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Articles by Brett R. Cotler
The IRS Revisits Staking ETPs: Key Updates in Rev. Proc. 2026-20
New staking guidance is always helpful in the weeks leading up to Halloween. Should we use Hawthorn or Oak; or are silver stakes better for slaying vampires? Is Aspen really naturally toxic? Pardon me, this SKrypto post is about another kind of staking: staking in exchange-traded products (“ETPs”).
Digital Asset Tax Certainty Act: Building on PARITY
How the proposed legislation would adapt longstanding tax rules to digital assets and address web3-native transactions Overview In the days following the CLARITY Act’s failure to obtain the votes needed to proceed to general debate in the Senate, the House Committee on Ways and Means advanced a separate digital asset tax bill: the Digital Asset Tax Certainty Act (DATCA).
Second Circuit Clarifies the Limited Partner Exception to Self-Employment Tax | JD Supra
Key Takeaway: Formal limited partner status is not enough. The Second Circuit affirmed the Tax Court's functional analysis test, holding that a partner must have limited liability and must not run, manage, or control the partnership's business to qualify for the exception in Section 1402(a)(13). Background On September 17, 2026, the U.S. Court of Appeals for the Second Circuit affirmed the Tax Court in Soroban Capital Partners LP v.
SEC Releases Much Awaited Proposal: Regulation Crypto Assets
On August 18, 2026, the SEC proposed Regulation Crypto Assets, a new rule intended to create a tailored securities offering regime for certain investment contracts involving crypto assets.
Jones Act Waiver Voyages Are Not Eligible for Section 883
On August 11, 2026, President Trump extended and narrowed the existing waiver of the Jones Act (the “Waiver”), which permits foreign-flagged vessels to transport certain cargos between U.S. points. The original waiver was set to expire in mid-August; the President’s action extended the waiver for another 90 days until mid-November.
It’s Cool to Be In‑Kind: Tax and Non‑Tax Considerations of In‑Kind Distributions of Partnership Property
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