迫在眉睫的加密貨幣遺產規劃危機

2024 年即將結束，加密貨幣正處於一個轉捩點。比特幣已突破 10 萬美元大關，數位資產已鞏固其在各種規模投資組合中的地位。

As 2024 draws to a close, cryptocurrency stands at a turning point. Bitcoin has crossed the $100,000 mark and digital assets have solidified their place in investment portfolios of all sizes. Yet, amid these milestones, a critical, yet overlooked issue remains: the estate planning challenges unique to cryptocurrency and other digital assets.

2024 年即將結束，加密貨幣正處於一個轉捩點。比特幣已突破 10 萬美元大關，數位資產已鞏固其在各種規模投資組合中的地位。然而，在這些里程碑中，一個關鍵但被忽視的問題仍然存在：加密貨幣和其他數位資產特有的遺產規劃挑戰。

A Looming Crisis: Estate Planning in a Digital Era

迫在眉睫的危機：數位時代的遺產規劃

Unlike traditional assets, cryptocurrencies and digital assets operate outside established estate planning frameworks. Their decentralized nature, reliance on private keys, and pseudonymity make them revolutionary. But without proper planning, crypto holdings can be lost forever, become embroiled in legal disputes, or heavily taxed.

與傳統資產不同，加密貨幣和數位資產在既定的遺產規劃框架之外運作。它們的去中心化性質、對私鑰的依賴和假名使它們具有革命性。但如果沒有適當的規劃，所持有的加密貨幣可能會永遠失去、捲入法律糾紛或課以重稅。

This vulnerability is not hypothetical. Chainalysis reports that nearly 20% of all bitcoin is lost or stranded, much of it likely due to the misplacement of private keys or owners dying without a plan for the now-valuable assets transferring to their heirs. As billions of dollars in digital wealth continues to accumulate, the risks tied to inadequate planning grow exponentially.

此漏洞並非假設。 Chainaanalysis 報告稱，近 20% 的比特幣遺失或擱淺，其中很大一部分原因可能是私鑰遺失或所有者去世，而沒有計劃將現在有價值的資產轉移給其繼承人。隨著數十億美元的數位財富不斷積累，與規劃不足相關的風險呈指數級增長。

With the Tax Cuts and Jobs Act (TCJA) of 2017 set to sunset in 2025, legal frameworks surrounding wealth transfer may undergo significant changes (while Congress appears likely to act, it is not assured). For cryptocurrency holders, this moment represents both a wake-up call and an opportunity to reassess their plans to protect and pass on digital assets to future generations.

隨著 2017 年《減稅與就業法案》(TCJA) 將於 2025 年廢除，圍繞財富轉移的法律框架可能會發生重大變化（雖然國會似乎可能會採取行動，但並不確定）。對於加密貨幣持有者來說，這一刻既是一個警鐘，也是一個重新評估他們保護數位資產並將其傳遞給子孫後代的計畫的機會。

2025 Tax Law Changes: A Catalyst for Action

2025 年稅法變更：行動的催化劑

The TCJA temporarily doubled the federal estate, gift, and generation-skipping transfer (GST) tax exemptions, allowing individuals to transfer up to $13.99 million, tax-free, in 2025. Without new legislation, however, these exemptions will revert to approximately $7 million per individual on January 1, 2026 (adjusted for inflation). This reduction will subject a greater share of estates to federal taxes, making planning for cryptocurrency even more urgent.

TCJA 暫時將聯邦遺產、贈與和隔代轉讓 (GST) 免稅額增加了一倍，允許個人在 2025 年免稅轉移最多 1,399 萬美元。 2026 年1 月1 日每人100 萬人（依通貨膨脹調整）。這一減少將使更大比例的遺產繳納聯邦稅，使得加密貨幣的規劃變得更加緊迫。

Additionally, the IRS’s new reporting requirements for digital assets, which will go into effect on January 1, 2025, will increase reporting requirements and scrutiny. Pursuant to the Inflation Reduction Act of 2022, Congress has allocated billions of dollars to the IRS, including a bolstering of the agency’s staff and an increased focus on the pursuit of crypto enforcement.

此外，美國國稅局 (IRS) 對數位資產的新報告要求將於 2025 年 1 月 1 日生效，這將加強報告要求和審查。根據 2022 年《通貨膨脹減少法案》，國會已向美國國稅局撥款數十億美元，包括加強該機構的工作人員以及更加關注加密貨幣執法。

Legal Strategies for Cryptocurrency Estate Planning

加密貨幣遺產規劃的法律策略

To address these challenges and seize opportunities before the tax law changes, cryptocurrency holders should consider these strategies:

為了應對這些挑戰並在稅法改變之前抓住機遇，加密貨幣持有者應考慮以下策略：

1. Draft Digital Asset-Specific Estate Plans

1. 起草數位資產特定遺產計劃

Traditional wills and trusts often fall short when dealing with cryptocurrency. Comprehensive estate plans must create a succession plan, including instructions for accessing private keys, wallets, and recovery phrases (without creating security vulnerabilities). A secure, regularly updated inventory of digital assets is critical to ensure heirs can locate, access and manage holdings effectively.

在處理加密貨幣時，傳統的遺囑和信託往往無法達到要求。全面的遺產計劃必須制定繼任計劃，包括存取私鑰、錢包和恢復短語的說明（不會造成安全漏洞）。安全、定期更新的數位資產清單對於確保繼承人能夠有效地定位、存取和管理資產至關重要。

2. Capitalize on Gift Exclusions and Lifetime Gifting

2. 利用禮物排除和終身禮物

With the current high exemption levels, now is the time to transfer digital assets out of taxable estates. Gifting cryptocurrency to heirs or placing it in irrevocable trusts can lock in tax savings before exemptions are reduced in 2026. Charitable remainder trusts also allow for tax-advantaged transfers, benefiting both heirs and philanthropic causes.

鑑於目前的豁免水準較高，現在是將數位資產從應稅財產中轉移出來的時候了。將加密貨幣贈送給繼承人或將其放入不可撤銷的信託中，可以在 2026 年豁免減少之前鎖定稅收節省。

Additionally, the annual gift tax exclusion will rise to $19,000 per recipient in 2025. Married couples can gift up to $38,000 per recipient tax-free. Regular use of these exclusions allows incremental reductions of taxable estates over time.

此外，到 2025 年，每位受助者的年度贈與稅免稅額將增至 19,000 美元。定期使用這些排除可以隨著時間的推移逐步減少應稅財產。

3. Embrace Multi-Signature Wallets and Collaborative Custody

3.擁抱多重簽名錢包和協作託管

Strategic use of multi-signature wallets and collaborative custody can enhance both security and estate planning. By collaborating with multiple parties (such as an executor and trusted family members) to authorize transactions, these wallets prevent unauthorized access while ensuring heirs can access funds when needed.

策略性地使用多重簽名錢包和協作託管可以增強安全性和遺產規劃。透過與多方（例如執行人和受信任的家庭成員）合作來授權交易，這些錢包可以防止未經授權的訪問，同時確保繼承人可以在需要時訪問資金。

4. Move Digital Assets to LLCs or Establish Asset Protection Trusts

4. 將數位資產轉移到有限責任公司或建立資產保護信託

Placing cryptocurrency in an LLC and transferring ownership to a trust can shield assets from creditors and legal claimants. This structure also bypasses probate courts, ensuring a smoother transition to heirs while safeguarding wealth from lawsuits or creditor claims.

將加密貨幣放入有限責任公司並將所有權轉讓給信託可以保護資產免受債權人和合法索賠人的侵害。這種結構也繞過遺囑認證法院，確保更順利地過渡到繼承人，同時保護財富免受訴訟或債權人索賠。

5. Stay Ahead of Regulatory Changes

5. 領先於監理變化

The IRS’s rules on cryptocurrency transactions are rapidly evolving and will demand more meticulous record-keeping and compliance measures. Sophisticated tools and legal and accounting expertise will be crucial to navigate this environment and ensure tax-efficient wealth transfers.

美國國稅局關於加密貨幣交易的規則正在迅速發展，將需要更細緻的記錄保存和合規措施。先進的工具以及法律和會計專業知識對於駕馭這種環境並確保稅收高效的財富轉移至關重要。

Looking Forward to 2025

展望2025年

This year underscored the transformative potential of cryptocurrency as an investment class — but also exposed its vulnerabilities. Estate planning remains an afterthought for many crypto holders, even as the value of digital assets climbs and tax law changes loom on the horizon. For 2025, the crypto community must confront these realities. Regulators, estate planners, accountants, financial advisors and investors alike need to prioritize creating and implementing solutions that address the unique challenges of the rise of digital wealth.

今年突顯了加密貨幣作為投資類別的變革潛力，但也暴露了其脆弱性。對於許多加密貨幣持有者來說，遺產規劃仍然是事後才想到的，儘管數位資產的價值不斷攀升，稅法的變化也迫在眉睫。到 2025 年，加密社群必須面對這些現實。監管機構、遺產規劃師、會計師、財務顧問和投資者等都需要優先創建和實施解決方案，以應對數位財富崛起帶來的獨特挑戰。

A Call to Action

號召性用語

The close of

結束時