Not everything is enforcement—some of the hardest calls are technical gray zones. In this presentation, Philipp Behrendt of Hochman Salkin Toscher Perez P.C. will walk attendees through expected areas of guidance under the new administration. Whether it is staking, the tax result of “wrapping” and “unwrapping,” whether crypto lending can track § 1058 nonrecognition, and a possible de minimis approach for tiny receipts (airdrops, small staking rewards, forks). Furthermore, we invite attendees to address their questions in the field of digital asset taxation.