The Proposed Regulations (as defined below) track the statutory definition of a digital asset under the Internal Revenue Code but provide that non-fungible tokens (NFTs) and stablecoins also ...

May 19, 2023 - In 2022, the Uniform Law Commission adopted new amendments to the model Uniform Commercial Code ("UCC") to address cryptocurrency transactions, including secured lending involving ...

The U.S. Securities and Exchange Commission (SEC) took one small step backwards in regulating the crypto sector on Wednesday when it erased what would have been its first formal definition of “digital ...

Learn what you need to know before you invest in a virtual currency Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and ...

In 2025, New York enacted laws creating a new legal framework—UCC Article 12—for digital assets like cryptocurrencies and NFTs. It focuses on control rather than possession, clarifies transfer and ...

On August 25, 2023, the U.S. Department of the Treasury and the IRS released proposed regulations on reporting by brokers for sales or exchanges of digital assets. The proposed regulations aim to ...

The Internal Revenue Service (IRS) recently released proposed regulations regarding broker reporting for digital assets, including expansions of and additions to certain definitions, rules, and ...

On May 20, the United States Senate made significant strides in stablecoin regulation by advancing the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act with a decisive 66 ...

Digital assets are still in their early stages, yet the investment universe is ripe with innovation. Morningstar is taking steps to provide tools for tracking and analyzing the group of funds more ...

A public company that accumulates cryptocurrencies such as Bitcoin and Ethereum. The digital asset treasury (DAT), also called a DAT company (DATCO), provides a convenient way to hold crypto without ...