Gray Areas Hitting Crypto Clients Now Staking, Wrapping, Lending & De Minimis
About this program
Not everything is enforcement—some of the hardest calls are technical gray zones. In this presentation, Tax Section Chair Philipp Behrendt of Hochman Salkin Toscher Perez P.C. will walk attendees through expected areas of guidance under the new administration. Whether it is staking, the tax result of “wrapping” and “unwrapping,” whether crypto lending can track § 1058 nonrecognition, and a possible de minimis approach for tiny receipts (airdrops, small staking rewards, forks). Furthermore, we invite attendees to address their questions in the field of digital asset taxation.
This OnDemand CLE program earns 1 hour of General credit in California. It aired November 4, 2025 and features Philipp Behrendt.
More Tax Law CLEs
Working the Tax Aspects in Debt Workouts
Opportunity Zones 2.0: Old Wine in New Bottles. Or Same Old Bottles.
From Pig Butchering to the Tax Return: Deducting Crypto Scam Losses
ACA Reporting Enforcement: Filing Duties, Penalties, and Relief Options
Current Developments in Property Tax and City Taxes
The OBBBA and the Modern Workplace: Tax and Employment Implications for Employer
The IRS Mailbox Rule – The Effect of USPS’s Recent Changes
Puerto Rico Tax Incentives: What Is Real, What Is Risky, and What Practitioners Need to Know
Named Best CLE Provider and Best Online CLE Provider by The Recorder in both 2025 and 2026. Built for lawyers, by lawyers, to keep you ahead.
Stream anywhere
Watch on your phone, tablet, or computer, whenever it fits your schedule.
Certificate in minutes
Your certificate is emailed automatically and saved in My BHBA+.
Track your credits
My BHBA+ shows your credits, deadlines, and progress in one place.