Hot Topics In Tax and Trust and Estates relating to Crypto Currency and the Blockchain The Tax Discussion will provide an overview of key notices and filing requirements along with areas that require further guidance including treatment for foreign investment in cryptocurrency and the 864 Safe Harbor. Emerging areas such as insurance for addressing tax risks related to the Blockchain and other structuring considerations will also be covered, including timing and character of losses on crypto. Trust and Estate issues for Crypto Currency range from transfer planning and protecting cryptocurrency estate assets to various fiduciary/risk issues for estates and trusts.