Blockchain & Digital Assets

A Delaware Series LLC can isolate tokenized real estate assets into separate “series” while using one master entity and one filing. Used correctly, that structure can reduce cross‑liability and simplify administration for multi‑property tokenization. This article explains how to form and draft a Delaware Series LLC for tokenized real estate and how to design the […]

In 2026, most U.S. Ethereum validator staking rewards are reported as ordinary income at fair market value on the date you gain dominion and control, and later dispositions can trigger capital gain or loss. IRS guidance, enforcement, and information reporting continue to evolve for digital assets. This article explains how attorneys should advise clients to […]

Wyoming is the only U.S. state with a dedicated “DAO LLC” statute (Wyo. Stat. § 17-31-101 et seq.), and it can materially reduce governance and liability uncertainty—but it does not exempt tokens from U.S. securities laws. Attorneys structuring a Wyoming DAO must design token rights, marketing, and distribution to avoid Howey investment contract risk and […]

The SEC has proposed a new crypto regulatory framework that could reshape how digital assets are classified and traded in the U.S. If adopted, it may impact exchanges, token issuers, and everyday holders through new compliance and disclosure rules. This article explains the proposal, what might change for buying, selling, and holding crypto, and key […]