Taxation of Decentralized Finance Transactions: IRS Guidance, Tax Issues for DeFi Lending, Staking, and Liquidity Mining
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
This CLE/CPE webinar will provide tax counsel, accountants, and other advisers with a critical analysis of IRS tax treatment of decentralized finance (DeFi) transactions. The panel will discuss the IRS' position on the tax treatment of DeFi companies and platforms, critical tax considerations for U.S. taxpayers, entities, and tax-exempts, IRS enforcement, proper reporting for DeFi lending, staking, yield farming/liquidity mining, and other key tax issues.
Outline
- Overview of DeFi
- Applicable tax rules
- Characterization of DeFi transactions
- Reporting and compliance
- State and local tax considerations
Benefits
The panel will review these and other key issues:
- How are U.S. tax rules applied to DeFi platforms and transactions?
- What characterization issues arise for DeFi under current tax law?
- What are the reporting requirements and compliance pitfalls for DeFi transactions?
- What are the state and local tax challenges of DeFi transactions?
Faculty
Jason B. Freeman, J.D., CPA
Founder and Managing Member
Freeman Law
Mr. Freeman is a dual-credentialed attorney-CPA, author, law professor, and trial attorney. He represents clients in... | Read More
Mr. Freeman is a dual-credentialed attorney-CPA, author, law professor, and trial attorney. He represents clients in litigation and disputes, with a particular focus on federal and state tax controversies. Mr. Freeman handles IRS audits and other investigations and represents clients facing tax and white-collar or financial-related charges. He also advises and assists clients with tax and regulatory compliance, including domestic and international tax planning and regulatory reporting requirements. He serves on the law school faculty at SMU’s Dedman School of Law, where he teaches a course in the law of federal income taxation, and he is a frequent public speaker across the country, presenting and educating on various legal topics.
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Matthew E. Rappaport, Esq., LL.M.
Vice Managing Partner
Falcon Rappaport & Berkman
Mr. Rappaport counsels clients on technical and complex tax issues. He works closely with closely held business owners,... | Read More
Mr. Rappaport counsels clients on technical and complex tax issues. He works closely with closely held business owners, real estate investors/developers, and high net worth families. He advises clients on a wide array of issues including, generational wealth transfer, family business succession, tax structuring of mergers, acquisitions and reorganizations of business entities, windfall planning for major liquidity events, tax provisions of operating agreements, 1031 Exchanges, conversion of investment real estate, and audits hinging on the outcome of a highly technical issue.
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