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Contingent Fee Deferral: Proper Structure and Bitcoin as a New Asset Class

Fee deferrals are a powerful tax strategy for plaintiff attorneys, but only when structured correctly under Childs v. Commissioner, requiring the attorney to give up rights to the income before settlement. Most failures come from avoidable errors like constructive receipt, economic benefit issues, or improper payment structuring. Beyond setup, investment management—especially with options like bitcoin—is critical to both performance and compliance, making experienced, integrated advisory guidance essential. Read the full article here.

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