Taxpayers must know the various thresholds and incentive-related amounts as they plan their income and make investment decisions. This is why one must pay special attention to the IRS announcements of inflation adjustments for income and capital gains tax brackets in addition to new numbers for several other common tax deductions and credits. E.g. Rev. ... [Read more]

In our last post, we reviewed the decision (and Supreme Court non-decision) in Ajemian v. Yahoo, Inc., 478 Mass. 169 (2017). At issue was what happens to a user’s email stored with an electronic service provider if the user dies intestate. The court outcome was that the executor of an estate can access a decedent’s ... [Read more]

We wish you and your family a very happy new year! May it bring you everything that you desire.

Nothing is certain but death and taxes. As far as taxes go, there are strong privacy laws protecting individual tax data from the prying eyes of outside parties. After death, individual privacy protections become less certain, especially in the area of digital assets. Probate laws designed in the 18th Century did not foresee the rise ... [Read more]

Virtual currency investing is like life in wild west, but the Securities and Exchange Commission (SEC) keeps an eye on the showdown, requiring some issuers of securities to register by filing forms. The case of SEC v. Shavers provides an example of virtual currency acting as a security, for which the seller must be registered ... [Read more]