News and Publications

QOFs: Essential Takeaways for Founders and Investors in Startups Qualified Opportunity Funds (QOFs) offer investors a range of potentially massive tax benefits, but this tax regime is far from simple.  Passed as part of the 2017 Tax Reform, QOFs were originally viewed as primarily for real estate investors.  However, that…

The 2017 Tax Reform created dramatic changes in the landscape for investors.  Capital gain deferral?  Check.  Reduction in tax rates?  Check.  Exemption for capital gains tax?  Check.  Read further for a high-level overview of five top tax issues for investors to consider, with a mix of new rules alongside some…

Jon Van Loo moderated a panel on tax issues for cryptocurrency in New York on March 6.  Featuring a wide range of topics, the panelists covered areas ranging from software platforms and the latest technology to track trading income to the tax issues faced by companies paying cryptocurrency to their…

At this time of year, tax planning is all about timing. Although it’s late, there’s still (just barely) time to engage in some last-minute planning to make sure you get your deductions by using a Qualified Settlement Fund, unwind any undesirable transactions in a rescission, and to see if you…

Check out my article on Qualified Opportunity Funds and the great tax benefits.

While sailing on the Chesapeake Bay this past Labor Day weekend, my mind started to drift (as it often does while sailing) to patent-law-related issues, and at some point the following question popped into my head: who actually invented Labor Day?  But the Bay was crowded, and visions of Title…

The headlines for the 2017 tax reform focused on the reduction in the corporate tax rate and the new passthrough tax deduction.  But the tax reform wasn’t only about decreasing taxes: it increased some tax rates.  For example, certain self-generated intangible assets are now treated as ordinary assets taxed at…

Jon Van Loo was one of the speakers on a panel discussing Tax Implications for Cryptocurrency in Palo Alto on May 22.  Jon discussed topics such as major tax issues facing issuers or creators of new cryptocurrency, tax issues for crypto funds and investors in cryptocurrency, and the tax treatment…

Belcher, Smolen & Van Loo LLP represented Cipher Browser in its acquisition by Coinbase, as reported by Coinbase on April 13.  Cipher Browser is a decentralized app browser and wallet for the Ethereum blockchain, while Coinbase is a leading cryptocurrency exchange.  Following the acquisition, Coinbase will integrate Cipher Browser into its own…