Cryptocurrency

In 2026, judges usually treat Bitcoin as marital property and award each spouse an equitable share—often close to 50/50—based on state law. Courts value coins at a specific cutoff date (separation, filing, or trial), require wallet tracing and exchange records, and can sanction concealment. This article explains valuation, tracing, division methods, and enforcement in crypto […]

In the U.S., many crypto airdrops can be taxable as ordinary income when you gain “dominion and control” over the tokens, typically valued at their fair market value on the date you can access or sell them. The IRS generally treats newly received tokens like compensation or other income even if you didn’t pay cash […]

Crypto can be permanently lost if heirs don’t have the seed phrase/private key—there’s no bank “reset” option. A crypto estate plan should name fiduciaries and securely store access instructions so your executor can retrieve assets. This article explains practical and legal ways to pass down a wallet without compromising security. Why Crypto Inheritance Is Different […]

A federal court ruling has narrowed the scope of U.S. sanctions as applied to Tornado Cash by distinguishing between immutable smart contracts and sanctionable persons or entities. This change affects how developers, users, and intermediaries assess OFAC compliance when interacting with decentralized protocols. This article explains what the court held, what conduct may still trigger […]

To claim a crypto exchange bankruptcy distribution, you must file a Proof of Claim before the court-set bar date in the bankruptcy case. Distributions are typically paid in phases only after assets are identified, valued, and approved under a confirmed plan or liquidation process. This article explains deadlines, documentation, valuation issues, and how to protect […]

To pass down a cold wallet, heirs typically need 1) the device and 2) the seed phrase (12–24 words) plus any PIN/passphrase. Because blockchain assets bypass banks and courts without those credentials, you must document access and authority in an estate plan. This article outlines the exact legal and security steps to transfer a cold […]