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July 24, 2018

Stroock Special Bulletin

Bitcoin’s recent rise to fame and the growing role played by virtual currencies (i.e., “cryptocurrencies”) and distributed ledger technology (e.g., the Blockchain) in a variety of areas, including global finance and e-commerce, has piqued legal and regulatory interest in these topics, which have given rise to a variety of legal issues.  This Stroock Special Bulletin discusses the classification of cryptocurrencies for purposes of federal securities laws and U.S. federal income tax, particularly in the context of Initial Coin Offerings (“ICOs”).
 

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