Bitcoin as Property?

Since we’re all just a little over a week from tax day, I thought I’d share some interesting analysis that was recently published by Nicholas Anthony, a research fellow at Cato Institute’s Center for Monetary and Financial Alternatives. He claims that the rules for capital gains have made it nearly impossible to use Bitcoin as money in the U.S.

Currently, the IRS treats Bitcoin and other virtual currencies as property, not as currency, for federal tax purposes. According to IRS Notice 2014-21, transactions are taxed under general property principles – meaning selling, exchanging,

USPTO’s Adoption of AI to Reduce Pendency in Patent and Trademark Applications

In a prior post back in January 2025, I discussed the potential for increased delays in patent and trademark applications due to numerous factors, including increased filings in both patent and trademark applications, hiring freezes for new examiners, possible reduction in the examiner workforce due to eliminated work-from-home positions, and across the board fee increases. In fact, in 2025, the United States Patent & Trademark Office (USPTO) saw major increases in pendency for both patent and trademark applications. The USPTO, aware of complaints from applicants and IP practitioners, has made concerted attempts to improve efficiency without compromising accuracy and quality. The Office has recently taken numerous steps to improve the application process for new and pending applications by introducing new AI tools developed by the agency to help streamline the process.

Congratulations on forming a company!

You’re creative enough to have an idea that can be brought into commerce and disciplined enough to do the work to get here. You have likely defined your concept, conducted market analysis, created a business plan, and formed a company to both establish a liability shield and help you build value in the enterprise.

So…now what? I’m asked this question often by entrepreneurs, and my answer is simple: use your BRAIN.

What Every Startup Should Know Before Signing Its First Office Lease

For many early stage companies, signing that first office lease feels like a milestone—tangible proof that the idea is becoming a real business. But commercial leases are not like apartment leases. They’re dense, heavily negotiated contracts drafted to favor the landlord, and mistakes made at this stage can follow your company for years. It is important to consider a few key lease provisions before making a decision that can influence the success of your business. 

MN Cup Applications Are Open!

It’s that time of year again!  No, not eggnog and carols, not leaves falling, not cabin season (quite yet…), but time for aspiring entrepreneurs to apply for entry in the MN Cup.  For those who are not frequent readers of entreVIEW and don’t know about the MN Cup, it is the largest annual business plan competition in the country for emerging entrepreneurs.

Latest from the Office of Small Business Advocacy

I’ve written previously about the SEC’s catchily-titled Office of the Advocate for Small Business Capital Formation (OASB). In summary, the OASB was created to support emerging companies through education and guidance on capital raising and other formation/start-up issues, to provide analysis and policy recommendations, and (as the name suggests) to advocate on behalf of emerging companies and their investors, with an eye to the perspectives of, and impacts on, small businesses. 

In January 2026, the OASB released its Staff Report[1], required as part of the Office’s statutory mandate, summarizing its work and presenting research and information on capital formation and

2026 Legal Guide to Privacy and Data Security Now Available

Is your business or non-profit organization compliant with federal, state, and global data privacy laws?

Our 2026 edition of A Legal Guide to Privacy and Data Security, a comprehensive resource designed to help businesses and organizations understand and manage the rapidly evolving landscape of privacy and data security laws in the United States and worldwide has been published by the Minnesota Department of Employment and Economic Development (DEED).