A Practical Guide to Estate Administration and Crypto Assets

Author: Richard Marshall
Publisher: Law Brief Publishing
ISBN: 9781914608629
Published In: November 2022
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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Crypto Assets are pushing the boundaries of the law across multiple jurisdictions in a number of ways. This is particularly the case in administering such assets as part of the estate of a deceased individual.

Due to the technology which underpins Crypto Assets, their decentralised nature and the volatile market conditions within which they operate, there are a plethora of issues and nuanced difficulties that can arise in dealing with Crypto Assets as part of an estate administration.

This book aims to provide an examination of the application of the current law to Crypto Assets, a practical analysis of the Blockchain technology that sits behind Crypto Assets, a breakdown of the different types of Crypto Assets that may be held on death, and an explanation of the practical considerations required in locating, identifying and accessing Crypto Assets during the administration of an estate. With a summary of the tax implications for estates holding Crypto Assets and a consideration of the AML and compliance issues in dealing with these assets, this book is designed to be a go to handbook for all Probate Practitioners practicing in England and Wales faced with the prospect of dealing with Crypto Assets in an estate administration.

Part One – Back to Basics

Chapter One – Digital v Crypto

Chapter Two – Blockchain Technology

Chapter Three – Wallets, Devices and Passkeys

Part Two – Crypto Assets

Chapter Four – Crypto Currencies and Tokens

Chapter Five – NFTs

Chapter Six – Decentralised Autonomous Organisations (DAOs)

Chapter Seven – Games

Chapter Eight – Airdrops

Part Three – Administering Crypto Assets

Chapter Nine – Accessing the Assets