Paul L. Caron
Dean




Thursday, October 20, 2016

Carter:  Estate Planning For Digital Assets

Digital AssetsElizabeth 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.

https://taxprof.typepad.com/taxprof_blog/2016/10/carterestate-planning-for-digital-assets.html

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