迫在眉睫的加密货币遗产规划危机

2024 年即将结束，加密货币正处于一个转折点。比特币已突破 10 万美元大关，数字资产已巩固其在各种规模投资组合中的地位。

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 年即将结束，加密货币正处于一个转折点。比特币已突破 10 万美元大关，数字资产已巩固其在各种规模投资组合中的地位。然而，在这些里程碑中，一个关键但被忽视的问题仍然存在：加密货币和其他数字资产特有的遗产规划挑战。

A Looming Crisis: Estate Planning in a Digital Era

迫在眉睫的危机：数字时代的遗产规划

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.

与传统资产不同，加密货币和数字资产在既定的遗产规划框架之外运作。它们的去中心化性质、对私钥的依赖和假名使它们具有革命性。但如果没有适当的规划，所持有的加密货币可能会永远丢失、卷入法律纠纷或课以重税。

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.

此漏洞并非假设。 Chainaanalysis 报告称，近 20% 的比特币丢失或搁浅，其中很大一部分原因可能是私钥丢失或所有者去世，而没有计划将现在有价值的资产转移给其继承人。随着数十亿美元的数字财富不断积累，与规划不足相关的风险呈指数级增长。

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.

随着 2017 年《减税和就业法案》(TCJA) 将于 2025 年废除，围绕财富转移的法律框架可能会发生重大变化（虽然国会似乎可能会采取行动，但并不确定）。对于加密货币持有者来说，这一时刻既是一个警钟，也是一个重新评估他们保护数字资产并将其传递给子孙后代的计划的机会。

2025 Tax Law Changes: A Catalyst for Action

2025 年税法变更：行动的催化剂

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 暂时将联邦遗产、赠与和隔代转让 (GST) 免税额增加了一倍，允许个人在 2025 年免税转移最多 1,399 万美元。但是，如果没有新的立法，这些免税额将恢复到约 7 美元2026 年 1 月 1 日每人 100 万（根据通货膨胀调整）。这一减少将使更大比例的遗产缴纳联邦税，使得加密货币的规划变得更加紧迫。

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，美国国税局 (IRS) 对数字资产的新报告要求将于 2025 年 1 月 1 日生效，这将加强报告要求和审查。根据 2022 年《通货膨胀减少法案》，国会已向美国国税局拨款数十亿美元，包括加强该机构的工作人员以及更加关注加密货币执法。

Legal Strategies for Cryptocurrency Estate Planning

加密货币遗产规划的法律策略

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

为了应对这些挑战并在税法改变之前抓住机遇，加密货币持有者应考虑以下策略：

1. Draft Digital Asset-Specific Estate Plans

1. 起草数字资产特定遗产计划

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.

在处理加密货币时，传统的遗嘱和信托往往达不到要求。全面的遗产计划必须制定一个继任计划，包括访问私钥、钱包和恢复短语的说明（不会造成安全漏洞）。安全、定期更新的数字资产清单对于确保继承人能够有效地定位、访问和管理资产至关重要。

2. Capitalize on Gift Exclusions and Lifetime Gifting

2. 利用礼物排除和终身礼物

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.

鉴于目前的豁免水平较高，现在是将数字资产从应税财产中转移出来的时候了。将加密货币赠送给继承人或将其放入不可撤销的信托中，可以在 2026 年豁免减少之前锁定税收节省。慈善剩余信托还允许进行税收优惠转移，使继承人和慈善事业都受益。

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，每位接受者的年度赠与税免税额将增至 19,000 美元。已婚夫妇最多可以向每位接受者免税赠送 38,000 美元。定期使用这些排除可以随着时间的推移逐步减少应税财产。

3. Embrace Multi-Signature Wallets and Collaborative Custody

3.拥抱多重签名钱包和协作托管

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.

战略性地使用多重签名钱包和协作托管可以增强安全性和遗产规划。通过与多方（例如执行人和受信任的家庭成员）合作来授权交易，这些钱包可以防止未经授权的访问，同时确保继承人可以在需要时访问资金。

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

4. 将数字资产转移到有限责任公司或建立资产保护信托

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.

将加密货币放入有限责任公司并将所有权转让给信托可以保护资产免受债权人和合法索赔人的侵害。这种结构还绕过遗嘱认证法院，确保更顺利地过渡到继承人，同时保护财富免受诉讼或债权人索赔。

5. Stay Ahead of Regulatory Changes

5. 领先于监管变化

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.

美国国税局关于加密货币交易的规则正在迅速发展，将需要更细致的记录保存和合规措施。先进的工具以及法律和会计专业知识对于驾驭这种环境并确保税收高效的财富转移至关重要。

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.

今年突显了加密货币作为一种投资类别的变革潜力，但也暴露了其脆弱性。对于许多加密货币持有者来说，遗产规划仍然是事后才想到的，尽管数字资产的价值不断攀升，税法的变化也迫在眉睫。到 2025 年，加密社区必须面对这些现实。监管机构、遗产规划师、会计师、财务顾问和投资者等都需要优先创建和实施解决方案，以应对数字财富崛起的独特挑战。

A Call to Action

号召性用语

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