Tax Issues for Cryptocurrency Investment Vehicles: U.S. Tax Law, Reporting, PTP Rules, ECI, Safe Harbors, and More
A live 90-minute premium CLE/CPE video webinar with interactive 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
Jon Van Loo
Partner
Belcher, Smolen & Van Loo
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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Anthony Tuths
Tax Principal
KPMG US
Mr. Tuths is a principal in KPMG's alternative investment unit based out of the firm’s New York... | Read More
Mr. Tuths is a principal in KPMG's alternative investment unit based out of the firm’s New York office and leader of the firm's digital asset tax practice. He serves as the engagement partner and advisor to alternative investment funds of all kinds, including hedge funds, crypto funds, fund-of-funds, private equity funds, endowments and family offices. Mr. Tuths is one of the leading experts in the structuring of alternative investment funds and related asset investments and have extensive experience in counseling investment funds of all types and sizes.
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Cannot Attend June 12?
Early Discount (through 05/16/25)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.