Areas of Expertise
Specialized expertise across digital asset accounting, institutional finance, crypto taxation, and emerging AI financial infrastructure. Built at Anchorage Digital and RSM — the frontier of institutional crypto.
Crypto Tax & Compliance
Crypto Tax Compliance
End-to-end crypto tax compliance for individuals and institutions. Cost basis tracking across exchanges, DeFi protocols, and on-chain wallets. IRS Form 8949 preparation, FBAR/FATCA analysis for foreign exchange holdings, and audit defense. Covers Bitcoin, Ethereum, altcoins, stablecoins, and all major L2 networks.
DeFi Tax Treatment
Complex DeFi transactions require careful analysis: liquidity pool deposits and withdrawals as taxable exchanges, yield farming rewards as ordinary income at fair market value on receipt, impermanent loss recognition, token swap taxation, lending/borrowing protocols, and governance token distributions. Grant has developed DeFi tax frameworks for institutional-scale portfolios.
NFT Cost Basis & Taxation
NFT transactions present layered complexity: creation costs, minting fees, primary and secondary sales, royalty income, and the distinction between capital gain and ordinary income treatment for creators vs. collectors. Grant develops NFT accounting frameworks that survive IRS scrutiny.
x402 Micropayment Tax Crisis
The x402 protocol enables machine-to-machine micropayments at scale. Under IRS Notice 2014-21, every micropayment is a taxable event. Grant identified this emerging crisis and the policy frameworks needed to address it — de minimis thresholds, stablecoin safe harbors, and selective enforcement scenarios.
Institutional Accounting
ASC 606 Revenue Recognition for Digital Assets
Applying ASC 606's five-step model to digital asset businesses: identifying performance obligations in custody agreements, staking services, and protocol fee arrangements; determining transaction prices in volatile crypto assets; and selecting recognition patterns for subscription vs. usage-based crypto services. Grant has designed ASC 606 infrastructure at Anchorage Digital.
Institutional Staking Architecture
Staking rewards present complex recognition questions: point of recognition (receipt vs. earning), fair value measurement at recognition date, validator fee structures for liquid staking, and treatment of slashing events. Grant has architected institutional staking revenue frameworks for federally chartered digital asset banks.
Digital Asset Custody (SAB 121)
SEC Staff Accounting Bulletin 121 requires custodians to recognize a liability for customer crypto assets on their balance sheets, with a corresponding asset. Grant advises on SAB 121 compliance, balance sheet presentation, and the accounting implications of OCC-chartered digital asset custody.
GAAP Gaps in Digital Asset Accounting
The accounting profession has focused on Bitcoin impairment and fair value — while harder problems accumulated: protocol-level events as accounting triggers, agent-generated income attribution, cross-chain settlement, and AI-generated financial decisions. Grant has identified and written about the gaps.
Institutional Readiness
IPO Readiness for Crypto Companies
Taking a digital asset company public requires institutional-grade financial infrastructure that most crypto-native businesses haven't built. Grant designs the S-1-ready stack: GAAP-compliant accounting policies for all digital asset transaction types, audit committee governance, documented revenue recognition policies, and financial statements auditable by Big 4 firms.
SOX Compliance for Digital Asset Companies
SOX 302 and 404 compliance for digital asset businesses requires controls over: private key custody procedures, transaction approval workflows, oracle price feeds used for fair value measurement, crypto asset safeguarding, and segregation of duties in blockchain-native operations. Grant designs SOX-ready control environments.
Fractional CFO for Crypto Startups
Pre-Series B crypto companies and DeFi protocols need institutional-grade financial infrastructure without the cost of a full-time CFO. Grant provides fractional CFO services: accounting policy design, financial reporting architecture, board-level financial advisory, audit preparation, and investor-ready financials.
Audit Automation
Traditional audit procedures — transaction testing, reconciliation, exception identification — can be automated for blockchain-native businesses. Grant has built audit automation systems that eliminated $1M+ in manual audit labor by combining CPA expertise with production software engineering. On-chain verification, exchange reconciliation, and wallet balance testing at scale.
AI & Emerging Finance
AI Agent Economy Accounting
AI agents generating real economic value — earning fees, holding assets, transacting across jurisdictions — create entirely new accounting questions. Who recognizes the income? How are agent-to-agent payments classified? What's the tax treatment of autonomous agent transactions? Grant is at the frontier of these questions.
Prediction Market Accounting & Tax
The CFTC-state jurisdiction battle over prediction markets has direct implications for how gains are classified (capital vs. ordinary income), how platforms recognize fee revenue, and how institutional participants account for event contract positions. Grant has analyzed both the regulatory framework and the accounting implications.
AI Business Model Finance
The unit economics of foundation model companies — inference costs that scale with usage, subsidized pricing that masks true cost structures, and the implications for SaaS businesses building on top of AI APIs — require careful financial analysis. Grant applies institutional finance rigor to the AI business model questions most analysts are avoiding.
Earnings Intelligence & Prediction Markets
Wall Street consensus estimates are structurally compromised by herding behavior and career risk. Systematic alternatives — prediction markets, multi-source data aggregation, AI synthesis — are consistently outperforming them. Grant analyzes the financial and accounting implications of prediction market-based earnings intelligence.
Need expertise in any of these areas?
Grant is available for fractional CFO engagements, accounting advisory, and institutional digital asset consulting.