In this chapter for Global Legal Insights - Blockchain & Cryptocurrency Regulation 2022, Davis Polk partner Gregory Rowland and NYDIG Senior Counsel and former Davis Polk associate Trevor Kiviat examine cryptocurrency investment funds and related structuring considerations for U.S. investors. The $2.5 trillion-plus market of alternative assets in which these funds invest includes Bitcoin and countless other open-source, decentralized protocols inspired by Bitcoin. Partner Patrick Sigmon contributed tax analysis to this article and associate Joel Kuzniecky contributed investment funds analysis to this article.

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This article was first published in GLI - Blockchain & Cryptocurrency Regulation 2022.

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