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      "author": "steemitboard",
      "permlink": "steemitboard-notify-bryanbrashears-20200103t040139000z",
      "title": "",
      "body": "Congratulations @bryanbrashears! You received a personal award!\n\n<table><tr><td>https://steemitimages.com/70x70/http://steemitboard.com/@bryanbrashears/birthday2.png</td><td>Happy Birthday! - You are on the Steem blockchain for 2 years!</td></tr></table>\n\n<sub>_You can view [your badges on your Steem Board](https://steemitboard.com/@bryanbrashears) and compare to others on the [Steem Ranking](https://steemitboard.com/ranking/index.php?name=bryanbrashears)_</sub>\n\n\n###### [Vote for @Steemitboard as a witness](https://v2.steemconnect.com/sign/account-witness-vote?witness=steemitboard&approve=1) to get one more award and increased upvotes!",
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      "body": "Congratulations @bryanbrashears! You received a personal award!\n\n<table><tr><td>https://steemitimages.com/70x70/http://steemitboard.com/@bryanbrashears/birthday1.png</td><td>1 Year on Steemit</td></tr></table>\n\n<sub>_[Click here to view your Board](https://steemitboard.com/@bryanbrashears)_</sub>\n\n\n> Support [SteemitBoard's project](https://steemit.com/@steemitboard)! **[Vote for its witness](https://v2.steemconnect.com/sign/account-witness-vote?witness=steemitboard&approve=1)** and **get one more award**!",
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      "body": "I appreciate you taking time to read it and comment!",
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      "body": "Great write up. Thanks for taking the time to share this information. Looking forward to future content",
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      "body": "I'm here because of the \"celebrate\" gif. One of my all time favorites. Keep up the good work",
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      "body": "Binance",
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      "parent_permlink": "cryptocurrency",
      "author": "bryanbrashears",
      "permlink": "the-journey-to-regulation-cryptocurrencies-and-the-securities-and-exchange-commission",
      "title": "The Journey to Regulation: Cryptocurrencies and the Securities and Exchange Commission",
      "body": "https://scontent-dfw5-1.cdninstagram.com/vp/81d30b4d5436bc3cf0a5e41b8b773fdf/5B46A952/t51.2885-15/e35/25016879_167095187233434_8656094117903728640_n.jpg\nPhoto Cred.: [@itskcho](https://www.instagram.com/itskcho/) ([Instagram](https://www.instagram.com/itskcho/))\n\n\n\nThere has been much speculation regarding the regulation and future of digital assets, such as bitcoin, the blockchain, and other cryptocurrencies and crypto-commodities. The emergence of these digital assets has exposed not only the need for more advanced asset classes, but also the deficiencies in current regulations when applied to these new assets.\n\nThe Securities and Exchange Commission (SEC), responsible for enforcing federal securities laws, is one of the agencies that could regulate digital assets. As the name suggests, the SEC regulates “securities,” which is defined by the Securities Act of 1933 and includes over thirty specified financial assets. Of the financial assets included in the definition of securities, “investment contract” is the financial asset most often used to classify a digital asset as a security and be placed under the authority of the SEC.\n\nUnderstanding digital assets as investment contract securities is not as simple as it may seem. The 1946 Supreme Court decision in SEC v. W.J. Howey Co. established the seminal definition of the term “investment contract.” The court held an investment contract is a “contract, transaction or scheme whereby a person invests his money in a common enterprise and is led to expect profits solely from the efforts of the promoter or a third party.” Since its ruling, many courts have referred to this determination as the Howey test. Composed of four prongs, the Howey test requires a determination of (i) whether there exists an investment of money, (ii) whether there exists a common enterprise, (iii) whether there exists an expectation of profits, and (iv) whether the expectation of profits is solely from the profits of others. If all four-prongs are satisfied, the arrangement passes the Howey tests and constitutes a security. However, should one of the prongs fail, then there is no security. To better understand the application of the Howey test, each prong should be further explored.\n\n**Investment of Money**\n\nTo own digital assets, purchasers typically render a government currency or another digital asset, such as bitcoin or Ethereum, in the transaction. Though the Howey test clearly identifies “money” in its analysis, later court cases have expanded the scope of this prong. Transactions that include bitcoin or even an investment of labor, as decided in SEC v. Shavers and SEC v. Glenn W. Turner Enters., respectively, will satisfy as “money.” When making their determination, courts look to the economic realities of the arrangement, and not make their rulings on the mere labels applied to the elements of any particular transaction. \n\n**Common Enterprise**\n\nA common enterprise refers to the collection of individuals organized to engage in a specific endeavor or task, generally. However, courts are split in determining what organizational structures constitute a common enterprise. The majority of courts apply the horizontal commonality test. Under this test, a collection of individuals will be recognized as a common enterprise when the individuals pool their assets together and share in the profits and risks of the enterprise collectively. (see Revak v. SEC Realty Corp.). Alternatively, a minority of courts will apply what is known as the vertical commonality test. Further, the vertical commonality test splits into two additional categories, narrow vertical commonality variation and broad vertical commonality variation. Under the narrow vertical commonality variation, a common enterprise is created when the profits of the investors are connected with the actual profits generated by the security’s promoter or issuer. (see Revak). In contrast, under the broad vertical commonality variation, a common enterprise is created when the profits of the investors are bound to the promoter or issuer’s mere efforts. (see SEC v. Koscot Interplanetary, Inc.).\n\n**Expectation of Profits**\n\nGenerally, an expectation of profits is understood as an expected appreciation in capital that resulted from the development from the initial investment or expected appreciation in earnings that resulted from the use of investor funds. (see United Housing Foundation v. Forman). Furthermore, there is no expectation of profits when a purchaser’s primary motivation is to consume or use the item purchased.\n\nThe breadth of the expectation of profits prong is better understood through the case United Housing Foundation v. Forman. In this case, a purchaser bought shares in cooperative housing, which she later expected to sell for more than the purchase price. Here, though the profit motive is present, its influence on the purchase was not substantial. The court reasoned, the purchaser would not have purchased the shares at all if she expected to lose money or to merely break even upon resale. The Forman court helps establish the expectation of profits test by requiring the purchaser’s expectation of profit to predominate the expectation of consuming or using the item purchased.\n\n**From the Efforts of Others**\n\nThe final prong of the Howey test considers the source of the expectation of profits, when the purchaser’s expectation of profit predominates all other consumption or use motivations. This prong explores the question “whether the efforts made by those other than the investor are undeniable significant ones, those essential managerial efforts which affect the failure or success of the enterprise.” (see SEC v. Glenn W. Turner Enters.). Under this prong, a purchaser’s control and influence of the investment is evaluated to determine the degree in which the purchaser relies on the efforts of others.\n\nAs digital assets become a more common investment, regulatory agencies such as the SEC, will become more interested and involved in the market. The SEC is burdened with the responsibility of protecting investors without stunting economic opportunity and prosperity. Finding a balance between these objectives is fundamental to the success and livelihood of digital assets and the future of investing.\n\n\nIf you found this post entertaining or educational, please follow, upvote, resteem and/or consider buying me a beer:\n\nMyEtherWallet Address:  0xDb3ca4622D06d348dB963be84b06D88758034c31\n\n\n**Disclaimer:**\n\nThe information contained in this post is for general information and educational purposes only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this publication. 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      "title": "\"Let's Talk Crypto\" Podcast Theme Music Guitar Tab",
      "body": "![concntrated-young-male-guitarist-playing-electric-guitar-using-amplifier-over-white-background-67088321.jpg](https://steemitimages.com/DQmfPVSnBjt1ZRgPRgCw5CrJ9GbQReY5uTw2S1P8dYYvUcW/concntrated-young-male-guitarist-playing-electric-guitar-using-amplifier-over-white-background-67088321.jpg)\n(image will be updated with the show's clip art, if I receive approval from either of the show's hosts.)\n\n\"Lets Talk Crypto\" is a podcast hosted by Barry Moore & Tom Galeski, where the two discuss bitcoin, blockchain and cryptocurrency. More on the podcast can be found at the show's [iTunes page](https://itunes.apple.com/us/podcast/lets-talk-crypto-bitcoin-blockchain-cryptocurrency/id1317162508?mt=2). Here's the theme music to the show. \n\ne]----------------------------------------------------------------------------------]\nB]---------------------------------------------------------------------------------]\nG]---------------------------------------------------------------------------------]\nD]------------9-7-5-7-5---------------------5-/7-------------------------------]\nA]----7-5-7--------------7-5------7-5-7---5-/7-------------------------------]\nE]-0-----------------------------0------------3-/5-------------------------------]\n\n\nLyrics:\nHave you ever heard of digital currencies\nlike bitcoin, ethereum, \nand buzzwords like blockchain, \ncryptocurrencies and mining? \n\nDon’t know what it all means\nor how to get started? \nWell, at Let's Talk Crypto we break it all down \nin easy to understand terms \nand help you learn and earn in the age of cryptocurrencies. \n\nSo welcome to the Let’s Talk Crypto show\nbrought to you by SchoolOfCrypto.com, \nwith your hosts Barry Moore and Tom Galeski\n\n\n\nIf you found this post entertaining or educational, please follow, upvote, resteem and/or consider buying me a beer:\n\nBTC Address - 1DsuZiWEMPuGd3HZ2vmChaJRcT5953QaFf\nETH Address - 0x15da4359b4853d1f6745899d1b1a83acc368037b\nLTC Address - Lc3WYtoKct41kexDCWSJRpomQCf22eb6wR",
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      "body": "![Image-1-2.png](https://steemitimages.com/DQmRov6ir3BCpxVXBx3xkeJjVHC3euCHKhyoS82HZpAVQgP/Image-1-2.png)\nPhoto Cred: @sandoval (Instagram)\n\n\n\nWith the recent boom in cryptocurrencies such as bitcoin, many investors are looking for opportunities to further capitalize on the emerging market. Some of successful investors are forming financial vehicles such as hedge funds to optimize the return on their knowledge and skill. Though the regulations concerning cryptocurrencies in the United States are generally scarce and often ambiguous, as many regulatory agencies have yet to officially weigh in on the treatment of the asset, some longstanding regulations may apply to guide hedge fund managers. \n\nCryptocurrency Funds and the Commodity Futures Trading Commission (CFTC)\n\nThe Commodity Futures Trading Commission (CFTC) is an independent agency of the United States federal government that regulates certain trade activities in addition to commodities and currencies. The CFTC has stated bitcoin and other cryptocurrencies fail the traditional understanding of “currency,” as they do not have legal recognition in any jurisdiction. Alternatively, the CFTC identifies bitcoin and other cryptocurrencies as “commodities,” as understood by Section 1a(9) of the Commodities Exchange Act. \n\nGenerally, when fund manager buys cryptocurrency outright, the fund does not need to register with the CFTC. However, should the fund manager make cryptocurrency purchase with margin, leverage, or as a futures contract, then registration is required. Unless an exemption is satisfied, fund managers must register with the CFTC as a Commodity Trading Advisor (CTA) and Commodity Pool Operator (CPO), and register with the National Futures Association (NFA). \n\nCryptocurrency Funds and the Securities Exchange Commission (SEC)\n\nThe Securities Exchange Commission (SEC) is an independent agency of the United States federal government responsible for regulating the security industry. Currently, the SEC is deciding on the classification and treatment of cryptocurrencies as an asset class, and has yet to provide official guidance on the matter. \n\nThe guiding authority on determining whether an asset meets the understanding of security is 1946 Supreme Court case SEC. v Howey. This case famously delivered what is known as the “Howey Test,” which provides clarity when classifying investment instruments. The Howey Test, composed of four parts, requires securities to be: (1) an investment of money; (2) in a common enterprise; (3) with an expectation of profits; and (4) solely from the efforts of others. Until the SEC renders an official statement concerning cryptocurrencies, case rulings, such as SEC v. Howey, will guide fund managers in determining classification and compliance. \n\nCryptocurrency Funds and the Investment Company Act of 1940\n\nThe Investment Company Act of 1940 (“Act”) is the primary source of regulations for closed-end, hedge, mutual, and private equity funds and holding companies. Generally, the Act requires funds to register with the SEC, unless an exemption is satisfied. Two of the most common exemptions to registration are Sec. 3(c)(1) and Sec. 3(c)(7). First, Sec. 3(c)(1) is available for funds that have no more than 100 investors. Alternatively, Sec. 3(c)(7) allows funds to have an unlimited number investors, though requires a high net worth for each investor (approximately $5 million for individuals and $25 million for entities). Additionally, funds using the Sec. 3(c)(7) exemption should limit their investors to 2,000 to avoid being recognized as a publicly traded partnership under the Securities Exchange Act. \n\nWith great investment opportunity comes great responsibility. Regardless of whether a fund is exempted from registration under the a provided exemption, fund managers will still be subject to the fraud provisions of the CFTC and SEC. Cryptocurrency investors looking to establish their own fund should be keenly aware of the regulations and implications concerning the financial well being of the fund and its investors. \n\nDisclaimer:\nThe information contained in this post is for general information and educational purposes only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this publication. Accordingly, the information on this post is provided with the understanding that the author and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a professional.",
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      "title": "Tax Principles for Cryptocurrency",
      "body": "@@ -2658,17 +2658,17 @@\n e using \n-%5B\n+(\n cryptocu\n@@ -2673,17 +2673,17 @@\n currency\n-%5D\n+)\n  with a \n",
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      "body": "#bitcoin\n I do not understand how from 100% could be a 200%",
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      "body": "<html>\n<p>Congratulations <a href=\"/@bryanbrashears\" target=\"_blank\">@bryanbrashears</a>, you have decided to take the next big step with your first post! The Steem Network Team wishes you a great time among this awesome community.</p>\n<hr>\n<div class=\"pull-left\"><img src=\"https://steemitimages.com/DQmaAdLUJ3yaSkmcmWECWyPGPWcjfbCoZ8Tu4RM6H4DbjCi/steem-network-thumbs-up.gif\" alt=\"Thumbs up for Steem Network´s strategy\" title=\"I suggest Steem Network´s strategy\" width=\"320\" height=\"222\"></div>\n<h1>The proven road to boost your personal success in this amazing Steem Network</h1>\n<p>Do you already know that awesome content will get great profits by following these <a href=\"/steem-network/@steem-network/spread-your-posts-through-this-proven-strategy-and-get-great-profits-in-return--for-posts-created-at-2018-01-03\" target=\"_blank\" alt=\"Steem Network\" title=\"Follow Steem Network´s suggestions to boost your success\">simple steps</a>, that have been worked out by experts?</p>\n</html>",
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      "title": "Tax Principles for Cryptocurrency",
      "body": "![AAEAAQAAAAAAAA0IAAAAJDFjZTc0ODg2LTljZjktNDc0Ni1hODZmLTYyMzk2NjZiMGM4ZA.jpg](https://steemitimages.com/DQmbj5VbExmHZNpjDxQ87XhK2q1KEGCQ7VwFz5H2LJ8qgh5/AAEAAQAAAAAAAA0IAAAAJDFjZTc0ODg2LTljZjktNDc0Ni1hODZmLTYyMzk2NjZiMGM4ZA.jpg)\n\n  \tCryptocurrency has received a lot of attention recently, as Bitcoin (BTC) and Ethereum (ETH) establish themselves as viable assets for investors and a reliable alternative payment method for merchants and consumers. With this newly emerged market, holders of cryptocurrencies are faced with the additional uncertainty regarding their federal tax reports to the Internal Revenue Service (IRS). The classification and treatment of property is a top priority when filing taxes with the IRS. Therefore, taxpayers need to ensure the accuracy of their documents when submitting their reports.\n        In response to taxpayers’ needs, the IRS published Notice 2014-21. Here, general rules for cryptocurrencies are provided to give taxpayers guidance when determining the classification and treatment of their cryptocurrencies. First, the IRS explains cryptocurrency, also referred to as “virtual currency” or “convertible virtual currency,” is treated as property for federal tax purposes. As such, general tax principles applied to traditional property transactions will be applied to transactions using cryptocurrencies. The IRS explains cryptocurrency is not currency that could be treated as a real currency because it does not meet the requirements of traditional real currencies. Specifically, despite operating similar to real currency as a means for transacting, cryptocurrency does not have legal tender status in any jurisdiction.\n        Next, the IRS provides guidance for taxpayers whom receive cryptocurrency as payment for goods or services. Taxpayers whom meet this criterion shall, when computing their gross income, include the fair market value of the cryptocurrency, expressed in U. S. dollars, as the date the cryptocurrency payment was received. When determining the fair market value of the cryptocurrency, taxpayers are to convert the value of the cryptocurrency into U.S. dollars at the exchange rate, in a reasonable manner that is consistently applied.\n        The IRS continues with providing the reporting requirements for payments using virtual currency. Here, the IRS states payment made using cryptocurrency is subject to the traditional reporting requirements used for any other payment made in property. To clarify this exchange and its respective reporting requirements the IRS provides an example, “a person who in the course of a trade or business makes a payment of fixed and determinable income using [cryptocurrency] with a value of $600 or more to a U.S. non-exempt recipient in a taxable year is required to report the payment to the IRS and to the payee.” Furthermore, examples of fixed and determinable income include rent, salaries, and annuities. Following this, the IRS states payments made using cryptocurrency are subject to backup withholding just as other payments made in property. This requires the person making payment, known as the “payor,” whom make reportable payments using cryptocurrency, to solicit a taxpayer identification number (TIN) from the person receiving the payment, known as the “payee.” The payor must backup withhold from the payment if a TIN is not obtained prior to payment or if the payor receives notification from the IRS that backup holding is required.\n        As cryptocurrency continues to develop and become more utilized by the market, it is important that taxpayers stay up to date with the tax requirements associated with this exciting and new technology.\n\nDisclaimer:\nThe information contained in this post is for general information and educational purposes only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this publication. Accordingly, the information on this post is provided with the understanding that the author and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a professional.",
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