Thursday, November 2, 2023
10:15 AM
to
11:15 AM
Back to Event
Presented by the Business Law, Estates and Probate, and Tax Sections
About the Program
This presenter will discuss recent developments in the taxation of digital assets relevant to financial institutions and investors. Topics are expected to include the recently proposed digital asset broker reporting regulations, IRS Notice 2023-27 and the taxation of non-fungible tokens (NFTS), the tax treatment of crypto lending, staking and wrapping and the application of the commodities trading safe harbor, the straddle rules and the mark-to-market rules of Internal Revenue Code section 475 to investors, traders and dealers in digital assets.
You Will Learn
About the federal income tax treatment of digital assets, with a particular focus on tax and information reporting rules relevant to financial intermediaries, traders and investors
Who Should Attend
Attorneys interested in the taxation of digital assets.
Credit
CT: 1.0 CLE Credit (General)
NY: 1.0 CLE Credit (AOP)
The Connecticut Bar Association/CT Bar Institute is an accredited provider of New York State CLE. This program qualifies for newly admitted and experienced attorneys CLE credits.
Attorneys seeking NY CLE credit who have been admitted to the New York State Bar for two years or less must attend the live seminar for skills or ethics credit, a fully interactive videoconference, or simultaneous transmission with synchronous interactivity. Diversity, Inclusion and Elimination of Bias CLE credits are only available as non-transitional credits. For further information please see the NYCourts.gov page on CLE: http://ww2.nycourts.gov/attorneys/cle/index.shtml.