Instructor
Charles Montecino
Instructor
Charles K. Montecino is a Certified Public Accountant and Certified Tax Resolution Specialist with over 40 years of experience in public accounting. Over the past 25 years, he has
specialized in helping clients resolve complex IRS issues, earning him the nickname “The Tax Problem Solver.” He is known for his patient and non-judgmental approach, making his clients
feel comfortable even when addressing tough tax situations. In 2008, Charles was honored with the Top Practitioner Award by the American Society of Tax Problem Solvers.
Charles is licensed in both New Jersey and Pennsylvania and holds the Chartered Global Management Accountant (CGMA) designation. He is an active member of the AICPA, NJCPA,
PICPA, and the American Society of Tax Problem Solvers. When he is not helping clients navigate the complexities of tax law, Charles enjoys spending time with his wife, children, and
grandchildren, watching the Philadelphia Phillies and Eagles, golfing, and fishing.
Digital assets are no longer niche—they’re now a key part of personal and business portfolios. This course breaks down the core technologies behind cryptocurrency and blockchain while giving attendees the tools they need to address evolving IRS guidance, proposed FinCEN reporting, and the treatment of crypto in estates and trusts. We’ll look at wallet types, transaction tracking, taxable events, and reporting obligations under current law, including the infrastructure bill’s impact on brokers and exchanges. Beyond theory, this session focuses on practical planning. You'll learn how to advise clients on basis tracking, crypto-to-crypto exchanges, charitable donations of crypto, and estate transfers involving NFTs and other digital assets. This course is designed for financial professionals who need clear guidance on how to keep their clients compliant—and prepared—for what’s coming next.
At the end of this course, you will be able to-
• Identify and define current types of digital assets, including cryptocurrency, tokens, and NFTs
• Explain the underlying technology of blockchain and how it applies to accounting systems
• Determine when and how taxable events occur in cryptocurrency transactions
• Calculate basis, fair market value, and gain/loss on crypto-related activity
• Apply current IRS guidance on crypto reporting for individuals, businesses, and brokers
• Evaluate estate and trust planning options for digital asset holdings
• Recognize the compliance implications of self-custody versus third-party wallets
• Implement strategies to help clients prepare for FinCEN’s proposed foreign crypto account reporting rules
• Cryptocurrency basics and blockchain functionality
• IRS Form 8949, Schedule D, and broker reporting under the Infrastructure Investment and Jobs Act
• Cost basis tracking and recordkeeping tools for digital asset investors
• Taxation of mining, staking, and airdrops • Donating, gifting, or inheriting crypto and NFTs
• Crypto treatment in estates and trusts • Current FinCEN guidance and proposed FBAR-like reporting
• Business applications of blockchain in accounting
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CPAs, EAs, attorneys, and other tax professionals