Agenda

Webinar instructions will be emailed 24-48 business hours before the date of the webinar.
Please log into the webinar 10-15 minutes before start time.


Wednesday, June 17, 2026

9:00 am – 4:30 pm CDT


Agenda:

Federal Taxation of Digital Assets and NFTs
Presented by Zaher Fallahi

  • Current IRS definitions of digital assets and treatment 
  • Tax characterization of NFTs 
  • Volatile asset gain/loss recognition and valuation challenges 
  • Ongoing IRS regulatory priorities 

IRS Reporting and Information Returns
Presented by Jeff Neumeister 

  • Form 1099-DA and broker reporting framework 
  • Proceeds vs basis reporting and reconciliation issues 
  • Information return matching and notice exposure 
  • Documentation systems and defensible records 
  • Correcting reporting gaps: amended returns and compliance 

Federal Regulation of Digital Assets
Presented by Jason Gottlieb 

  • SEC/CFTC jurisdiction; securities vs commodities 
  • Stablecoin treatment; payment, custody reserves 
  • BSA/AML program requirements 
  • Bank partnership models – charter and custody issues 
  • Litigation and rulemaking – near-term outlook 

Taxation of Online Gambling and Sports Betting Income
Presented by Alan Forester

  • Federal rules and taxation of winnings 
  • Gross income inclusion and W-2G reporting 
  • Loss deductions and substantial requirements 
  • Multi-platform wagering and recordkeeping pitfalls 
  • Planning considerations and common audit issues 

Crypto-Funded Wagering and Digital Gaming Platforms
Presented by Alan Forester

  • Tax consequences when wagers are funded with digital assets 
  • Fantasy sports and platform-based gaming models 
  • Offshore platform exposure and compliance risk 
  • Reporting and withholding issues 
  • Coordinating crypto reporting with gambling reporting

Fintech Lending and Earned Wage Access Legal Framework
Presented by Catherine “Cathy” Brennan 

  • Buy Now, Pay Later (BNPL) structures and credit characterization 
  • Earned Wage Access models and “tip/fee” features 
  • Truth in Lending Act (TILA) and disclosure considerations 
  • CFPB oversight and UDAAP risk 
  • Tax issues: debt vs income and forgiveness-related concerns

Risk Management, Enforcement Trends and Client Counseling
Presented by Jeff Neumeister

  • Engagement scope and documentation controls 
  • Responding to IRS notices and examinations 
  • Advising on high-risk income streams and recordkeeping systems 
  • Coordinating legal, tax, and financial advisors 

 

Webinar Instructions 
 
All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited. 

Certificates of completion can be downloaded in PDF form upon passing a short quiz. A link to the quiz will be sent to each qualifying attendee immediately after the webinar. The certificate can be downloaded from the Results page of the quiz upon scoring 80% or higher. 

Webinars are presented via GoToWebinar, an easy-to-use application that can be run on most systems and tablets. Instructions and login information will be provided in an email sent close to the date of the webinar. It is highly recommended that you download, install and test the application before the webinar begins by clicking on the link in the email. 

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Windows 10 or higher, macOS 11 or higher, Linux, Google Chrome OS 

Web Browser:  
Google Chrome (most recent 3 versions) 
Microsoft Edge (most recent 3 versions) 

Internet connection: 1 Mbps or better 

Hardware:  2GB of RAM (minimum), 4GB or more of RAM (recommended) 

For more information, visit the Support section at www.gotowebinar.com 

Credits

Accountants
7.8 CPE Credits

Attorneys
6.5 CLE Hours* (6.5-8.0)

 

Continuing Education Information

This course is open to the public and offers accountants 7.8 CPE credit hours (based on 50-minute hours) of intermediate-level group internet-based or group live CPE credits in the area of taxation. Knowledge in federal taxation is beneficial, and no advance preparation is recommended. NASBA Sponsor No. 103015. 

HalfMoon Education Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org. 

*HalfMoon Education is an approved Multiple Activity Provider with the State Bar of California (No. 8370); this program offers 6.5 CLE hours to California attorneys.

HalfMoon Education is certified by the New York State CLE Board as an Accredited Provider of CLE programs. This nontraditional format course offers 7.5 CLE hours which are appropriate for experienced attorneys. HalfMoon Education will provide financial hardship assistance to New York attorneys who wish to attend this event. Contact Frank Chapman at fchapman@halfmoonseminars.org for details and to apply.

The Florida Bar has approved this webinar for 8.0 general CLE credits, 8.0 technology CLE credits, and 8.0 Tax Law certification credits.

HalfMoon Education is an approved CLE provider with the Supreme Court of Pennsylvania’s Continuing Legal Education Board (No. 1613); this webinar offers 6.5 CLE hours to Pennsylvania attorneys.

HalfMoon Education is an approved CLE provider with the State Bar of Texas (#8409). This course has been listed with the State Bar of Texas for 6.5 CLE hours.

These approvals qualify the webinar for Connecticut and Alaska attorneys. 

This webinar may qualify for 6.5 CLE credits for attorneys in Arizona and New Hampshire, where CLE providers and courses are not subject to preapproval. 

Attorneys licensed in states not listed above may be able to apply for credit directly with their licensing board; please refer to specific state rules to determine eligibility.

Attendance will be monitored, and attendance certificates will be available after the webinar for those who attend the entire course and score a minimum 80% on the quiz that follows the course (multiple attempts allowed).

*On-Demand Credits*

The preceding credit information only applies to the live presentation. This course in an on-demand format is not pre-approved by any licensing boards and may not qualify for the same credits as the live presentation.

Speakers

Catherine M. “Cathy” Brennan

Partner with Hudson Cook, in Hover, MD

Ms. Brennan is a partner with Hudson Cook. She represents FinTechs, banks, small business financing companies and other financial services companies navigate the multitude of regulatory requirements that apply to their businesses. A Partner in the Maryland office, Ms. Brennan guides businesses through the complexities of compliance in consumer and commercial lending, focusing on providing business-friendly advice that can be actioned by clients in real time. A large part of her practice involves advising investors in financial services along all asset classes, including personal loans, auto lending, debt settlement, small business receivables, charged off debt, mortgage loans, earned wage access, real property option contracts, and other innovative financial assets. Clients rely on her responsiveness, deep legal knowledge and her ability to simplify and solve complex regulatory challenges. By partnering with her, businesses can maintain focus on growth and innovation while mitigating the risks associated with legal and regulatory pitfalls, ultimately fostering long-term success and compliance. With more than 20 years of legal experience, Ms. Brennan is a distinguished leader in the field of regulatory compliance in financial services. Since 2022, she has been ranked in Chambers FinTech Guide since 2020 for FinTech Legal: Payments & Lending – USA. She has been named in The Best Lawyers in America for Financial Services Regulation Law since 2021. She is a Fellow of the American College of Consumer Financial Services Lawyers, a member of the Governing Committee of the Conference on Consumer Finance Law and regularly speaks at financial services events such as Lend360 and the ABA Business Law Section. Her articles and presentations on fintech regulation and consumer finance compliance are widely recognized in the legal community.

Zaher Fallahi, Esq., CPA

Attorney and Certified Public Accountant with Law Offices of Zaher Fallahi, in Los Angeles, CA

Mr. Fallahi is a dual-licensed Attorney and Certified Public Accountant with decades of experience in U.S. and international tax matters. His practice focuses on tax controversy, digital asset taxation, offshore compliance, and complex cross-border reporting. Mr. Fallahi represents clients before the Internal Revenue Service and state taxing authorities in audits, voluntary disclosures, and penalty mitigation matters. In the digital asset space, his work includes cryptocurrency and NFT taxation, gain and loss reconstruction, valuation and substantiation challenges, and emerging issues such as the tax treatment of stolen or lost digital assets.He has extensive experience advising on FBAR and FATCA compliance, including matters involving undisclosed foreign accounts across multiple jurisdictions. Mr. Fallahi holds an Executive Certificate in Blockchain Technologies from the Massachusetts Institute of Technology (MIT) and has completed executive programs at Harvard Law School. He is a member of the American Academy of Attorney-CPAs and has presented on tax controversy, professional ethics, and attorney-client privilege in tax practice.

Alan Forester, CPA

Attorney at Law with CPA Offices of Alan Forester in Beverly Hills, CA

Mr. Forester practices in the areas of tax and trust law, personal injury and criminal law. He also testified as an expert witness in various state and federal courts in California.  Mr. Forester is a Certified Public Accountant, Attorney, and Economist. As a CPA , he provides accounting, financial, and business valuation services. He received his M.A. in Economics and Finance, his Ph.D. Candidacy degree in Economics from UCLA, and his Juris Doctor from Loyola Law School, Los Angeles.  Mr. Forester is an adjunct professor at California State University (CSU) and has teaching credentials in Accounting and Economics. He has taught tax, accounting, business law, statistics, and computer courses to graduate and undergraduate students. Mr. Forester is a Judicial Arbitrator of the Superior Court of the State of California for Los Angeles County as well as a mandatory fee arbitration for the State Bar of California.

Jason Gottlieb

Partner with Morrison Cohen, in New York, NY

Mr. Gottlieb is a partner with Morrison Cohen. His practice focuses on regulatory enforcement, litigation, and arbitration relating to cryptocurrency, securities, commodities, futures and derivatives, and structured finance. Mr. Gottlieb principally defends companies and individuals in the digital assets space, in investigations and enforcement actions conducted by governmental or self-regulatory agencies. He also regularly advises U.S. and foreign companies on blockchain and cryptocurrency law relating to litigation and regulatory risk issues.

He is ranked in Chambers Band 1 for his digital assets disputes practice, and in Band 3 for his blockchain practice more generally. He was also named to The National Law Journal’s inaugural list of Cryptocurrency, Blockchain and Fintech Trailblazers. Mr. Gottlieb has been widely published and quoted in the media for his cryptocurrency and blockchain expertise, including for CNN, CNBC, Bloomberg, Fortune, The National Law Journal, New York Law Journal, Law360, The Real Deal, Forbes, Coindesk, a one-on-one “fireside chat” with SEC Commissioner Hester Peirce, and many more. Mr. Gottlieb is also the principal author of the Morrison Cohen Cryptocurrency Litigation Tracker, a publicly-available, comprehensive resource that follows regulatory actions and pronouncements, private litigation, and other events of interest in the cryptocurrency space. In each regulatory enforcement matter, he brings a practical, business-friendly approach to protecting his client’s economic and reputational interests. When necessary, Mr. Gottlieb is fully ready to litigate, and has done so – for example, winning dismissal of an SEC case in federal district court, a victory later sustained by the Supreme Court of the United States. In his litigation practice, he regularly defends securities issuers, trading companies, cryptocurrency companies, manufacturers, pharmaceutical companies, real estate entities, banks, hedge funds, private equity funds and individuals in a host of different areas, including securities, EB5 financing, real estate, structured transactions, partnership disputes and intellectual property. Prior to joining Morrison Cohen, Mr. Gottlieb was an attorney at Cleary Gottlieb Steen & Hamilton LLP and Curtis, Mallet-Prevost, Colt & Mosle LLP. 

Jeff A. Neumeister, CPA/ABV/CITP/CFF/CGMA, MAFF, CFE, CCI, CMA/CSCA, FCPA, CM&AA, PCI, CRFAC, BIDA/FMVA/FPWM, CCA, MA, MAcc, MBA, MS2

Accountant with Neumeister & Associates, LLP, in Burbank, CA

Mr. Neumeister is a partner with Neumeister & Associates. He is a well-educated and experienced forensic expert and consultant in accounting and financial advisory services. Small organizations, startups, holding entities, high-net-worth individuals, and middle market companies, directly and through their retained counsel, have relied upon Mr. Neumeister to identify problems, uncover frauds, improve efficiencies, and initiate and defend against litigation. Over his 22 years of professional experience, he has worked in firms ranging in size from large international entities to smaller regional practices. Mr. Neumeister has been designated as an expert in multiple cases and has provided valuable deposition testimony for his clients. He has provided litigation advisory services to clients spanning a breadth of industries including construction, entertainment, health care, investments, information technology, professional services, retail, oil and gas, real estate, education, food and beverage, transportation, pharmaceuticals, and manufacturing. He has provided business valuations for litigation and non-litigation purposes. Mr. Neumeister has also managed the financial due diligence process for both buy and sell transactions. Through the use of sophisticated analytic solutions, investigative techniques, and an understanding of accounting, he has found effective solutions for a range of clients’ problems including those related to tax strategies, operational efficiencies, and internal control.

Streamable MP4/PDF Price: $339.00

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