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.
Outline
- 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
Benefits
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?
Faculty
Mark E. Mullin
Counsel
Shartsis Friese
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.
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Jonathan (Jon) Van Loo
Partner
Scale
Mr. Van Loo brings over 15 years’ experience providing tax advice to clients ranging from global public companies... | Read More
Mr. Van Loo brings over 15 years’ experience providing tax advice to clients ranging from global public companies to start-ups and individuals facing complex tax situations. His current practice focuses on U.S. tax matters for: mergers & acquisitions (especially venture-backed private companies), formation and operation of private investment funds, cryptocurrency, foreign corporations entering the U.S., individuals expatriating from the U.S., business restructurings, and real estate transactions. For over five years, Mr. Van Loo has been actively involved in advising crypto funds and blockchain projects on a variety of tax matters, including crypto compensation and the creation and sale of new cryptocurrency products.
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Yu Ting Wang, CPA, MST
Shareholder
Yu-Ting Wang, P.C.
Ms. Wang has more than 20 years of experiences in public accounting. She specializes in cryptocurrency and digital... | Read More
Ms. Wang has more than 20 years of experiences in public accounting. She specializes in cryptocurrency and digital assets tax consultation. Ms. Wang works with closely held business and its owners to maximize their tax efficiency and minimize their tax filing stress. She currently serving as Vice Chair of the AICPA Virtual Currency Task Force, and is a member of Chief, a private network for women in leadership.
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