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About - David Kerr

I received a B.A. from Arizona State University, an M.D.R. from the Pepperdine University Straus Institute and a J.D. from the Pepperdine University School of Law.

I am a licensed attorney admitted to the California and Nevada state bar associations.

As an industry consultant and a manager for Ernst & Young LLP’s Global Compliance and Reporting group, I have over 10 years of experience meeting tax strategy, financial accounting and risk advisory needs for clients - primarily in the industries of gaming, telecommunications and technology driven online sales platforms.   

The tax and reporting issues for regulated, quasi-regulated and emerging technology clients are directly relevant to advising on the complexities inherent to cryptography assets because of Notice 2014-21, in which the IRS provided initial guidance that, in general, virtual currencies are treated as property and that the applicable tax principles for property and barter transactions apply to transactions involving virtual currencies. 

Additionally, the knowledge I accumulated through analyzing appropriate treatment of intangible assets, tax effects of equity compensation structures, state tax treatment, international tax treatment, internal control sufficiency, reporting requirements, corporate structure, anti-money laundering provisions and regulatory limitations is directly relevant to developing strategies and defending positions in a field where the compliance and regulatory standards are still evolving.