BRAEDEN ANDERSON
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Hi, I’m Braeden.
I'm a partner at Gesmer Updegrove LLP, where I lead the Securities Regulatory and Enforcement and Digital Assets practice areas. I’ve served as Assistant General Counsel at Robinhood, practiced at Kirkland & Ellis and Sidley Austin, and represented clients in high-stakes matters before the SEC, DOJ, FINRA, and state regulators.
I write and make content for people who don’t have time to guess: founders, lawyers, regulators, and smart operators who know better than to rely on Google or the AI answer without context.
I've been recognized by U.S. Best Lawyers: Ones to Watch® for Financial Services and Securities Regulation, and listed in Marquis Who’s Who in America for contributions to law and public service.
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Crypto Isn’t Subject to Wash Sale Rules—and That’s a Good Thing
Tax policy and cryptocurrency often intersect in fascinating and sometimes contentious ways, and one prime example is the ongoing debate over the application of the wash sale rules to digital assets. These rules, codified under section 1091 of the tax code, are a cornerstone of tax law for traditional securities, designed to curb tax-motivated sales. However, they currently do not apply to crypto assets—and that’s not a loophole; it’s a deliberate and defensible policy decision rooted in sound tax principles.