In-Kind Contributions: Virtual Currencies

Blog Post In-Kind Contributions: Virtual Currencies

In-Kind Contributions: Virtual Currencies

January 2018

With virtual currencies, and particularly Bitcoin, so prevalent in today’s market, fund managers are finding themselves unfamiliar with the tax principles associated with these investments. In particular, are in-kind contributions of virtual currency assets into pooled investment partnerships/hedge funds tax deferred?


The tax experts at Richey May & Co. have developed the following white paper to provide an overview of the taxation of in-kind contributions of digital currencies, including when exceptions exist to the general rules:


In-Kind Contributions – Virtual Currencies


For any questions regarding the information contained in this white paper, or regarding the public accounting services Richey May provides to the Alternative Investments industry, please contact Stephen Vlasak.