Archives: Digital Assets

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Bitcoin and the Like: Further Tax Developments to Monitor

Virtual currency developments continue to emerge, including state tax guidance, a court decision on deductibility of losses, and the Uniform Fiduciary Access to Digital Assets Act (the “Act”). State Tax Guidance The New Jersey Division of Taxation released Technical Advice Memorandum 2015-1 (the “NJ TAM”). The NJ TAM explains New Jersey’s treatment of virtual currency; … Continue Reading

Tools for Digital Assets and Digital Information

 The popular media and estate planning commentators have raised the profile of “digital assets” as being an emerging area of importance as individuals undertake and review their personal estate planning.  This post describes how several existing, commonly utilized estate planning tools are well suited to the particular demands of planning for digital assets. First, for … Continue Reading