What are Digital Assets?

Digital assets are a recent type of investment. Learn about different digital assets, find out how they work, and see if you ...
JD Supra

Digital Asset Broker Regulations Target DeFi Platforms and Payment Processors

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 ...
JD Supra

IRS Releases Proposed Digital Asset Regulations

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 ...
Investopedia

Cryptocurrency Explained With Pros and Cons for Investment

Learn what you need to know before you invest in a virtual currency Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and ...
Reuters

Perfecting digital assets: There's no control without power

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 ...
Forbes

Lummis Crypto Tax Reform Bill Could Transform U.S. Digital Asset Rules

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 ...
Law

Digital Assets Come of Age with New York’s New UCC Article 12

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 ...