BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month February 3, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Estate Planning
  • schedule 90 minutes

New IRS Guidance and Safe Harbors for Trusts: Tax & Estate Planning Implications for Cryptocurrency Investors

Rev. Proc. 2025-31, Asset Protection, Hedge Funds, and Investments

Early Bird Pricing!
MSRP
$297.00
$252.45
Save $44.55

Discount expires 12/30/25

This course is $0 with these passes:

CLE
CPE
ALL
  1. keyboard_arrow_leftBack
BarbriPdBannerMessage

About the Course

Introduction

This CLE/CPE course will provide estate planning and business attorneys an in-depth analysis of challenges for cryptocurrency investors and the impact of recent IRS guidance for trusts engaged in digital assets. The panel will discuss the impact of cryptocurrency on estate planning in light of IRS Rev. Proc. 2025-31, asset protection, and investment management, as well as explore effective transaction structures and planning techniques to manage issues related to owning and investing in cryptocurrency.

Description

Cryptocurrency is considered personal property in the eyes of the IRS. These crypto assets will be part of an individual's estate, forcing estate planning and business counsel to consider various factors in planning for transfer and management of crypto assets.

For estate planning purposes, cryptocurrency is taxed similarly to real estate or stock. In contrast, a sale or exchange can lead to capital gains or losses that must be reported on tax returns. Estate planning and tax advisers must consider this tax treatment when documenting gifts, utilizing trusts, and structuring transactions. Unique planning factors apply to cryptocurrencies that counsel must consider, such as the rules regarding the custody, security, and accessibility of digital assets; the Uniform Prudent Investor Act; and complex tax regulations.

In addition, the IRS issued Rev. Proc. 2025-31 providing guidance and safe harbors for investment and grantor trusts relating to digital assets without hindering status as trusts for federal income tax purposes.

Listen as our panel discusses the impact of crypto assets on estate planning and investment management that may arise, as well as offers essential techniques for the effective protection and administration of these types of assets.

Presented By

Matthew L. Dimon
Attorney
Fenwick & West LLP

Mr. Dimon concentrates his practice on a wide variety of domestic and international tax matters, including both tax planning and tax controversy. He has worked with clients from equally varied backgrounds, including cutting-edge startups and large Fortune 100 companies.

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Sean P. McElroy
Attorney
Fenwick & West LLP

Mr. McElroy advises clients, including early-stage startups, unicorns, and Fortune 100 multinationals on a wide array of domestic and international tax planning and tax controversy matters. He has particular expertise advising clients on tax matters related to blockchain and cryptocurrency ecosystems. Mr. McElroy has advised numerous clients on tax issues relating to token generation events, private token sales, NFTs, decentralized autonomous organizations (DAOs), and centralized and decentralized cryptocurrency structures. His clients in this space include protocol development teams, founders, investment platforms, cryptocurrency exchanges, and individual investors. Mr. McElroy also has experience representing clients in tax controversies. He has represented large multinational companies in advance pricing agreements, tax arbitrations, administrative proceedings against the IRS, in U.S. District Court, and in the U.S. Tax Court. Mr. McElroy has also represented taxpayers in controversies relating to the taxation of cryptocurrency.

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Nicole Searing
Attorney
Everbridge Law Group PC

Ms. Searing plans and prepares tax-efficient wills and trusts; advises on entity formations; and helps clients use gifts, sales, and other wealth-transfer strategies.

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, February 3, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. IRS Rev. Proc. 2025-31

II. IRS enforcement for cryptocurrency assets

III. Estate planning issues particular to cryptocurrency

IV. Asset protection for cryptocurrency

V. Hedge fund regulation and management for cryptocurrency

VI. Structuring investments to manage crypto assets

The panel will review these and other key issues:

  • IRS Rev. Proc. 2025-31 and guidance for certain trusts
  • Addressing estate planning issues for cryptocurrency
  • Effective asset protection techniques for crypto assets; use of domestic and international trusts
  • Best practices and key considerations to ensure effective management
  • Tools for establishing pooled cryptocurrency investments

Learning Objectives

After completing this course, you will be able to:

  • Identify income and estate tax issues stemming from IRS Rev. Proc. 2025-31 guidance for certain trusts
  • Recognize tax and estate planning issues for cryptocurrency
  • Ascertain tax planning strategies for establishing pooled cryptocurrency investments
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .