The Proposed Regulations (as defined below) track the statutory definition of a digital asset under the Internal Revenue Code but provide that non-fungible tokens (NFTs) and stablecoins also ...
As our lives migrate even further into the digital realm, the definition of “property” continues to expand as everything ...
The Internal Revenue Service (IRS) recently released proposed regulations regarding broker reporting for digital assets, including expansions of and additions to certain definitions, rules, and ...
The U.S. Securities and Exchange Commission (SEC) took one small step backwards in regulating the crypto sector on Wednesday when it erased what would have been its first formal definition of “digital ...
May 19, 2023 - In 2022, the Uniform Law Commission adopted new amendments to the model Uniform Commercial Code ("UCC") to address cryptocurrency transactions, including secured lending involving ...
Digital assets are still in their early stages, yet the investment universe is ripe with innovation. Morningstar is taking steps to provide tools for tracking and analyzing the group of funds more ...
In 2025, New York enacted laws creating a new legal framework—UCC Article 12—for digital assets like cryptocurrencies and NFTs. It focuses on control rather than possession, clarifies transfer and ...
We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...
WASHINGTON - SEPTEMBER 21: Sen. Cynthia Lummis, R-Wyo. (Bill Clark/CQ-Roll Call, Inc via Getty Images) The U.S. digital asset industry has been operating under a tax code that wasn’t built for the ...
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