Fork Token Valuation: Pricing and Reporting Tokens Received in a Chain Split
Receiving tokens from a blockchain fork raises complex tax, valuation, and accounting questions. This guide explains how to determine the appropriate measurement date, support fair market value, evaluate pricing sources, apply ASC 350-60 and ASC 820, and document a defensible valuation for both tax reporting and financial statements.
Crypto Estate Planning: How Digital Assets Are Valued for Estate and Gift Tax
Estate planning for cryptocurrency involves more than wallet access. This article explains how digital assets are valued for federal estate and gift tax purposes, including fair market value, date-of-death valuation, pricing sources, basis rules, reporting requirements, and situations where a documented valuation is necessary for restricted, illiquid, or pre-launch digital assets.