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A Practical Guide to Estate Administration and Crypto Assets (en Inglés)
Richard Marshall
(Autor)
·
Law Brief Publishing
· Tapa Blanda
A Practical Guide to Estate Administration and Crypto Assets (en Inglés) - Marshall, Richard
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Reseña del libro "A Practical Guide to Estate Administration and Crypto Assets (en Inglés)"
Crypto Assets are pushing the boundaries of the law across multiple jurisdictions in a number of ways. This is particularly the case in administering such assets as part of the estate of a deceased individual.Due to the technology which underpins Crypto Assets, their decentralised nature and the volatile market conditions within which they operate, there are a plethora of issues and nuanced difficulties that can arise in dealing with Crypto Assets as part of an estate administration.This book aims to provide an examination of the application of the current law to Crypto Assets, a practical analysis of the Blockchain technology that sits behind Crypto Assets, a breakdown of the different types of Crypto Assets that may be held on death, and an explanation of the practical considerations required in locating, identifying and accessing Crypto Assets during the administration of an estate. With a summary of the tax implications for estates holding Crypto Assets and a consideration of the AML and compliance issues in dealing with these assets, this book is designed to be a go to handbook for all Probate Practitioners practicing in England and Wales faced with the prospect of dealing with Crypto Assets in an estate administration.ABOUT THE AUTHORRichard Marshall is a Private Client Solicitor with over 10 years' experience in advising clients about Wills, Succession and Inheritance Tax Planning, Trusts and Estate Administration. Having taken a keen interest in Blockchain technology and Cryptocurrency since 2016, Richard now advices clients on the key considerations about leaving Crypto Assets on death, the difficulties in balancing Private Key security during lifetime with accessibility on death, and the tax treatment of Crypto Assets on death, as well as advising Personal Representatives about the practical and technical issues associated with administering Crypto Assets and the risks involved for the estate.Richard has delivered training nationally on the topic of administering Crypto Assets as part of an estate administration and is due to speak at an international conference on the difficulties of dealing with NFTs on death.CONTENTSPart One - Back to BasicsChapter One - Digital v CryptoChapter Two - Blockchain TechnologyChapter Three - Wallets, Devices and PasskeysPart Two - Crypto AssetsChapter Four - Crypto Currencies and TokensChapter Five - NFTsChapter Six - Decentralised Autonomous Organisations (DAOs)Chapter Seven - GamesChapter Eight - AirdropsPart Three - Administering Crypto AssetsChapter Nine - Accessing the AssetsChapter Ten - Securing the AssetsChapter Eleven - Maximising the AssetsChapter Twelve - Recovering the AssetsChapter Thirteen - Valuing the AssetsChapter Fourteen - Taxation of the AssetsChapter Fifteen - Situs of Crypto AssetsChapter Sixteen - Distributing the AssetsChapter Seventeen - Donatio Mortis CausaChapter Eighteen - TrustsChapter Nineteen - AML and ComplianceChapter Twenty - Future of Crypto
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