Given that the desire for non-fungible tokens (NFTs) is only getting stronger, and the prices only higher, it’s incumbent on fiduciaries to apprise themselves of the legal considerations that affect the ownership and disposition of NFTs. To the perplexed fiduciary or practitioner, we’ll provide an overview of: (1) the general nature of an NFT, (2) how fiduciary obligations are affected by the nature of and market for NFTs, (3) tax implications that arise on the sale or transfer of an NFT, and
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