Bitcoin Inheritance and Estate Planning

Lose the keys and no one can move the coins — yet for tax purposes they are still property that can be taxed. Bitcoin inheritance lives at that intersection. A neutral walkthrough from primary sources: NTA valuation rules and carried-over cost basis, the Diet testimony that taxation applies even without the password, lifetime planning, technical options such as multisig and SLIP-39, exchange account procedures, and how other countries legislate digital estates.