A Note from the Editors-in-Chief

Businesses typically obtain these life insurance policies on key executives or individuals who are critical to business continuation in the event that the individual passes away unexpectedly. Paul Kunkel is a Director and Joshua S. Tompkins is a Senior Manager in the Financial Institutions and Products Group of the Washington National Tax Practice of KPMG LLP Retail and institutional interest in cryptocurrencies is booming and so is interest in exchange-traded funds. In particular, they focus on the uncertain tax status of cryptocurrency, whether arguments exist to support its qualification as a security or commodity for tax purposes, and the uncertainty that results due to inaction from the Treasury Department, the IRS, and Congress on the tax status of cryptocurrencies.