Estate Planning and Tax Issues Raised by Bitcoin and other Cryptocurrencies

About the Program

Learn how Bitcoin and other cryptocurrencies are created, and how the technology which supports them potentially affects the future of many industries. The program will cover the basic features of blockchain, bitcoin and cryptocurrency, the resulting tax, valuation and custodial issues, and how to plan with this special type of asset for wealth transfer and management purposes.

You Will Learn

  • Features of blockchain and cryptocurrency
  • Income and transfer tax issues associated with cryptocurrency
  • Planning implications

Speaker

Suzanne Brown Walsh,
Murtha Cullina LLP, Hartford

As member of Murtha Cullina’s Trusts and Estates Department, Suzanne Brown Walsh represents clients in the areas of estate and tax planning, particularly for families of children with special needs, elder law, estate and trust administration, trust modifications and trustee changes. Suzy is nationally known for her speaking and writing, including the Heckerling Institute on Estate Planning and numerous regional organizations throughout the country. She has been interviewed for On the Media, PBS Newshour Weekend and Marketplace Money. She has been quoted in the New York Times, Time Magazine, Bloomberg BNA’s Electronic Commerce Law Report, The Chattanooga Times Free Press, The Kansas City Star and by NBC News, CBS News and Agence France-Presse.

Suzy is a member of the Connecticut Bar and holds a B.S. degree from Boston University and a J.D. from Suffolk University Law School.  Since 2005, Suzy has served as one of Connecticut’s Commissioners on Uniform Laws. As such, she represents the state as a member of the Uniform Law Commission, a national organization which promotes statutory uniformity. She chairs the ULC’s drafting Committee on Electronic Wills and chaired the ULC’s Revised Uniform Fiduciary Access to Digital Assets Act. Suzy is currently a member of the Regulation of Virtual Currency Businesses and Directed Trust Drafting Committees. She has served on the ULC’s Scope and Program Committee and drafting committees for the Uniform Adult Guardianship and Protective Proceedings Jurisdiction, Uniform Insurable Interests in Trusts, Uniform Premarital and Marital Agreements, Uniform Powers of Appointment and Trust Decanting Acts. In addition, Suzy chaired the drafting committee on Amendments to the Uniform Principal and Income Act (2008), as well as a study committee on Mental Health Advance Directives. She taught Estate Planning and Taxation at the University of Connecticut Law School.

Suzy is a past Chair of both the Connecticut Bar Association’s Estates and Probate and Elder Law Sections. She serves as a James W. Cooper Fellow of the Connecticut Bar Foundation. She is a Fellow of the American College of Trusts and Estates Counsel (ACTEC), and chairs its Digital Property Task Force. She has also served on the Board of Directors of several community organizations, including PLAN of Connecticut, Inc., a nonprofit corporation providing low cost trust services to the families of the disabled. Before it was disbanded, Suzy served for years on the Connecticut Law Revision Commission’s Probate Advisory Committee.