Speakers

Jon Feldhammer Partner Baker Botts	Richard Ramirez Partner Baker Botts	Kathyrn McEvilly Senior Associate Baker Botts

Moderator

Erika L. Yuen Yuen & Yuen, Prof. Law Corp.

This presentation addresses the benefits and challenges of gifting cryptocurrency and issues that arise in administering trusts with cryptocurrency. This presentation also provides a general overview of cryptocurrency, including the tax treatment of cryptocurrency and recent IRS developments.

Topics

• Overview of Blockchain and Virtual Currency
            i. Terminology
            ii. Centralized and Distributed Ledgers
            iii. Bitcoin Overview, with example

• Tax Considerations and Recent Developments
            i. Tax Treatment of Virtual Currency Generally
            ii. Gifting and Accepting Virtual Currency
            iii. Recent IRS Developments 
•  Planned Giving Techniques and Considerations
            i. Benefits of Gifting Virtual Currency
            ii. Planned Giving Techniques
            iii. Issues in Gifting Virtual Currency
• Administering Trusts with Virtual Currency

Section Chair

Erika L. Yuen, Yuen & Yuen, Prof. Law Corp.

Event Code: G210507

For a printable flyer, click here.

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Cost

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Program Access

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MCLE Notice

To receive MCLE credit, you must sign in during the designated MCLE registration period. This activity is approved for Minimum Continuing Legal Education credit by the State Bar of California. BASF is a certified provider: Provider #103

Accessibility

People with disabilities and/or special requests should contact BASF regarding reasonable accommodations.