Davis Polk partner Greg Rowland co-authored a chapter in Global Legal Insight’s Blockchain & Cryptocurrency Laws and Regulations 2025 titled “Cryptocurrency and other digital asset funds for U.S. investors.” The chapter outlines the current U.S. regulatory and tax framework applicable to cryptocurrency and other digital asset investment funds offered to U.S. investors and how those regulatory and tax considerations affect fund-structuring decisions.

Partner Patrick Sigmon and associate Joel Kuzniecky also contributed.

Read the full chapter

Copy link to share post