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Kathryn Windsor Authors Article for ALI CLE’s The Practical Tax Lawyer

Kathryn Windsor’s article, When is a Collectible Not a “Collectible”? NFTS and Internal Revenue Code Section 408(M)(2), appears in the May 2022 issue of the American Law Institute CLE The Practical Tax Lawyer.

As non-fungible tokens (NFTs) gain popularity, the question arises whether NFTs are allowable investments for Individual Retirement Accounts (IRAs). This article examines the unique tax characteristics of NFTs and whether an IRA is prohibited from investing in them.

Click here to read the full article.

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