency Investment Vehicles: U.S. Tax Law, Reporting, PTP Rules, ECI, Safe Harbors, and More
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
This CLE/CPE course will provide tax and other interested professionals with an in-depth analysis of key tax considerations and challenges for digital asset investment vehicles and hedge funds investing in cryptocurrency and other digital assets. The panel will discuss U.S. tax rules and obstacles for fund managers and investors, reporting requirements, publicly traded partnership rules, trading safe harbor rules, ECI, and other fundamental issues applicable to the taxation of investment vehicles investing in digital assets.
Applicable U.S. tax rules
IRS tax treatment of digital asset transactions
Tax objectives for U.S. and foreign investors
Characterization, reporting, and other compliance issues
Fund structuring issues and options
The panel will discuss these and other key issues:
- What are the competing tax preferences of fund investors that practitioners must juggle when structuring investment funds?
- What is the IRS' position on the tax treatment of cryptocurrency and other digital assets?
- How do U.S. tax rules impact tax planning when structuring private investment funds intending to either invest in digital assets or to accept digital assets as investments?
- What are the fund structuring issues and options for structuring digital asset investment vehicles?
Mr. Gelernter's specialties are international tax services, primarily reorganizations and restructurings.| Read More
Mr. Gelernter's specialties are international tax services, primarily reorganizations and restructurings.Close
Mark E. Mullin
Mr. Mullin is an associate in Shartsis Friese LLP’s Family Wealth Planning and Tax Groups. His practice uniquely... | Read More
Mr. Mullin is an associate in Shartsis Friese LLP’s Family Wealth Planning and Tax Groups. His practice uniquely keeps one foot in business tax planning and the other in personal tax and estate planning. Through this combined knowledge, Mr. Mullin can find and exploit unique planning opportunities for his clients, and has found a unique ability to work through and optimize even the most complicated of overlapping business, investment, trust, and charitable structures.Close
Jonathan (Jon) Van Loo
Belcher Smolen & Van Loo
Mr. Van Loo is a tax lawyer who focuses his practice on achieving the optimal result for his clients in a variety of... | Read More
Mr. Van Loo is a tax lawyer who focuses his practice on achieving the optimal result for his clients in a variety of transactions and situations. He is equally comfortable advising individuals on sensitive international tax matters such as the tax aspects of expatriation as well as private companies seeking advice on structuring complex acquisition transactions. Mr. Van Loo’s current practice focuses on the tax aspects of initial coin offerings, the formation and operation of private investment funds, M&A transactions, and tax issues confronting FinTech companies.Close