Passing the Torch: Structuring Crypto Estate Plans Under Evolving IRS Rules for Ultra-High-Net-Worth Families
As digital asset holdings grow into meaningful portions of family wealth, the mechanics of transferring those assets across generations have become significantly more complex. Recent IRS clarifications have reshaped how advisors and family offices approach gifting, spousal transfers, and charitable strategies involving cryptocurrency. This guide examines the institutional frameworks being deployed to preserve wealth and minimize tax exposure during multigenerational transitions.