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Digital Assets

Digital Asset Insights

May 28, 2025 Tom Cummings

ETF Innovation in Focus: What’s Next for Multi-Share Class Structures and Digital Assets

Posted by Jack Taylor and Tom CummingsThere has been growing buzz around the undeniable surge in the ETF share class and digital asset ETF applications within the Investment Company Act of 1940 (’40 Act) and 1933 Act Securities Act (’33 Act) structures. As these innovative offerings...

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May 20, 2025 Jamie Gasiorowski

Unlocking the Future of Finance: The Power of Tokenized Funds

Tokenization is reshaping the financial landscape, offering innovative ways to represent and trade assets in a digital world. A panel discussion at the recent Cohen Client Conference shed light for audience members on what tokenized funds are, their benefits, challenges and the path to adoption...

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May 20, 2025 Bryan Friedmann

Navigating the SEC Landscape: Regulatory Shifts and Enforcement Trends

The SEC is undergoing a transformative phase under the leadership of Chairman Paul Atkins, who returned to the SEC in 2025 after serving as a commissioner from 2002 to 2008. The SEC is critical to our clients and anyone in the investment industry, so we focused one of our Cohen Client Conference...

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January 27, 2025 Mike Dellavalle

5 Digital Asset Trends to Watch in 2025

Posted by Mike Dellavalle and John DomingoThe digital asset space continues to captivate us with every nuance and (rev)evolutionary moment. For 2025, we believe there will be even more excitement and energy to both monitor and experience. Below are the five trends topping our radar:Approval and...

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December 09, 2024 Colin McLaughlin

6 Ways Your Digital Asset Fund Can Meet Its Financial Reporting Deadline

Posted by Jake Biondo and Colin McLaughlinOne of the most important aspects of managing and advising investment funds is to protect those who invest in your fund. This includes providing them with timely audited financial statements to assist them in making critical investment decisions and...

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October 15, 2024 Cynthia Pedersen

Rev. Proc. 2024-28 Safe Harbor Means Year-End Planning for Digital Asset Users

Earlier this summer the IRS issued final regulations on information reporting requirements for digital assets, including determining amount realized and basis allocations. At the same time, the regulatory body also provided safe harbor relief for taxpayers to substantiate their basis allocations...

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October 07, 2024 Jamie Gasiorowski

Valuation and Custodian Considerations for Digital Asset ETFs

This year has been historic for both the digital asset and exchange-traded fund (ETF) communities. In January, the SEC approved 11 spot Bitcoin ETFs, followed by eight spot Ethereum ETFs in July. With extensive experience and expertise in both the registered ETF and digital asset private fund...

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June 13, 2024 Mike Dellavalle

Mike Dellavalle Named Market Leader, Technology & Life Sciences

Cohen & Co is pleased to announce Mike Dellavalle has been named Market Leader, Technology & Life Sciences, effective June 1, 2024. This highly technical industry group of assurance, tax and advisory professionals works with the digital asset ecosystem of funds, fund managers and...

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November 14, 2023 Marie Brilmyer

2023 Private Company Conference Brings Awareness on Key Topics

This year our fall CPE conference took on a slightly different shape. We of course had technical-focused educational sessions on topics geared toward private companies, but we also had the opportunity to join our investment industry colleagues and clients for extended networking and some...

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October 06, 2023 Mike Dellavalle

5 Areas to Watch as Digital Assets Evolve

Members of our Digital Assets Group recently attended Permissionless II, one of the largest DeFi events in the industry. We walked away with many great insights, but most importantly, the conference highlighted some key trends and issues that stand to greatly impact the digital assets space...

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