Tax Qualification Requirements of Regulated Investment Companies: Part II
By Nicholas C. Mowbray, Andrea S. Kramer, and Stephen Roman In this article, Nicholas C. Mowbray, Andrea S. Kramer, and Stephen Roman continue their review of regulated investment companies (“RICs”)...
View ArticleTypes of Regulated Investment Companies and Exchange-Traded Funds: Part I
By Nicholas C. Mowbray, Andrea S. Kramer, and Stephen Roman In this article, Nicholas C. Mowbray, Andrea S. Kramer, and Stephen Roman explain and review Regulated investment companies (“RICs”). Read...
View ArticleWelcome to The Crypto Zone Part III: How Do We Get Out?
April 2, 2026In Part I: Welcome To The Crypto Zone,[1] Where Are We? I reviewed the global crypto[2] landscape where people engage in a wide range of digital asset transactions and activities. In Part...
View ArticleWelcome to The Crypto Zone Part II: What Can We Find Here?
March 31, 2026 We began this series with Part I:Where Are We? by reviewing the background, developments, and implications of current global and national regulatory and tax frameworks for digital...
View ArticleWelcome to The Crypto Zone Part I: Where Are We?
March 20, 2026Do you invest in crypto,[1] buy and sell cryptocurrencies, dabble in crypto derivatives, or invest in Crypto ETFs?[2]Are you an active miner or staker earning rewards as you help grow the...
View ArticleWhat Is Currency in the Golden Age of Crypto
By Andrea S. Kramer and Samuel G. Kramer In this article, Andie Kramer and Samuel Kramer explore what we understand money to be from various laws, regulations, and regulatory guidance to help...
View ArticleCrypto Part VII: De Minimis
January 29, 2026“De minimis” has gotten a lot of airplay in discussions about the regulation and taxation of crypto.[1] De minimis comes from the Latin maxim, "de minimis non curat lex," translating to...
View ArticleCrypto Part VI: Trading Safe Harbor
December 30, 2025Crypto[1] is an extraordinary growth market with profound implications for foreign investment in the United States. The current U.S. administration has made a clear, specific, and...
View ArticleCrypto Part V: Anti-Abuse Rules
December 30, 2025The U. S. Congress is reviewing the regulatory framework for the taxation of digital assets at the time of this writing. At the president’s direction,[1] rules that affect digital...
View ArticleCrypto Part IV: Mark-to-Market
December 30, 2025Some crypto[1] products are taxed as securities and some are taxed as actively traded commodities. These products are allowed to elect into mark-to-market under current law. Because...
View ArticleCrypto Part III: Mining and Staking
December 18, 2025Miners and stakers[1] play vital roles in validating digital asset transactions to add them to the blockchain.[2] Let’s take a look at what miners and stakers do in supporting the...
View ArticleCrypto Part II: Examining the Taxation of Digital Assets
December 3, 2025Digital assets are bought and sold globally, 24/7, can be divided into smaller and smaller ownership units, and can be transferred between buyers and sellers at low cost and with...
View ArticleCrypto Part I: The Winds of Change
Subject Matters are occasional series from ASKramer Law*November 25 , 2025Crypto[1] is one of the most important disruptors in the past century of finance. On this subject, opinions abound: each one,...
View ArticleTax-Loss Harvesting Part V: State and Local Taxes
November 7, 2025Successful tax-loss harvesting depends on a taxpayer’s ability to deduct losses. In addition to their federal tax liability, taxpayers also need to consider state and local taxes. As we...
View ArticleTax-Loss Harvesting Part IV: Derivatives
September 19, 2025Is there a place for derivatives in tax-loss harvesting?Yes. As we discussed in Part I,[1] losses that are appropriate for tax-loss harvesting can be generated from a wide range of...
View ArticleDerivatives 2025: Trend And Developments
Chapter by Andie KramerIn this chapter from Chambers and Partners’ Derivatives 2025, Andie Kramer reviews the forecast for the US derivatives markets and the explosion of the crypto markets. Read Full...
View ArticleASKramer Law Serves As Contributing Firm To The Chambers Global Practice...
September 18, 2025, CHICAGO – The firm is delighted to have served as a contributing firm to the Chambers Global Practice Guides, Derivatives 2025. This 130-page guide provides practical guidance on...
View ArticleTypes of Regulated Investment Companies and Exchange-Traded Funds: Part I
By Nicholas C. Mowbray, Andrea S. Kramer, and Stephen RomanIn this chapter, Nicholas C. Mowbray, Andrea S. Kramer, and Stephen Roman discuss Regulated investment companies (RICs). Read Full Article...
View ArticleTax-Loss Harvesting Part III: Investment Strategies
August, 8, 2025Taxpayers invest to make money and hope to earn a decent return on their investments. Tax-loss harvesting can be used as part of a taxpayer’s overall investment strategy without...
View ArticleTax-Loss Harvesting Part II: The Wash Sales Rule
July 25, 2025At the beginning of this series, I mentioned briefly that taxpayers can use tax-loss harvesting approaches in tandem with a number of investment strategies, which we will go into in more...
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