Part One of this two-part article reviewed custodially held crypto assets as part of the bankruptcy estate. This installment discusses intrinsic value as a proper valuation method for crypto assets held in exchange custody, factors to consider when calculating the intrinsic value of custodially held crypto assets, and risk-mitigation approaches to preserve asset value.

*Reprinted with permission from the American Bankruptcy Institute’s Young and New Member Committee Newsletter, Copyright © 2023 all rights reserved.

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