Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Friday, October 28, 2016

Article on the Estate Planning Challenges of Digital Assets

Digital assets actElizabeth Ruth Carter recently published an Article entitled, Estate Planning for Digital Assets: Assigning Tax Basis and Value to Digital Assets, LSU 46th Annual Estate Planning Seminar (2016). Provided below is an abstract of the Article:

These materials were prepared in conjunction with the LSU 46th Estate Planning Seminar. They explore the various types of digital assets -- including social media (Facebook, Twitter, Linked In, etc.), audiobooks, music and video files, and bitcoin -- and the estate planning challenges these assets present. These material also consider the federal estate and gift tax issues posed by digital assets, including questions related to small business valuation.

 

https://lawprofessors.typepad.com/trusts_estates_prof/2016/10/article-on-the-estate-planning-challenges-of-digital-assets.html

Articles, Estate Planning - Generally, Estate Tax, Gift Tax, Technology | Permalink

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