Carter: Estate Planning For Digital Assets

Elizabeth Ruth Carter (LSU), Estate Planning for Digital Assets: Assigning Tax Basis and Value to Digital Assets:

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.