The article discusses the use of bitcoins as a funding source for grantor retained annuity trusts (GRATs), highlighting the risks and benefits associated with their volatility. It covers the IRS's treatment of bitcoins as property for tax purposes, the mechanics of bitcoin transactions, and best practices for using bitcoins in estate planning. The article also addresses fiduciary issues, valuation, and basis determination for bitcoins in the context of GRATs.
documents/EFTA00598636.pdf
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