Épisodes

  • Self-Directed Crypto IRAs: 2026 Contribution Limits, SECURE 2.0 RMDs, and Section 4975 Compliance

    Self-Directed Crypto IRAs: 2026 Contribution Limits, SECURE 2.0 RMDs, and Section 4975 Compliance
    Jan 19 2026
    This episode explores the strategic integration of Bitcoin and Ethereum into Self-Directed IRAs, detailing the 2026 contribution limits and the strict regulatory environment surrounding prohibited transactions. We discuss the transition to new RMD ages under the SECURE 2.0 Act and the critical importance of maintaining institutional-grade compliance for alternative asset custody.\n- How do 2026 contribution limits affect my digital asset retirement strategy?\n- What constitutes a prohibited transaction under Section 4975 when holding Bitcoin?\n- How does the SECURE 2.0 Act impact Required Minimum Distributions for crypto holders?\n- What are the risks of using a checkbook control LLC for self-custody?\n- Can I use my IRA-owned digital assets as collateral for a personal loan?\n- How is the fair market value of volatile assets reported for year-end compliance?\nDigital Asset Planning is hosted by Ran Chen, EA, CFP®. He is a seasoned financial professional specializing in complex cases for high-net-worth individuals and families with international backgrounds. Unlike standard crypto commentary, this podcast focuses on the intersection of digital assets and real-world financial planning—including tax strategy, estate and legacy planning, cross-border jurisdictional issues, and risk management. We help serious asset holders move beyond speculation toward long-term responsibility and protection. For more resources, visit https://digital-asset-planning.com.
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    4 min
  • Navigating IRS Revenue Ruling 2019-24: Ordinary Income and Cost Basis for Crypto Airdrops and Hard Forks

    Navigating IRS Revenue Ruling 2019-24: Ordinary Income and Cost Basis for Crypto Airdrops and Hard Forks
    Jan 18 2026
    This episode examines the tax implications of receiving digital assets through airdrops and hard forks, focusing on the critical timing of dominion and control and the determination of fair market value under IRS Revenue Ruling 2019-24.\n- How does the IRS define dominion and control for newly received tokens?\n- Why is airdrop income classified as ordinary income rather than capital gains?\n- What specific records must be kept to document a hard fork event?\n- When does the holding period for airdropped assets officially begin?\n- How does Revenue Ruling 2019-24 impact current tax reporting?\n- What happens if a hard fork does not result in a new asset distribution?\n- How should promotional distributions be valued for tax purposes?\n- What are the risks of ignoring small-value airdrops on a tax return?\n\nDigital Asset Planning is hosted by Ran Chen, EA, CFP®. He is a seasoned financial professional specializing in complex cases for high-net-worth individuals and families with international backgrounds. Unlike standard crypto commentary, this podcast focuses on the intersection of digital assets and real-world financial planning—including tax strategy, estate and legacy planning, cross-border jurisdictional issues, and risk management. We help serious asset holders move beyond speculation toward long-term responsibility and protection. For more resources, visit https://digital-asset-planning.com.
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    4 min
  • Tokenizing Real World Assets: Regulatory Frameworks and Tax Implications for On-Chain Treasuries, Private Credit, and Fractional Real Estate

    Tokenizing Real World Assets: Regulatory Frameworks and Tax Implications for On-Chain Treasuries, Private Credit, and Fractional Real Estate
    Jan 17 2026
    This episode explores the integration of Real World Asset (RWA) tokenization into professional wealth management, focusing on the legal, regulatory, and tax implications of moving Treasury bonds, real estate, and commodities on-chain. We discuss the transition from speculative assets to blockchain-based fractional ownership and the necessity of a holistic planning lens to navigate this complex landscape.\n\n- How does the fractionalization of real estate through tokenization affect traditional estate planning?\n- What are the tax characterization differences between tokenized private credit and traditional debt instruments?\n- How does the SEC’s Howey Test apply to Treasury-backed digital tokens in 2026?\n- What role does the European Union’s MiCA regulation play in global RWA standards?\n- How should high-net-worth individuals manage the custody risk associated with on-chain commodities?\n- What are the primary reporting challenges under the Crypto-Asset Reporting Framework (CARF) for RWA holders?\n\nHost Introduction: Digital Asset Planning is hosted by Ran Chen, EA, CFP®. He is a seasoned financial professional specializing in complex cases for high-net-worth individuals and families with international backgrounds. Unlike standard crypto commentary, this podcast focuses on the intersection of digital assets and real-world financial planning—including tax strategy, estate and legacy planning, cross-border jurisdictional issues, and risk management. We help serious asset holders move beyond speculation toward long-term responsibility and protection. For more resources, visit https://digital-asset-planning.com.
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    4 min
  • Private Key Custody and Multi-Signature (Multi-Sig) Security: 2026 Best Practices for High-Net-Worth Digital Asset Holders

    Private Key Custody and Multi-Signature (Multi-Sig) Security: 2026 Best Practices for High-Net-Worth Digital Asset Holders
    Jan 16 2026
    This episode provides a technical and professional analysis of digital asset security for the 2026 landscape, focusing on the evolution from standard hardware wallets to complex multi-signature configurations. We examine how to mitigate single points of failure, the necessity of physical redundancy for seed phrase storage, and how security protocols must be integrated with estate planning to ensure long-term wealth preservation and recovery.\n\nKey Questions:\n- How can a multi-signature configuration eliminate the risk of a single point of failure?\n- Why is physical redundancy superior to digital backups for seed phrase storage in 2026?\n- What are the common pitfalls when setting up a new hardware wallet for cold storage?\n- How do security breaches affect tax compliance and reporting for the April 15 deadline?\n- Why is a structured recovery plan essential for digital asset inheritance and estate planning?\n- What verification methods should be used to ensure a hardware device has not been tampered with?\n\nHost Introduction:\nDigital Asset Planning is hosted by Ran Chen, EA, CFP®. He is a seasoned financial professional specializing in complex cases for high-net-worth individuals and families with international backgrounds. Unlike standard crypto commentary, this podcast focuses on the intersection of digital assets and real-world financial planning—including tax strategy, estate and legacy planning, cross-border jurisdictional issues, and risk management. We help serious asset holders move beyond speculation toward long-term responsibility and protection. For more resources, visit https://digital-asset-planning.com.
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    4 min
  • Evaluating AI Blockchain Protocols: Tax Strategy and Risk Management for Machine Learning Tokens

    Evaluating AI Blockchain Protocols: Tax Strategy and Risk Management for Machine Learning Tokens
    Jan 15 2026
    This episode explores the complex landscape of AI-focused blockchain projects from a professional financial planning perspective, focusing on the intersection of machine learning protocols and rigorous tax strategy. We examine the functional categories of these tokens and the 2026 regulatory environment to help investors move beyond market sentiment toward long-term risk management and estate protection.\n\n- What are the primary tax differences between utility tokens for AI compute and speculative governance tokens?\n- How should high-net-worth individuals manage concentration risk within the volatile AI crypto sector?\n- What are the cross-border tax considerations for participating in decentralized AI DAOs?\n- How do current IRS property treatment rules impact frequent trading of automated protocol tokens?\n- Why is it critical to integrate AI digital assets into a formal estate and legacy plan?\n- What role does jurisdictional risk play when investing in decentralized machine learning infrastructure?\n\nHost Introduction: Digital Asset Planning is hosted by Ran Chen, EA, CFP®, a financial professional specializing in complex tax, estate, and cross-border planning for high-net-worth digital asset holders. For more resources, visit https://digital-asset-planning.com.
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    4 min
  • Taxation of Ethereum Layer 2 Bridging: Arbitrum, Optimism, and Base Cost Basis Strategies

    Taxation of Ethereum Layer 2 Bridging: Arbitrum, Optimism, and Base Cost Basis Strategies
    Jan 14 2026
    This episode explores the complex tax landscape of Ethereum Layer 2 scaling solutions, analyzing whether bridging assets to networks like Arbitrum, Optimism, or Base constitutes a taxable event and how to maintain accurate cost basis records in a multi-chain environment.\n\n- Does bridging Ethereum to a Layer 2 network trigger a capital gains tax event?\n- How do we handle the cost basis of wrapped assets on Arbitrum or Base?\n- Are bridging fees deductible or should they be added to the asset's basis?\n- How will the 2026 rollout of Form 1099-DA affect the reporting of Layer 2 transactions?\n- Does the IRS view a bridge as a simple transfer or a taxable disposition?\n- How does the seven-day withdrawal window for optimistic rollups affect the timing of tax realization?\n\nRan Chen, EA, CFP® is a seasoned financial professional specializing in complex tax, estate, and cross-border planning for high-net-worth digital asset holders, focusing on long-term responsibility over speculation. For more resources, visit https://digital-asset-planning.com.
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    4 min
  • 2026 Crypto Privacy Regulations: Navigating Mixer Protocols, Zero-Knowledge Proofs, and Form 1099-DA Compliance

    2026 Crypto Privacy Regulations: Navigating Mixer Protocols, Zero-Knowledge Proofs, and Form 1099-DA Compliance
    Jan 13 2026
    This episode explores the complex regulatory landscape of 2026, where the implementation of Form 1099-DA and the Crypto-Asset Reporting Framework (CARF) have fundamentally changed how privacy-focused technologies like mixer protocols and zero-knowledge proofs are used. We discuss the shift from anonymity to \"compliant privacy,\" providing a roadmap for high-net-worth individuals to maintain financial confidentiality while ensuring they meet rigorous global tax and anti-money laundering reporting standards.\n\n- How do 2026 IRS reporting rules for Form 1099-DA impact privacy-focused wallet users?\n- What are the specific risks of using unregulated mixer protocols in the current compliance environment?\n- How can Zero-Knowledge Proofs (ZKP) be utilized as a tool for both privacy and regulatory verification?\n- In what ways does the Crypto-Asset Reporting Framework (CARF) affect cross-border digital asset planning?\n- Why is a \"Proof of Funds\" strategy essential for users of privacy-enhancing technologies?\n- How can high-net-worth individuals protect their financial data from public surveillance without triggering audits?\n\nDigital Asset Planning is hosted by Ran Chen, EA, CFP®. He is a seasoned financial professional specializing in complex cases for high-net-worth individuals and families with international backgrounds. Unlike standard crypto commentary, this podcast focuses on the intersection of digital assets and real-world financial planning—including tax strategy, estate and legacy planning, cross-border jurisdictional issues, and risk management. We help serious asset holders move beyond speculation toward long-term responsibility and protection. For more resources, visit https://digital-asset-planning.com.
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    4 min
  • Meme Coin Tax Strategy: Navigating Short-Term Capital Gains and Volatility for Dogecoin and Community Tokens

    Meme Coin Tax Strategy: Navigating Short-Term Capital Gains and Volatility for Dogecoin and Community Tokens
    Jan 12 2026
    This episode breaks down the critical tax considerations for meme coin traders, focusing on the high-frequency nature of community-driven tokens and the resulting short-term capital gains tax liabilities. We discuss the importance of tracking fair market value during swaps, the strategic use of gas fees to adjust cost basis, and the planning steps required for the 2026 tax season.\n- How does the IRS treat the high-frequency trading of volatile meme coins for tax purposes?\n- Why is a crypto-to-crypto swap considered a taxable event even if no fiat currency is involved?\n- Can transaction gas fees be leveraged to reduce a trader's overall capital gains tax burden?\n- What is the difference in tax rates between short-term and long-term capital gains for digital assets?\n- How does the 365-day holding period rule apply to community-driven tokens?\n- What are the risks of failing to report decentralized exchange (DEX) activity to the IRS?\n- How can tax-loss harvesting help offset significant gains from meme coin rallies?\n\nDigital Asset Planning is hosted by Ran Chen, EA, CFP®. He is a seasoned financial professional specializing in complex cases for high-net-worth individuals and families with international backgrounds. Unlike standard crypto commentary, this podcast focuses on the intersection of digital assets and real-world financial planning—including tax strategy, estate and legacy planning, cross-border jurisdictional issues, and risk management. We help serious asset holders move beyond speculation toward long-term responsibility and protection. For more resources, visit https://digital-asset-planning.com.
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    4 min