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Digital Coin Offerings: Recent SEC Guidance and Tax Considerations

<a href="https://www.brighttalk.com/webcast/570/286277">Listen to the presentation</a><a href="https://media2.mofo.com/v3/assets/blt5775cc69c999c255/blt658752639e6fca03/62731b830d4d8e1d7f10f448/171013-digital-coin-offerings.pdf">Download presentation materials</a>Token sales, also known as “ICOs,” represent a new capital-raising method that is being explored by a variety of companies in the market. In the past few months, the U.S. Securities and Exchange Commission (SEC) has provided guidance concerning token sales. Although the SEC did not declare that all digital tokens constitute securities, it cautioned, among other things, that certain tokens may be securities and that existing securities frameworks apply to token sales, notwithstanding that digital tokens may be distributed via distributed ledger technology. In addition, the IRS has published guidance relating to tokens that are “convertible virtual currencies” and has indicated that such tokens generally are treated as property for U.S. federal income tax purposes. Token sales, and the legal and regulatory landscapes in the United States and around the world with respect to digital tokens, continue to evolve.This webinar will explore the current legal, regulatory and tax landscape relating to token offerings and will consider the following:<ul><li>What are digital tokens and how are they typically used and sold?</li><li>What guidance has the SEC provided regarding token sales, and what is the significance of that guidance?</li><li>What guidance has the IRS provided regarding tokens, and what tax considerations are relevant to tokens and token sales?</li><li>What are some of the other legal matters that token issuers and their counsel should be aware of when contemplating launching token sales?</li></ul>Speakers:<ul><li>Jay G. Baris Partner, Morrison & Foerster LLP</li><li>Shiukay Hung Associate, Morrison & Foerster LLP</li><li>Daniel R. Kahan Associate, Morrison & Foerster LLP</li><li>Joshua Ashley Klayman Of Counsel, Morrison & Foerster LLP</li><li>Alfredo B. D. Silva Partner, Morrison & Foerster LLP</li></ul><hr>

Digital Coin Offerings: Recent SEC Guidance and Tax Considerations

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Alfredo B. D. Silva

Partner

Digital Coin Offerings: Recent SEC Guidance and Tax Considerations - 451354123

Digital Coin Offerings: Recent SEC Guidance and Tax Considerations

31 Oct 2017 7:00 PM - 8:30 PM