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Date: Wed, 5 Apr 2023 23:34:01 +0000
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From: Coinbase Bytes <newsletter@mail.coinbase.com>
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Reply-To: newsletter@mail.coinbase.com
Subject: Learn crypto tax basics
To: Vincent Herbert <vince@showfile.com>

------=_Part_1346433_1468656218.1680737641440
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: quoted-printable

Coinbase BytesPlus, Ethereum=E2=80=99s Shapella upgrade explained.View in b=
rowser=20
<https://links.coinbase.com/e/evib?_t=3D3aca56371967418192255878e9689713&_m=
=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3Dyyfjif6TFGh6qJJ0OxCffzp7IzpdzpMzJm=
zrSUVghD7A5S-fb6uAYkSpy6JWc4J6Xsp6BrqRWcZlznMp_ZB1vw%3D%3D>
 <https://coinbase.com>
 05/04/2023
 <https://www.coinbase.com>
Ethereum=E2=80=99s Shapella upgrade will finally allow ether holders to wit=
hdraw their=20
staked ETH. [Image courtesy ofLiam Cobb <https://liamcobb.com/>]

What=E2=80=99s up? It=E2=80=99s Coinbase Bytes=20

There=E2=80=99s never a dull moment on the blockchain. Here=E2=80=99s what =
you need to know=20
this week:

 * Ethereum=E2=80=99s next upgrade will enable staked ETH withdrawals. The =
Shapella=20
upgrade is scheduled to go live on April 12.
 * Crypto tax basics to help you start. Let=E2=80=99s review what kinds of =
crypto=20
activities you need to report.
 * Noteworthy numbers. Bitcoin=E2=80=99s percent increase during the first =
quarter of=20
2023, and other key stats to know this week.




Bitcoin

 =C2=A322,593.09=20

 -1.96%=20
 <https://coinbase.com/price/bitcoin?bytes_title=3Dbitcoin>=20

Ethereum

 =C2=A31,530.37=20

 +5.33%=20
 <https://coinbase.com/price/ethereum?bytes_title=3Dethereum>=20


Cardano

 =C2=A30.31=20

 +1.35%=20
 <https://coinbase.com/price/cardano?bytes_title=3Dcardano>=20

Dogecoin

 =C2=A30.07=20

 +21.43%=20
 <https://coinbase.com/price/dogecoin?bytes_title=3Ddogecoin>=20


Polygon

 =C2=A30.91=20

 +0.18%=20
 <https://coinbase.com/price/polygon?bytes_title=3Dpolygon>=20

Solana

 =C2=A316.72=20

 -2.34%=20
 <https://coinbase.com/price/solana?bytes_title=3Dsolana>=20


Bitcoin

 =C2=A322,593.09=20

 -1.96%=20
 <https://coinbase.com/price/bitcoin?bytes_title=3Dbitcoin>=20

Ethereum

 =C2=A31,530.37=20

 +5.33%=20
 <https://coinbase.com/price/ethereum?bytes_title=3Dethereum>=20

Cardano

 =C2=A30.31=20

 +1.35%=20
 <https://coinbase.com/price/cardano?bytes_title=3Dcardano>=20


Dogecoin

 =C2=A30.07=20

 +21.43%=20
 <https://coinbase.com/price/dogecoin?bytes_title=3Ddogecoin>=20

Polygon

 =C2=A30.91=20

 +0.18%=20
 <https://coinbase.com/price/polygon?bytes_title=3Dpolygon>=20

Solana

 =C2=A316.72=20

 -2.34%=20
 <https://coinbase.com/price/solana?bytes_title=3Dsolana>=20
Price changes are for the past week, ending on Apr 5, 2023 at 10:47 PM UTC
See the latest prices <https://www.coinbase.com/price>



 STAKE IT OR LEAVE IT=20

What does Ethereum=E2=80=99s Shapella upgrade mean for ETH holders?

Last September, the Ethereum blockchain completed the Merge=20
<https://www.coinbase.com/ethereum-merge>, its years-long upgrade from=20
Proof-of-Work to the 99.95% more energy-efficientProof-of-Stake=20
<https://www.coinbase.com/learn/crypto-basics/what-is-proof-of-work-or-proo=
f-of-stake>
 system. While the update was a major milestone for Ethereum=E2=80=99s unde=
rlying=20
economics and scalability, one key loose-end remained =E2=80=94 the ability=
 to=20
=E2=80=9Cunstake=E2=80=9D (withdraw) staked ether. Now, the Shapella upgrad=
e, scheduled for=20
April 12, aims to finally enable holders of staked ETH to withdraw their as=
sets.

Here is what you need to know about Shapella and what it means for ETH hold=
ers=20
and the future of the Ethereum network. Let=E2=80=99s dive in.

What is the Shapella upgrade?

 * Shapella refers to the simultaneous Shanghai and Capella upgrades, slate=
d=20
to go live next week on April 12. Shanghai will update Ethereum=E2=80=99s =
=E2=80=9Cexecution=20
layer=E2=80=9D =E2=80=94 the part of the blockchain that includes smart con=
tracts and protocol=20
rules. Capella will update the =E2=80=9Cconsensus layer=E2=80=9D =E2=80=94 =
the part of the network that=20
ensuresvalidators=20
<https://help.coinbase.com/en/coinbase/getting-started/crypto-education/glo=
ssary/validator->
 are following those rules.
 * Shanghai will primarily enable users to withdraw staked ETH and staking=
=20
rewards, which have been accumulating on Ethereum=E2=80=99s blockchain sinc=
e December=20
2020. More than$32 billion=20
<https://etherscan.io/address/0x00000000219ab540356cbb839cbe05303d7705fa> w=
orth=20
of ETH is staked and locked into Ethereum=E2=80=99s Beacon Chain =E2=80=94 =
around 15% of the=20
ETH=E2=80=99scirculating supply <https://ultrasound.money/>.=20
 * Capella is a concurrent upgrade that applies to network validators =E2=
=80=94 the=20
primary goal is to make sure Shanghai succeeds.


How do you withdraw staked ETH?

 * Coinbase customers who want to unstake their ETH can make unstaking=20
requests within roughly 24 hours after the upgrade. All requests are proces=
sed=20
directly on-chain, meaning Coinbase will pass unstaked ETH to customers onc=
e=20
it's released by the Ethereum network.The Ethereum network could take weeks=
 to=20
months to process unstaking requests immediately following the upgrade. (Le=
arn=20
more=20
<https://www.coinbase.com/blog/ethereums-shapella-upgrade-is-coming-heres-w=
hat-you-need-to-know>
).
 * Other staking intermediaries (like exchanges and protocols=20
<https://twitter.com/LidoFinance/status/1635739578291159072?ref_src=3Dtwsrc=
%5Etfw%7Ctwcamp%5Etweetembed%7Ctwterm%5E1635739580136652825%7Ctwgr%5Ee2332b=
c9a1656f66a305034aea1ecf86500694ec%7Ctwcon%5Es2_&ref_url=3Dhttps%3A%2F%2Fww=
w.coindesk.com%2Ftech%2F2023%2F03%2F29%2Fshanghai-is-nearing-but-when-can-i=
-withdraw-my-staked-eth%2F>
), should also enable staking withdrawals at varying dates in the subsequen=
t=20
weeks and months after the upgrade.
 * Validators who participate directly in on-chain staking will have a more=
=20
manual process and should check out theEthereum Foundation=E2=80=99s instru=
ctions=20
<https://launchpad.ethereum.org/en/withdrawals/>.


What could happen to ETH=E2=80=99s price after Shapella?

 * Some crypto researchers are anticipating short-term price volatility=20
<https://www.coindesk.com/markets/2023/02/17/unlike-merge-ethereums-shangha=
i-upgrade-could-bring-price-volatility/>
 as the market could see more ETH withdrawals =E2=80=94 remember that $32 b=
illion of=20
staked ETH is currently locked up.
 * But there likely won=E2=80=99t=20
<https://www.coindesk.com/markets/2023/03/02/ethereums-shanghai-upgrade-wil=
l-not-crash-ether-price-analysts-say/>
 be excessive selling pressure due toguardrails=20
<https://blockworks.co/news/effect-ethereum-shanghai-upgrade-price> in plac=
e to=20
prevent all validators from leaving simultaneously, incentive structures fo=
r=20
validators, and the fact that staked ETH comprises a minority (15%) of the=
=20
network=E2=80=99s circulating ETH supply.
 * Many also see long-term benefits, including Bernstein researchers, who=
=20
recentlyopined=20
<https://www.coindesk.com/markets/2023/03/01/ether-supply-impact-from-the-s=
hanghai-upgrade-is-limited-bernstein/>
 that the =E2=80=9CShanghai upgrade may attract some additional staking fro=
m=20
institutional investors.=E2=80=9D Elsewhere, several analysts told Blockwor=
ks theyexpect
 <https://blockworks.co/news/effect-ethereum-shanghai-upgrade-price> that t=
he=20
upgrade may contribute to greater price stability, while one expects =E2=80=
=9Cmore not=20
less ETH to be staked in the medium-to-long term.=E2=80=9D


Why it matters=E2=80=A6 The Shapella upgrade is the first major milestone f=
or Ethereum=20
after last year=E2=80=99s Merge, but it=E2=80=99s the first ofmany. Ethereu=
m still has an=20
impressively detailed, years-long roadmap, which includes an eclectic mix o=
f
rhyming phases=20
<https://www.coinbase.com/bytes/archive/ethereums-next-5-upgrades#:~:text=
=3DRHYME%20TIME,purge%2C%20and%20splurge>
, and sci-fi soundingscalability upgrades=20
<https://vitalik.ca/general/2021/06/18/verkle.html>. Before the Merge, ETH=
=20
creator Vitalik Buterin said he considered =E2=80=9CEthereum to be 40% comp=
lete=E2=80=9D =E2=80=94 so=20
how much closer to completion does he consider his invention now? We=E2=80=
=99ll ask him
next time we talk to him <https://www.youtube.com/watch?v=3DGUhDXUA4mfQ>.


Read more about Shapella=20
<https://www.coinbase.com/blog/ethereums-shapella-upgrade-is-coming-heres-w=
hat-you-need-to-know>
 <https://www.coinbase.com/usdc-upsell>

 BRASS TAX=20

Which crypto transactions are taxable (and which aren=E2=80=99t!)=20

If you=E2=80=99re one of the 20 percent=20
<https://www.coinbase.com/blog/new-national-survey-of-2-000-american-adults=
-suggests-20-of-americans-own>
 of Americans who own crypto and you=E2=80=99re unsure how to report certai=
n=20
transactions on your federal income tax return, now=E2=80=99s the time to l=
earn. The=20
last thing you want is an =E2=80=9Ceducational=20
<https://www.irs.gov/newsroom/irs-has-begun-sending-letters-to-virtual-curr=
ency-owners-advising-them-to-pay-back-taxes-file-amended-returns-part-of-ag=
encys-larger-efforts>
=E2=80=9D letter from the Internal Revenue Service (IRS) asking forback tax=
es=20
<https://www.investopedia.com/terms/b/back-taxes.asp> or interest because o=
f=20
improperly reported crypto transactions. With our help, you=E2=80=99ll be a=
ble to file=20
confidently and set yourself up for success. Here are some key basics you=
=E2=80=99ll=20
need to know.

 * Many types of crypto transactions are taxable events=20
<https://www.coinbase.com/learn/crypto-basics/understanding-crypto-taxes>, =
each=20
with its own set of rules and exceptions. If you sold, converted, spent,=20
earned, or staked crypto, for example =E2=80=94 you=E2=80=99ll need to repo=
rt your transactions=20
to the IRS.
 * Your crypto gains are taxed at different rates, either as capital gains=
=20
<https://www.coinbase.com/learn/your-crypto/understanding-capital-gains> or=
 as=20
ordinary income=20
<https://www.coinbase.com/learn/your-crypto/understanding-crypto-income>,=
=20
depending on how you got your crypto and how long you held on to it, among=
=20
other factors. The IRS treats selling crypto a lot like selling stock =E2=
=80=94 you=E2=80=99ll=20
generally pay a lower rate if you held onto it for a year or more before yo=
u=20
sold it.
 * Converting crypto, like swapping BTC for ETH, is taxable. This is becaus=
e=20
you=E2=80=99ve technically sold your BTC to buy ETH, =E2=80=9Crealizing=E2=
=80=9D either a gain or a=20
loss.Same goes for spending. If you bought $10,000 in BTC and, after its va=
lue=20
increased to $30,000, used your BTC to buy a car worth $30,000 =E2=80=94 yo=
u=E2=80=99ll have a=20
taxable gain.
 * Simply buying crypto with cash isn=E2=80=99t taxable, so you won=E2=80=
=99t have to report=20
it on your federal tax return. You also won=E2=80=99t need to report transf=
erring coins=20
between wallets you own or gifting up to $16,000 (for 2022) in crypto to a=
=20
friend or family member. And if you=E2=80=99ve donated crypto directly to a=
 501(c)(3)=20
charitable organization, you might even be able to claim adeduction=20
<https://www.irs.gov/instructions/i1040sca> according to the latest IRS gui=
dance
=20
<https://www.irs.gov/individuals/international-taxpayers/frequently-asked-q=
uestions-on-virtual-currency-transactions#:~:text=3DA35.%20Your%20charitabl=
e,526%2C%20Charitable%20Contributions.>
.


Why it matters=E2=80=A6. It=E2=80=99s important (and legally required!) to =
report your=20
activity and pay the necessary taxes. The penalty for getting this wrong ma=
y be=20
steep, so be sure to consider all your crypto transactions. If you=E2=80=99=
re a=20
Coinbase customer, check out ourtax reports and tools=20
<https://accounts.coinbase.com/taxes>, or use a trusted aggregator like=20
CoinTracker <https://www.cointracker.io/coinbase> to organize your taxable=
=20
crypto activities. And if you=E2=80=99re having trouble navigating your tax=
 situation=20
on your own, please consult a professional.
Read up on tax basics=20
<https://www.coinbase.com/learn/your-crypto/picking-a-professional>



 TAKES=20

Elon Musk=E2=80=99s lawyers defend his =E2=80=98silly=E2=80=99 Dogecoin mem=
es, and other key quotes=20
from the week

Crypto No-Go=E2=80=A6 =E2=80=9CWithout a significant change of course by th=
e Biden=20
administration, the view that the U.S. is anti-crypto will soon become too=
=20
entrenched to uproot,=E2=80=9D was how Coindesk=E2=80=99s Editor in Chief d=
escribed thestate of=20
crypto policy talks=20
<https://www.coindesk.com/consensus-magazine/2023/03/30/coindesk-editorial-=
it-sure-looks-like-the-us-is-trying-to-kill-crypto/?utm_source=3Dsubstack&u=
tm_medium=3Demail>
 in the U.S. last week, after a report from the Biden administration dismis=
sed=20
crypto as having =E2=80=9Cno fundamental value.=E2=80=9D

DOGE the Issue=E2=80=A6 =E2=80=9CThere is nothing unlawful about tweeting w=
ords of support=20
for, or funny pictures about, a legitimate cryptocurrency that continues to=
=20
hold a market cap of nearly $10 billion,=E2=80=9Dargued=20
<https://www.reuters.com/legal/elon-musk-seeks-end-258-billion-dogecoin-law=
suit-2023-04-01/>
 Elon Musk=E2=80=99s lawyers in court as they try thwart a $258 billion law=
suit=20
accusing Musk of running a pyramid scheme focused on inflating the price of=
=20
DOGE. Musk=E2=80=99s lawyers went on to defend his =E2=80=9Cinnocuous and o=
ften silly tweets.=E2=80=9D=20
On Monday, Twitter, which Musk owns, changed its logo from its iconic blue=
=20
bird, to Dogecoin=E2=80=99s Shiba Inu logo.

Water Works=E2=80=A6 =E2=80=9CWe had a down year in [my charity] water.org =
and I did that=20
commercial in an attempt to raise money,=E2=80=9D is how Matt Damonrecently=
 defended=20
<https://futurism.com/the-byte/matt-damon-brave-selfless-crypto> his widely=
=20
panned 2022 Super Bowl commercial for Crypto.com. He said the exchange dona=
ted=20
$1 million to the charity, which helps people in the developing world acces=
s=20
clean water.
Learn crypto basics <https://www.coinbase.com/learn/crypto-basics>



 NUMBERS TO KNOW=20

$4 trillion=20

The projected value of tokenized securities by 2030, according to Citi=20
<https://www.theblock.co/post/224014/citi-tokenized-securities-use-case?utm=
_source=3Dsubstack&utm_medium=3Demail>
. Analysts from the bank say that tokenized securities could become the use=
=20
case that leads to one billion blockchain users. Mass adoption, per Citi, i=
s=20
dependent on innovation in new areas like decentralized digital identities =
and=20
clear regulations that foster adoption and scalability.

$108 million

The size of the latest fundraising=20
<https://www.yahoo.com/entertainment/crypto-wallet-company-ledger-raises-14=
0000443.html>
 round by Ledger, the Paris-based crypto hardware wallet startup. Ledger, w=
hich=20
sold one million hardware wallets between June 2022 and February 2023,=20
estimates that their products secure 20% of all crypto and 30% of all NFTs=
=20
globally.

70%

The percentage that Bitcoin=E2=80=99s price rose during the first quarter o=
f 2023, far=20
outpacing the S&P 500=E2=80=99s 7% increase over the same span. Therecent b=
ank turmoil=20
<https://www.coinbase.com/institutional/research-insights/research/monthly-=
outlook/bitcoins-stealth-recovery-april-2023>
, combined with increasing hopes from investors that the Federal Reserve wi=
ll=20
slow its rate hikes, have helped to buoy BTC.






 TOKEN TRIVIA=20

Which of the following is taxable as income?

AGetting paid in crypto
BReceiving an airdrop
CEarning staking rewards
DAll of the above
Find the answer at the end of the email.
Learn about crypto taxes=20
<https://www.coinbase.com/learn/crypto-basics/understanding-crypto-taxes>



 NOW TRADING ON COINBASE=20

ARB
ARB is the utility token of Arbitrum, an Ethereum layer-2 network.=20
 <https://www.coinbase.com/price/arbitrum?bytes_new=3Darbitrum>


Trivia answer

DAll of the above

 <https://itunes.apple.com/us/app/coinbase-bitcoin-wallet/id886427730?mt=3D=
8>=20
<https://play.google.com/store/apps/details?id=3Dcom.coinbase.android>
Disclaimer: This material is the property of Coinbase, Inc., its parent and=
=20
affiliates ("Coinbase"). The views and opinions expressed herein are those =
of=20
the author and do not necessarily reflect the views of Coinbase or its=20
employees and summarizes information and articles with respect to=20
cryptocurrencies or related topics that the author believes may be of inter=
est.=20
This material is for informational purposes only, and is not (i) an offer, =
or=20
solicitation of an offer, to invest in, or to buy or sell, any interests or=
=20
shares, or to participate in any investment or trading strategy, (ii) inten=
ded=20
to provide accounting, legal, or tax advice, or investment recommendations =
or=20
(iii) an official statement of Coinbase. No representation or warranty is m=
ade,=20
expressed or implied, with respect to the accuracy or completeness of the=
=20
information or to the future performance of any digital asset, financial=20
instrument or other market or economic measure. The information is believed=
 to=20
be current as of the date indicated on the materials. Recipients should con=
sult=20
their advisors before making any investment decision. Coinbase may have=20
financial interests in, or relationships with, some of the entities and/or=
=20
publications discussed or otherwise referenced in the materials. Certain li=
nks=20
that may be provided in the materials are provided for convenience and do n=
ot=20
imply Coinbase's endorsement, or approval of any third-party websites or th=
eir=20
content. Coinbase, Inc. is not registered or licensed in any capacity with =
the=20
U.S. Securities and Exchange Commission or the U.S. Commodity Futures Tradi=
ng=20
Commission.

 =C2=A9 Coinbase 2023 | Coinbase Europe Limited=20
 70 Sir John Rogerson=E2=80=99s Quay | Dublin 2 | D02 R296 | Ireland=20
 =C2=A9 Coinbase 2023 | CB Payments, Ltd=20
 The Scalpel - 18th Floor | 52 Lime Street | London | EC3M 7AF | UK=20
www.coinbase.com <https://www.coinbase.com/>=20
Get in touch <https://help.coinbase.com/en>=20

 CB Payments, Ltd. is authorised by the Financial Conduct Authority under t=
he=20
Electronic Money Regulations 2011 (register number 900635) for the issuing =
of=20
electronic money.

 Cryptocurrency is unregulated in the UK and may gain in value, or lose som=
e=20
or all value. Profits may be subject to Capital Gains Tax.


Unsubscribe=20
<https://links.coinbase.com/e/encryptedUnsubscribe?_r=3D3aca563719674181922=
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=3D3aca56371967418192255878e9689713&amp;_m=3Dcb617054fab84d7fba000f4e7ffde3=
3d&amp;_e=3Dyyfjif6TFGh6qJJ0OxCffzp7IzpdzpMzJmzrSUVghD7A5S-fb6uAYkSpy6JWc4J=
63HlRmed_HF1io8NatwYfJ_Z9OQszE5ZN-gd7kREhlJPqqv1pJwVRdKQz7bCh0qO7jHnWC3w4vL=
fEbQRQFOG0pI5GVrnRZRGCvBJB32qveFw%3D" style=3D"border:0;width:1px;height:1p=
x;border-width:0px!important;display:none!important;line-height:0!important=
;" width=3D"1" height=3D"1"/><div id=3D"root" style=3D"min-width: 320px; ba=
ckground-color: #FFFFFF; width: 100%"><div style=3D"min-width: 320px; max-w=
idth: 570px; overflow-wrap: break-word; word-break: break-word; margin: 0px=
 auto;" class=3D"block-grid"><div style=3D"padding: 0px 10px 10px;"><div st=
yle=3D"text-align: right; margin-bottom: 24px;"><a href=3D"https://links.co=
inbase.com/e/evib?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d=
7fba000f4e7ffde33d&_e=3Dyyfjif6TFGh6qJJ0OxCffzp7IzpdzpMzJmzrSUVghD7A5S-fb6u=
AYkSpy6JWc4J6Xsp6BrqRWcZlznMp_ZB1vw%3D%3D" target=3D"_blank" rel=3D"noopene=
r noreferrer" style=3D"color: rgb(91, 97, 110); text-decoration: none; line=
-height: 1.5; font-size: 12px;">View in browser</a></div><div style=3D"marg=
in-bottom: 20px;"><table style=3D"width: 100%;"><tbody><tr><td style=3D"tex=
t-align: left; vertical-align: middle;"><a href=3D"https://links.coinbase.c=
om/a/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000=
f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JJ0ONTjFCj2d8wYXD7bOIm1DiRVJDJzRJmqU_N=
cekIhDM5-akPDcv95N_QYFuQ1pcz9gs0wodd8Imfs0Crc5AxNk_fJQbMCMEaV88i1R-EPN7s5yI=
b6UbISRga8b-pu-pXouav960Sd0dEBrjhoBXjudukYQJFzz61QrOA73AjGiQNnbBHbfxnOxGm5u=
6jED4UviYhghCLFBeCl1_PmdHkJ7CQWIQQ1Y4gB8_YBvPyo_Lc5qVC_9xTDz2kfgeTYeez3mPI_=
AXdV-J8hFgdjmY0Et5_vxUAqDyb9V90rihm7F" title=3D"Coinbase Bytes" target=3D"_=
blank" rel=3D"noopener noreferrer"><img src=3D"https://d15k2d11r6t6rl.cloud=
front.net/public/users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3ac=
a56371967418192255878e9689713/cbytes-4x.png" height=3D"36" style=3D"display=
: block; height: 36px;"></a></td><td style=3D"text-align: right;"><p style=
=3D"font-size: 20px; color: rgb(10, 11, 1); margin: 10px 0px 0px;"> 05/04/2=
023</p></td></tr></tbody></table></div><a href=3D"https://links.coinbase.co=
m/a/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f=
4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1Iwo7kvzPaMMJyRpBc=
5pSkOes8mZ-OTg7FzxEbFkDE0TA6NH18HMBinA2_GOeCmfl--YNGOmh1oWCf-dD8PaQq5Ow7KRK=
AXEqrgwnVLNyj7eyrDL1bGM7M92DPLCE3kMoeaV-Zzhzlyw5Tqr_LQaGmgLMdoTlgY8TBKlYfyj=
vaO-VQLrsB98xzDZ1fyPBhFltD_fXAo-z35e9b805gz7FvxhUGAnRKy75UryHijSUDFe65a0DqQ=
gheWuKczLKDpeJJHH9w9Qu-AAJYgcs7Nxa6T" target=3D"_blank" rel=3D"noopener nor=
eferrer"><img src=3D"https://images.ctfassets.net/q5ulk4bp65r7/3zmS8aJbkpRO=
Htjd1AZBAL/0557747f6f9212e21d83dd297065d095/image2.jpg" width=3D"100%" styl=
e=3D"display: block; width: 100%;"></a><p style=3D"margin: 16px 0px 0px; li=
ne-height: 1.5; word-break: break-word; font-size: 12px; color: rgb(91, 97,=
 110);">Ethereum=E2=80=99s Shapella upgrade will finally allow ether holder=
s to withdraw their staked ETH. [Image courtesy of <a href=3D"https://links=
.coinbase.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fa=
b84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JKz3dwK2uiWLSlL6Sc4ULpj93dx=
vC9BWnVtPrL53ML9ab-padQP0jq6kgEw6iG7pIYb3iC2lXvd68qyZs7I09czPypnmjJHhCoeMAm=
UElGXojZB0BeKerDv87Hr0zRavwlTWOKZkF1jNKg6wrfeQg9eB5gnzDUQmdM7jC0vyqIAUsl8i7=
Xw_ZRVPOYzqp0uoiulJmWIE1vKUlaS873NRGCUi0u-AW4msSzfeJ7fevkfzvdVZ5shsX_N2BKFn=
eFL3QfC_zhYr5DNbjnL_2DdRcCexKB-B8-eBZXevdRlw6ZML" target=3D"_blank" rel=3D"=
noopener noreferrer">Liam Cobb</a>]</p><p style=3D"margin: 48px 0px 16px; f=
ont-size: 32px; line-height: 1.26; word-break: break-word;"><strong>What=E2=
=80=99s up? It=E2=80=99s Coinbase Bytes </strong></p><p style=3D"margin: 0p=
x; line-height: 1.6; word-break: break-word;">There=E2=80=99s never a dull =
moment on the blockchain. Here=E2=80=99s what you need to know this week:</=
p><!--[if mso]><ul style=3D"line-height:1.6;mso-line-height-alt:26px;"><![e=
ndif]--><!--[if !mso]><!-- --><ul style=3D"margin: 10px 0px; padding-left: =
24px; line-height: 1.6;"><!--<![endif]--><li style=3D"margin: 0px; padding:=
 6px 0px;"><strong>Ethereum=E2=80=99s next upgrade will enable staked ETH w=
ithdrawals. </strong>The Shapella upgrade is scheduled to go live on April =
12.</li><li style=3D"margin: 0px; padding: 6px 0px;"><strong>Crypto tax bas=
ics</strong> <strong>to help you start</strong>. Let=E2=80=99s review what =
kinds of crypto activities you need to report.</li><li style=3D"margin: 0px=
; padding: 6px 0px;"><strong>Noteworthy numbers. </strong>Bitcoin=E2=80=99s=
 percent increase during the first quarter of 2023, and other key stats to =
know this week.</li></ul><p style=3D"margin: 0px; padding: 0px;"></p><!--[i=
f !mso]><!--> <div class=3D"desktop_hide" style=3D"mso-hide:all;display:non=
e;max-height:0;overflow:hidden;"> <table style=3D"width:100%;table-layout:f=
ixed;margin:0;"> <tbody> <tr> <td style=3D"padding-top:40px;"> <a href=3D"h=
ttps://comm.coinbase.com/CL0/https:%2F%2Flinks.coinbase.com%2Fa%2Fclick%3F_=
t=3D3aca56371967418192255878e9689713%26_m=3Dcb617054fab84d7fba000f4e7ffde33=
d%26_e=3DvUtMYObn2jq_R8TN9fG9JH-Bz0EZcNXEWQQ_C8xLQwdiNJ4U0u8PQvdv_ZATPLCkTy=
0-av0Bnrq9fXoAGWQ1_NoSy0IKiSXiGMwU19a6ZOoBDU24YVlq8scSak2pjB-MqzLhQqAMJUg6L=
86gfapzFCpKv5enlJNtfSmZ0nF9fGXbN_-NEU0292SDDvrIjii4S3oTDzEVx5npwZCogCh8QaL5=
I9304Qsg4Zhpy_L0Cif7tCwJvWFju4BFS1v6GVO3Q7ZS6ZP8vK_osOzzSXbm1IUp-ekzHO9jEXl=
r0DONWA-6-lr_c7PX5u3tY8lwoJKS13MwdpMxOiohjRzuB2cZZFEwgwklfB-JZYTF3DEf7dY%25=
3D/1/0100018753c5258f-0bd3133b-ec8c-418b-9dd2-94baaf6d96ac-000000/9VWYnEqlu=
jEH5VhUgGlHKar8Bp3WqDFVb9ktBr4GxKQ=3D295" target=3D"_blank" style=3D"text-d=
ecoration:none;color:#0A0B0D;"> <table> <tbody> <tr> <td style=3D"padding:0=
;vertical-align:top;"> <img src=3D"https://d15k2d11r6t6rl.cloudfront.net/pu=
blic/users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca56371967418=
192255878e9689713/down-arrow.png" style=3D"height:12px;width:12px;margin:2p=
x 0px 0px 0px;vertical-align:top;" height=3D"12" width=3D"12"/> </td> <td s=
tyle=3D"padding:0;vertical-align:top;"> <div style=3D"text-align:left;margi=
n:0px 0px 0px 10px;line-height:1;"> <p style=3D"margin:0;"><strong>Bitcoin<=
/strong></p> <p style=3D"margin:8px 0px;"> =C2=A322,593.09 </p> <p style=3D=
"margin:0;font-size:12px;"> -1.96% </p> </div> </td> </tr> </tbody> </table=
> </a> </td> <td style=3D"padding-top:40px;"> <a href=3D"https://comm.coinb=
ase.com/CL0/https:%2F%2Flinks.coinbase.com%2Fa%2Fclick%3F_t=3D3aca563719674=
18192255878e9689713%26_m=3Dcb617054fab84d7fba000f4e7ffde33d%26_e=3DvUtMYObn=
2jq_R8TN9fG9JH-Bz0EZcNXEWQQ_C8xLQwfMxjbDLGAKp16QGn0KGVy7hrivl0ZMuM6hCG9ERDV=
C2VtFfXQEjdxkW5J7zXG9mWx4S9zTDKQ76Pt32IZG6DbU-5bYipTFMH3nfUBKL2sBSP2BTr4Z7_=
G4pgGWh75yOuISqLiTFJ4Bac8w5VP2D9wXyJk78XXPOyPxgebvLKCawmqwGycRfYU3KhsnOr5ej=
WRsyatD__W7DbmwCFl-v9i-enPX95IPaSPqySthwOoLXoacQuE2bEM_JAmVwrf6jirgTCxJxlfi=
to5vyq06SnSp1FUbELn3uYEXRtHs7Lkd67r9Gzw1QXLRkUBmrymgbKU%253D/1/0100018753c5=
258f-0bd3133b-ec8c-418b-9dd2-94baaf6d96ac-000000/N-4nFhKCVVJjsm55e2PYrqBLBy=
CXP7bQiKkUsEPCoxk=3D295" target=3D"_blank" style=3D"text-decoration:none;co=
lor:#0A0B0D;"> <table> <tbody> <tr> <td style=3D"padding:0;vertical-align:t=
op;"> <img src=3D"https://d15k2d11r6t6rl.cloudfront.net/public/users/Integr=
ators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca56371967418192255878e9689713=
/up-arrow.png" style=3D"height:12px;width:12px;margin:2px 0px 0px 0px;verti=
cal-align:top;" height=3D"12" width=3D"12"/> </td> <td style=3D"padding:0;v=
ertical-align:top;"> <div style=3D"text-align:left;margin:0px 0px 0px 10px;=
line-height:1;"> <p style=3D"margin:0;"><strong>Ethereum</strong></p> <p st=
yle=3D"margin:8px 0px;"> =C2=A31,530.37 </p> <p style=3D"margin:0;font-size=
:12px;"> +5.33% </p> </div> </td> </tr> </tbody> </table> </a> </td> </tr> =
<tr> <td style=3D"padding-top:20px;"> <a href=3D"https://comm.coinbase.com/=
CL0/https:%2F%2Flinks.coinbase.com%2Fa%2Fclick%3F_t=3D3aca56371967418192255=
878e9689713%26_m=3Dcb617054fab84d7fba000f4e7ffde33d%26_e=3DvUtMYObn2jq_R8TN=
9fG9JH-Bz0EZcNXEWQQ_C8xLQwe0J_cm0KgKhJlo4ZuVX3rprKQpOhJUMbtVRe7bCy2OhYD2Fcj=
sI_ZJx2RbbT224BGqHQrnKOicjgFKnbPxh-mB_bM39iGF-4-xB9XbIVws5BeZ5hTdZ588Ta8yBd=
qFEJopEI7JZaAHzHmH6AAJjuCv6UdG6YEvPQOuxWdqVCmfsQk65dwJ2vT9DO4fo8db_jD18XMM3=
8yDL4saY5qOcgv9Ep6VPxrFu0mguwumrAMQClHFFn9Rhu7e-dxas_dcb86C_r-Jkb_XfGj8y6B7=
9RUDplFeueRa6cmxhC_vIzzI1xHIRaO9kp8VvSd9vMJwwRo%253D/1/0100018753c5258f-0bd=
3133b-ec8c-418b-9dd2-94baaf6d96ac-000000/v7P_vYubLIfdoivfJwrJYaeiFpNC_w401b=
Sw2PvmKQA=3D295" target=3D"_blank" style=3D"text-decoration:none;color:#0A0=
B0D;"> <table> <tbody> <tr> <td style=3D"padding:0;vertical-align:top;"> <i=
mg src=3D"https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/66=
9d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca56371967418192255878e9689713/up-arro=
w.png" style=3D"height:12px;width:12px;margin:2px 0px 0px 0px;vertical-alig=
n:top;" height=3D"12" width=3D"12"/> </td> <td style=3D"padding:0;vertical-=
align:top;"> <div style=3D"text-align:left;margin:0px 0px 0px 10px;line-hei=
ght:1;"> <p style=3D"margin:0;"><strong>Cardano</strong></p> <p style=3D"ma=
rgin:8px 0px;"> =C2=A30.31 </p> <p style=3D"margin:0;font-size:12px;"> +1.3=
5% </p> </div> </td> </tr> </tbody> </table> </a> </td> <td style=3D"paddin=
g-top:20px;"> <a href=3D"https://comm.coinbase.com/CL0/https:%2F%2Flinks.co=
inbase.com%2Fa%2Fclick%3F_t=3D3aca56371967418192255878e9689713%26_m=3Dcb617=
054fab84d7fba000f4e7ffde33d%26_e=3DvUtMYObn2jq_R8TN9fG9JH-Bz0EZcNXEWQQ_C8xL=
Qwf5sZpjwaSwvSrb2Pjek4FFNpnEvYwTsLy0jvSAboUF2wK_oAnOSp6I2esd5a6_QEW4_B0Q6Hd=
fxeBpFQsLvQkKRZnP2JzM2PP5mYBpsPxx1XAABtxCvNoYQaOn4KAyJX5Ad7vX93GGsH4vAd2tkj=
pX2ilYvT2vlLqQnWSJnOqMDN72CE6tw964Q0BvQ4DQbYFxiRmfQHMLAR5MOXS68NU9FpVgrWtno=
HNoEa9ZpLJaGpVLrLng1P8-1woba1ONQ_Jkxz4Wtg3ZAGyjJZC6w6ARMVoLJEW8f9_WPh5Hhjqa=
7SbL4qO-UL1SShjvgVQqqes%253D/1/0100018753c5258f-0bd3133b-ec8c-418b-9dd2-94b=
aaf6d96ac-000000/UpvuuUn8m_MhgKGefRzKQQxZdsOAcLPq-gERY0y0wIg=3D295" target=
=3D"_blank" style=3D"text-decoration:none;color:#0A0B0D;"> <table> <tbody> =
<tr> <td style=3D"padding:0;vertical-align:top;"> <img src=3D"https://d15k2=
d11r6t6rl.cloudfront.net/public/users/Integrators/669d5713-9b6a-46bb-bd7e-c=
542cff6dd6a/3aca56371967418192255878e9689713/up-arrow.png" style=3D"height:=
12px;width:12px;margin:2px 0px 0px 0px;vertical-align:top;" height=3D"12" w=
idth=3D"12"/> </td> <td style=3D"padding:0;vertical-align:top;"> <div style=
=3D"text-align:left;margin:0px 0px 0px 10px;line-height:1;"> <p style=3D"ma=
rgin:0;"><strong>Dogecoin</strong></p> <p style=3D"margin:8px 0px;"> =C2=A3=
0.07 </p> <p style=3D"margin:0;font-size:12px;"> +21.43% </p> </div> </td> =
</tr> </tbody> </table> </a> </td> </tr> <tr> <td style=3D"padding-top:20px=
;"> <a href=3D"https://comm.coinbase.com/CL0/https:%2F%2Flinks.coinbase.com=
%2Fa%2Fclick%3F_t=3D3aca56371967418192255878e9689713%26_m=3Dcb617054fab84d7=
fba000f4e7ffde33d%26_e=3DvUtMYObn2jq_R8TN9fG9JH-Bz0EZcNXEWQQ_C8xLQwfwH8lQAc=
UeBVq6k3uJ9ei6_SN5qVVqp9nptljYTuCCKSgEa2UdiZNR4ozoP-gqkC7glIMwrJcL_U_AqQoDP=
VuQQjNQcx8E_6WMrdoM2iP7RLMi-NtrqohrQOCww6TkDXrskELPoc_ccC9vmA0QZulaq34jNixA=
9gvzaWvBXBPlIyauRvu8JdNTT1Mq8cU2MJWkkTL-aizls-MsicxHHPtL5FYZd1jWsITAvu6x4mu=
HBNt40ZxGPprwYXhDkBFf9TCQyjtVeOQ9jqvPD3fB0JHgjbxHru4fdK2Z8CruL4jkUz6A2vzEQo=
KfxKpqRK1-2Oo%253D/1/0100018753c5258f-0bd3133b-ec8c-418b-9dd2-94baaf6d96ac-=
000000/hX5BtqlRZt1_3B6dKF4hFvN5NyvnpBbF-TUy9wXLW6k=3D295" target=3D"_blank"=
 style=3D"text-decoration:none;color:#0A0B0D;"> <table> <tbody> <tr> <td st=
yle=3D"padding:0;vertical-align:top;"> <img src=3D"https://d15k2d11r6t6rl.c=
loudfront.net/public/users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a=
/3aca56371967418192255878e9689713/up-arrow.png" style=3D"height:12px;width:=
12px;margin:2px 0px 0px 0px;vertical-align:top;" height=3D"12" width=3D"12"=
/> </td> <td style=3D"padding:0;vertical-align:top;"> <div style=3D"text-al=
ign:left;margin:0px 0px 0px 10px;line-height:1;"> <p style=3D"margin:0;"><s=
trong>Polygon</strong></p> <p style=3D"margin:8px 0px;"> =C2=A30.91 </p> <p=
 style=3D"margin:0;font-size:12px;"> +0.18% </p> </div> </td> </tr> </tbody=
> </table> </a> </td> <td style=3D"padding-top:20px;"> <a href=3D"https://c=
omm.coinbase.com/CL0/https:%2F%2Flinks.coinbase.com%2Fa%2Fclick%3F_t=3D3aca=
56371967418192255878e9689713%26_m=3Dcb617054fab84d7fba000f4e7ffde33d%26_e=
=3DvUtMYObn2jq_R8TN9fG9JH-Bz0EZcNXEWQQ_C8xLQwf24yMvrNGsx-j7fvaafxWqAnU-aiGP=
8xmh1kFTklFxJpOwPf2STJqwzxvTlJT6ZlThhqJPikNBOdhrgqtODFtKBzfuTT51Vsu4R7reYAm=
k2ZXshcM26ThKTkaHCfafZc70D0oRhP2knCeVhI5j0De8pkHIdKWOxi6O03_oZNEmqf55QpeBJL=
36Ke7JypATpeDTCktptEIt888B0_W5WtLrLW1LgCd9CXGuafhgKnzRZIM9N3bNXvrX_-Lm03UrC=
cmBHlp6hMXy4_x-rstfU7Uk6wYAUvtWeY4PHH7NumoWCkh6ajj0nAn5pVxDvV7g_t8%253D/1/0=
100018753c5258f-0bd3133b-ec8c-418b-9dd2-94baaf6d96ac-000000/mdIOXBL3Jsqcg-U=
vrwsGSFIPvDLZG60OYTSa2aEkvjM=3D295" target=3D"_blank" style=3D"text-decorat=
ion:none;color:#0A0B0D;"> <table> <tbody> <tr> <td style=3D"padding:0;verti=
cal-align:top;"> <img src=3D"https://d15k2d11r6t6rl.cloudfront.net/public/u=
sers/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca56371967418192255=
878e9689713/down-arrow.png" style=3D"height:12px;width:12px;margin:2px 0px =
0px 0px;vertical-align:top;" height=3D"12" width=3D"12"/> </td> <td style=
=3D"padding:0;vertical-align:top;"> <div style=3D"text-align:left;margin:0p=
x 0px 0px 10px;line-height:1;"> <p style=3D"margin:0;"><strong>Solana</stro=
ng></p> <p style=3D"margin:8px 0px;"> =C2=A316.72 </p> <p style=3D"margin:0=
;font-size:12px;"> -2.34% </p> </div> </td> </tr> </tbody> </table> </a> </=
td> </tr> </tbody> </table> </div> <!--<![endif]--> <div class=3D"mobile_hi=
de"> <table style=3D"width:100%;table-layout:fixed;margin:0;"> <tbody> <tr>=
 <td style=3D"padding-top:40px;"> <a href=3D"https://comm.coinbase.com/CL0/=
https:%2F%2Flinks.coinbase.com%2Fa%2Fclick%3F_t=3D3aca56371967418192255878e=
9689713%26_m=3Dcb617054fab84d7fba000f4e7ffde33d%26_e=3DvUtMYObn2jq_R8TN9fG9=
JH-Bz0EZcNXEWQQ_C8xLQwdiNJ4U0u8PQvdv_ZATPLCkTy0-av0Bnrq9fXoAGWQ1_NoSy0IKiSX=
iGMwU19a6ZOoBDU24YVlq8scSak2pjB-MqzLhQqAMJUg6L86gfapzFCpKv5enlJNtfSmZ0nF9fG=
W62UWIrO2SS56Rco4bJE32jEAHvlsArHby4kKFIcgFulbGgVZix4aY5bhCIWrOuEQ78j8-Ct2On=
aF8kwavVqGoiw7lOo0c21-4NvCzUFeCCC8Kf3koH1yKJDSsKVvkNX2XKnesqBpr86sapnLzt-hB=
iaf5CTf-2iAohHhedqHkzfPoX1UsKOpO6J2yS1BC_ls%253D/1/0100018753c5258f-0bd3133=
b-ec8c-418b-9dd2-94baaf6d96ac-000000/TuFL6KrKg5N0df2eUD3n5z_moJ3pbie_ElBp73=
7SvGQ=3D295" target=3D"_blank" style=3D"text-decoration:none;color:#0A0B0D;=
"> <table> <tbody> <tr> <td style=3D"padding:0;vertical-align:top;"> <img s=
rc=3D"https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/669d57=
13-9b6a-46bb-bd7e-c542cff6dd6a/3aca56371967418192255878e9689713/down-arrow.=
png" style=3D"height:12px;width:12px;margin:2px 0px 0px 0px;vertical-align:=
top;" height=3D"12" width=3D"12"/> </td> <td style=3D"padding:0;vertical-al=
ign:top;"> <div style=3D"text-align:left;margin:0px 0px 0px 10px;line-heigh=
t:1;"> <p style=3D"margin:0;"><strong>Bitcoin</strong></p> <p style=3D"marg=
in:8px 0px;"> =C2=A322,593.09 </p> <p style=3D"margin:0;font-size:12px;"> -=
1.96% </p> </div> </td> </tr> </tbody> </table> </a> </td> <td style=3D"pad=
ding-top:40px;"> <a href=3D"https://comm.coinbase.com/CL0/https:%2F%2Flinks=
.coinbase.com%2Fa%2Fclick%3F_t=3D3aca56371967418192255878e9689713%26_m=3Dcb=
617054fab84d7fba000f4e7ffde33d%26_e=3DvUtMYObn2jq_R8TN9fG9JH-Bz0EZcNXEWQQ_C=
8xLQwfMxjbDLGAKp16QGn0KGVy7hrivl0ZMuM6hCG9ERDVC2VtFfXQEjdxkW5J7zXG9mWx4S9zT=
DKQ76Pt32IZG6DbU-5bYipTFMH3nfUBKL2sBSP2BTr4Z7_G4pgGWh75yOuISqLiTFJ4Bac8w5VP=
2D9wXvbqLG1AoM9xVBHH9KkEeBsDCbpRAtvDC1crT_3gko0AQRw6TQn-N0l3FaNuKhlns9p4HhG=
cgiJepSpntk5ATs3MZEMnv1D98AQtGAArGsbtVUHN9Z3D6_UEaWMzVjdCqDPmeK-_5N2A1M_X6Y=
iuV0ltfIbTub25lZuteLN28Rhk%253D/1/0100018753c5258f-0bd3133b-ec8c-418b-9dd2-=
94baaf6d96ac-000000/AXkFj_8WQM3bNPXwjJ7yXI8lCliMnW2Ld_hBTQO0Wx4=3D295" targ=
et=3D"_blank" style=3D"text-decoration:none;color:#0A0B0D;"> <table> <tbody=
> <tr> <td style=3D"padding:0;vertical-align:top;"> <img src=3D"https://d15=
k2d11r6t6rl.cloudfront.net/public/users/Integrators/669d5713-9b6a-46bb-bd7e=
-c542cff6dd6a/3aca56371967418192255878e9689713/up-arrow.png" style=3D"heigh=
t:12px;width:12px;margin:2px 0px 0px 0px;vertical-align:top;" height=3D"12"=
 width=3D"12"/> </td> <td style=3D"padding:0;vertical-align:top;"> <div sty=
le=3D"text-align:left;margin:0px 0px 0px 10px;line-height:1;"> <p style=3D"=
margin:0;"><strong>Ethereum</strong></p> <p style=3D"margin:8px 0px;"> =C2=
=A31,530.37 </p> <p style=3D"margin:0;font-size:12px;"> +5.33% </p> </div> =
</td> </tr> </tbody> </table> </a> </td> <td style=3D"padding-top:40px;"> <=
a href=3D"https://comm.coinbase.com/CL0/https:%2F%2Flinks.coinbase.com%2Fa%=
2Fclick%3F_t=3D3aca56371967418192255878e9689713%26_m=3Dcb617054fab84d7fba00=
0f4e7ffde33d%26_e=3DvUtMYObn2jq_R8TN9fG9JH-Bz0EZcNXEWQQ_C8xLQwe0J_cm0KgKhJl=
o4ZuVX3rprKQpOhJUMbtVRe7bCy2OhYD2FcjsI_ZJx2RbbT224BGqHQrnKOicjgFKnbPxh-mB_b=
M39iGF-4-xB9XbIVws5BeZ5hTdZ588Ta8yBdqFEJqsIH4IiLQ5Po_fr8PVFLZ-T55iwrlxlDwJI=
uyTXzEfAe1DK50Eurr21n-UTKY0OkKN5xMy6oZebTxzwVLhKM5F1R1QioVzS3eC9wIfute0HaaP=
oO0aufB7lhR_wuEwHw4ZHfxUfuf4ewP5Ms3Px85Doc6sc4gHZCRdKm4BomLBEixVtjzhvIhTRTj=
zIHf9BrY%253D/1/0100018753c5258f-0bd3133b-ec8c-418b-9dd2-94baaf6d96ac-00000=
0/Xvi_NLwMkt2VIOamB5ZJ3YhugLNzmMhWHAndotE8T70=3D295" target=3D"_blank" styl=
e=3D"text-decoration:none;color:#0A0B0D;"> <table> <tbody> <tr> <td style=
=3D"padding:0;vertical-align:top;"> <img src=3D"https://d15k2d11r6t6rl.clou=
dfront.net/public/users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3a=
ca56371967418192255878e9689713/up-arrow.png" style=3D"height:12px;width:12p=
x;margin:2px 0px 0px 0px;vertical-align:top;" height=3D"12" width=3D"12"/> =
</td> <td style=3D"padding:0;vertical-align:top;"> <div style=3D"text-align=
:left;margin:0px 0px 0px 10px;line-height:1;"> <p style=3D"margin:0;"><stro=
ng>Cardano</strong></p> <p style=3D"margin:8px 0px;"> =C2=A30.31 </p> <p st=
yle=3D"margin:0;font-size:12px;"> +1.35% </p> </div> </td> </tr> </tbody> <=
/table> </a> </td> </tr> <tr> <td style=3D"padding-top:20px;"> <a href=3D"h=
ttps://comm.coinbase.com/CL0/https:%2F%2Flinks.coinbase.com%2Fa%2Fclick%3F_=
t=3D3aca56371967418192255878e9689713%26_m=3Dcb617054fab84d7fba000f4e7ffde33=
d%26_e=3DvUtMYObn2jq_R8TN9fG9JH-Bz0EZcNXEWQQ_C8xLQwf5sZpjwaSwvSrb2Pjek4FFNp=
nEvYwTsLy0jvSAboUF2wK_oAnOSp6I2esd5a6_QEW4_B0Q6HdfxeBpFQsLvQkKRZnP2JzM2PP5m=
YBpsPxx1XAABtxCvNoYQaOn4KAyJX5Ad7vX93GGsH4vAd2tkjpX5Hx8Ew2hagaO_m7do5449mqc=
WMAsoMyVk_ojilHjfYWfLYh-l1ky4vWgtPz48JNCeELzjIIPYlXqAV0yerPNf8dH7JcEEtO9tIX=
Li7CFkJjY5wLDHxrg4giITQ_RFE00EdpBTDiQN_KXC7-pTd_QlwJs7EosuTlwB5qRwZTUkHs%25=
3D/1/0100018753c5258f-0bd3133b-ec8c-418b-9dd2-94baaf6d96ac-000000/pO9ZjFg11=
bHH3llKw17OQtkCE121mxWPVQ2DT1QMwCM=3D295" target=3D"_blank" style=3D"text-d=
ecoration:none;color:#0A0B0D;"> <table> <tbody> <tr> <td style=3D"padding:0=
;vertical-align:top;"> <img src=3D"https://d15k2d11r6t6rl.cloudfront.net/pu=
blic/users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca56371967418=
192255878e9689713/up-arrow.png" style=3D"height:12px;width:12px;margin:2px =
0px 0px 0px;vertical-align:top;" height=3D"12" width=3D"12"/> </td> <td sty=
le=3D"padding:0;vertical-align:top;"> <div style=3D"text-align:left;margin:=
0px 0px 0px 10px;line-height:1;"> <p style=3D"margin:0;"><strong>Dogecoin</=
strong></p> <p style=3D"margin:8px 0px;"> =C2=A30.07 </p> <p style=3D"margi=
n:0;font-size:12px;"> +21.43% </p> </div> </td> </tr> </tbody> </table> </a=
> </td> <td style=3D"padding-top:20px;"> <a href=3D"https://comm.coinbase.c=
om/CL0/https:%2F%2Flinks.coinbase.com%2Fa%2Fclick%3F_t=3D3aca56371967418192=
255878e9689713%26_m=3Dcb617054fab84d7fba000f4e7ffde33d%26_e=3DvUtMYObn2jq_R=
8TN9fG9JH-Bz0EZcNXEWQQ_C8xLQwfwH8lQAcUeBVq6k3uJ9ei6_SN5qVVqp9nptljYTuCCKSgE=
a2UdiZNR4ozoP-gqkC7glIMwrJcL_U_AqQoDPVuQQjNQcx8E_6WMrdoM2iP7RLMi-NtrqohrQOC=
ww6TkDXp-ddwVEvPP-nfaOENlVyxweHh5TT4qK4cPhXuDcafA9-i8C93sieFqZ-R8KQguExDBHT=
fBFLwaO77XP8Js6Qd3qFz5bWsQwWtqUZIIIYc5bYdGhzQpaeUSQPYgWe5McBk6bDaqwDbHZ_S9b=
YT4YFCtWkYXuyIx0Jk34mL9EmIUGXtGK7SAF0VE5EXWmJW4Wvc%253D/1/0100018753c5258f-=
0bd3133b-ec8c-418b-9dd2-94baaf6d96ac-000000/_sOmZKtzY9A3GY7C_89Zlgeg-WRtlRD=
StqSBNVbn1xw=3D295" target=3D"_blank" style=3D"text-decoration:none;color:#=
0A0B0D;"> <table> <tbody> <tr> <td style=3D"padding:0;vertical-align:top;">=
 <img src=3D"https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators=
/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca56371967418192255878e9689713/up-a=
rrow.png" style=3D"height:12px;width:12px;margin:2px 0px 0px 0px;vertical-a=
lign:top;" height=3D"12" width=3D"12"/> </td> <td style=3D"padding:0;vertic=
al-align:top;"> <div style=3D"text-align:left;margin:0px 0px 0px 10px;line-=
height:1;"> <p style=3D"margin:0;"><strong>Polygon</strong></p> <p style=3D=
"margin:8px 0px;"> =C2=A30.91 </p> <p style=3D"margin:0;font-size:12px;"> +=
0.18% </p> </div> </td> </tr> </tbody> </table> </a> </td> <td style=3D"pad=
ding-top:20px;"> <a href=3D"https://comm.coinbase.com/CL0/https:%2F%2Flinks=
.coinbase.com%2Fa%2Fclick%3F_t=3D3aca56371967418192255878e9689713%26_m=3Dcb=
617054fab84d7fba000f4e7ffde33d%26_e=3DvUtMYObn2jq_R8TN9fG9JH-Bz0EZcNXEWQQ_C=
8xLQwf24yMvrNGsx-j7fvaafxWqAnU-aiGP8xmh1kFTklFxJpOwPf2STJqwzxvTlJT6ZlThhqJP=
ikNBOdhrgqtODFtKBzfuTT51Vsu4R7reYAmk2ZXshcM26ThKTkaHCfafZc5KndbuRlniEEoGET-=
3OPjJzhQJkyo72w8Z4xQWeQtoooymNT15PxGfesS3sR6nDEixl3EkJrT_pNNz80H7KZkK3hrEIg=
hlayYJQVbTIK2ep-PNDSuJipcLiZSXkPw3BzNJVcQPjRKmt1HGmnIF6jLBEAwYy69og5xHu1-sK=
sZqKuqTfMQ3ul52W_CM27XgiTs%253D/1/0100018753c5258f-0bd3133b-ec8c-418b-9dd2-=
94baaf6d96ac-000000/RgG6PTVb31i4zzHn3HyFS3gCCkcwK-glSYFP22QveZo=3D295" targ=
et=3D"_blank" style=3D"text-decoration:none;color:#0A0B0D;"> <table> <tbody=
> <tr> <td style=3D"padding:0;vertical-align:top;"> <img src=3D"https://d15=
k2d11r6t6rl.cloudfront.net/public/users/Integrators/669d5713-9b6a-46bb-bd7e=
-c542cff6dd6a/3aca56371967418192255878e9689713/down-arrow.png" style=3D"hei=
ght:12px;width:12px;margin:2px 0px 0px 0px;vertical-align:top;" height=3D"1=
2" width=3D"12"/> </td> <td style=3D"padding:0;vertical-align:top;"> <div s=
tyle=3D"text-align:left;margin:0px 0px 0px 10px;line-height:1;"> <p style=
=3D"margin:0;"><strong>Solana</strong></p> <p style=3D"margin:8px 0px;"> =
=C2=A316.72 </p> <p style=3D"margin:0;font-size:12px;"> -2.34% </p> </div> =
</td> </tr> </tbody> </table> </a> </td> </tr> </tbody> </table> </div><p s=
tyle=3D"margin: 20px 0px 0px; line-height: 1.5; word-break: break-word; col=
or: rgb(91, 97, 110); font-size: 12px;">Price changes are for the past week=
, ending on Apr 5, 2023 at 10:47 PM UTC</p><div class=3D"cta_button" style=
=3D"margin: 24px 0px 0px; padding: 0px; width: 50%;"><!--[if mso]><table wi=
dth=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"bord=
er-spacing:0;border-collapse:collapse;mso-table-lspace:0pt;mso-table-rspace=
:0pt;"><tr><td style=3D"padding:0;" align=3D"left"> <v:roundrect xmlns:v=3D=
"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office=
:word" ses:no-track href=3D"https://links.coinbase.com/a/click?_t=3D3aca563=
71967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYO=
bn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1JZnJiH3zKHfGX7mCSMeAvqg21ae_EVoodyk_F7m=
xbDg_tWSPkcZFO8Q7vTcOMH9sscnYX69rONf-v2lHzFlNrE-Ra1C7xo95DffqF2DFGm_hwZDZSH=
t66kTbiRC8IR09Xy3HF-A2PCQ0qSR3X8g6LhX_qxcu4HGeiZl1dZux0rbLos34Kilj8tzbS4Eim=
yXLMgFTDWvwLD4vC44HvG4tTHWJAHR6jSvHxi1udUfWlPXAqmlCmlPvf17yjFTeZbCAnDeGXFGq=
MwXwr7trNaGKtall1HsaF5kMgvCeXiZsLoug%3D%3D" style=3D"width:350pt;v-text-anc=
hor:middle;" arcsize=3D"17%" stroke=3D"false" fillcolor=3D"#0052ff"> <w:anc=
horlock/><v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Helveti=
ca Neue, Helvetica, Arial, sans-serif;"><![endif]--><a href=3D"https://link=
s.coinbase.com/a/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054f=
ab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1JZnJ=
iH3zKHfGX7mCSMeAvqg21ae_EVoodyk_F7mxbDg_tWSPkcZFO8Q7vTcOMH9sscnYX69rONf-v2l=
HzFlNrE-Ra1C7xo95DffqF2DFGm_rmiXm1tPx1G1Yu5s-h-10dIRWyxPma-y0XDYdV_eQt2m3bj=
RiTkBMJ4XQy0bmOx9ede6Ggo4TKYTeLe4Tu_9g8PyY-Pl8kB1LKJbUvEVROMNLyEPEtTYFxoLs8=
GZpxKI9sgUhsOvPOkzHyraum35oxgqRUyW3U56aGT20cnVU7rdJ-h9dni-VSldnsGL4YwYg%3D%=
3D" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"display: block; =
margin: 0px; line-height: 1.2; font-size: 16px; text-decoration: none; colo=
r: rgb(255, 255, 255); background-color: rgb(0, 82, 255); border-radius: 30=
px; text-align: center; padding: 18px 0px;"><strong>See the latest prices</=
strong></a><!--[if mso]></center></v:textbox></v:roundrect></td></tr></tabl=
e><![endif]--></div><table width=3D"100%" role=3D"presentation" style=3D"ta=
ble-layout: fixed; vertical-align: top; border-spacing: 0px; border-collaps=
e: collapse; min-width: 100%; text-size-adjust: 100%;"><tbody><tr style=3D"=
vertical-align: top;"><td valign=3D"top" style=3D"word-break: break-word; v=
ertical-align: top; min-width: 100%; text-size-adjust: 100%; padding: 48px =
0px;"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%=
" align=3D"center" role=3D"presentation" style=3D"table-layout: fixed; vert=
ical-align: top; border-spacing: 0px; border-collapse: collapse; border-top=
: 2px solid rgb(222, 224, 226); width: 100%;"><tbody><tr style=3D"vertical-=
align: top;"><td valign=3D"top" style=3D"word-break: break-word; vertical-a=
lign: top; text-size-adjust: 100%;"><span></span></td></tr></tbody></table>=
</td></tr></tbody></table><div><table style=3D"margin: 0px; padding: 0px;">=
<tbody><tr><td style=3D"margin: 0px; padding-right: 11px; vertical-align: m=
iddle;"><img src=3D"https://d15k2d11r6t6rl.cloudfront.net/public/users/Inte=
grators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca56371967418192255878e96897=
13/dot-1.5x.png" width=3D"12" height=3D"12" style=3D"display: block; width:=
 12px; height: 12px;"></td><td style=3D"margin: 0px; padding: 0px; vertical=
-align: middle;"><p style=3D"margin: 0px; font-size: 16px; letter-spacing: =
0.075em;"><strong> STAKE IT OR LEAVE IT </strong></p></td></tr></tbody></ta=
ble><p style=3D"margin: 5px 0px 0px; font-size: 32px; line-height: 1.26; wo=
rd-break: break-word;"><strong>What does Ethereum=E2=80=99s Shapella upgrad=
e mean for ETH holders?</strong></p></div><p style=3D"margin: 16px 0px 0px;=
 line-height: 1.6; word-break: break-word;">Last September, the Ethereum bl=
ockchain completed the <a href=3D"https://links.coinbase.com/a/click?_t=3D3=
aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3D=
vUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1JQ9EhHp24305gym67MD0YPS4O38a5JniX=
PhNCiKg2ewrHx1E5nDN1Fj9DWyUUcXPEgAshYmU7-AztRa88C5zE4mFuFS1U9tnEm1DuZCRtAGX=
-McnshwFYjQyEqkioAKjzi0aL6psn4abPZfp7JTVUd3FQpC6iMpd3hZ2bAByxdcTK1H66Dao7bI=
S4avifWCOe7Hhem5V3J6MoXgYtSmCHUMEIhGS-v1KBwhpOog4A9d_hpUBkWqlBvwjzMPBMhS3Zm=
e9HaFzXmd15mkFbjost53WegVO-D1eNwqA_rmjOUaQ%3D%3D" target=3D"_blank" rel=3D"=
noopener noreferrer">Merge</a>, its years-long upgrade from Proof-of-Work t=
o the 99.95% more energy-efficient <a href=3D"https://links.coinbase.com/a/=
click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7f=
fde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1LolyIyKFoJ6zHtZ06NZbz=
nyJ4RCdl4SyykimVQ6SvK4ZJVeiSC-bR9T3K1BCLaGHNs3GvTVdQpVtj3WE5kmTNnHYwUlY6G4M=
cul3C-unoP--SCE-QjvsgdHCs7A-aRnMJ2dhmNF553L_SBrRIpoGKRkWfcL9ina3yjCgvbkjRJI=
9geT6fWlhbf5By6b4nBbRLXBPVHfu6L7e02Ogaz87OtASOzryce8sczO6Mq5Ju02Wwd2q9a0_b8=
ESml-XLW6OLnZXhtAO4Vd-Z0GziGB5IVGkDxtoY2EaI2H3HLMAdA4NFyWYfh39T05-S-8lour1Q=
xzmW-4oOEx7Gwc_ymbqAsPJoCznemvREzU2fKTc_QHQ%3D%3D" target=3D"_blank" rel=3D=
"noopener noreferrer">Proof-of-Stake</a> system. While the update was a maj=
or milestone for Ethereum=E2=80=99s underlying economics and scalability, o=
ne key loose-end remained =E2=80=94 the ability to =E2=80=9Cunstake=E2=80=
=9D (withdraw) staked ether. Now, the Shapella upgrade, scheduled for April=
 12, aims to finally enable holders of staked ETH to withdraw their assets.=
&nbsp;</p><p style=3D"margin: 16px 0px 0px; line-height: 1.6; word-break: b=
reak-word;">Here is what you need to know about Shapella and what it means =
for ETH holders and the future of the Ethereum network. Let=E2=80=99s dive =
in.</p><p style=3D"margin: 16px 0px 0px; line-height: 1.6; word-break: brea=
k-word;"><strong>What is the Shapella upgrade?</strong></p><!--[if mso]><ul=
 style=3D"line-height:1.6;mso-line-height-alt:26px;"><![endif]--><!--[if !m=
so]><!-- --><ul style=3D"margin: 10px 0px 0px; padding-left: 24px; line-hei=
ght: 1.6;"><!--<![endif]--><li style=3D"margin: 0px; padding: 6px 0px;">Sha=
pella refers to the simultaneous Shanghai and Capella upgrades, slated to g=
o live next week on April 12. Shanghai will update Ethereum=E2=80=99s =E2=
=80=9Cexecution layer=E2=80=9D =E2=80=94 the part of the blockchain that in=
cludes smart contracts and protocol rules. Capella will update the =E2=80=
=9Cconsensus layer=E2=80=9D =E2=80=94 the part of the network that ensures =
<a href=3D"https://links.coinbase.com/u/click?_t=3D3aca56371967418192255878=
e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JJK=
dR2fHukdmWOKKE5x45isTQNXLX8YA88FfdBd7lbmeeeSxNYLrVa1P4wy-4PmZl-_Su3LwuPNrgT=
ROlez8F9VcVwROzR2DTOsAsH3rojE4L4JPOeCl04y-wef5ef54EQacj3z7g3XJSbbVnMjlJpyrH=
iINvcV0atBpxhy0g-79oRpDnW0tAG_Mfjolilyh6nCtHugE4xnSkJocA1MpuuIT_LEGF8PtTcJm=
eZgpjplCUP2VYI3iQxMtv4m6uW04dNf57nF1McRl2LlQxeCakAcanqhSCkGe2fUwRtofQCQOYx4=
IgHsinHVWY35sRQGdEUd-H20wM7UuJq48uA5t7RKcM-Ic2Tmq-GRG6jx23h5TYcPgcfYGCxovsK=
bt9tjZPA%3D%3D" target=3D"_blank" rel=3D"noopener noreferrer">validators</a=
> are following those rules.</li><li style=3D"margin: 0px; padding: 6px 0px=
;">Shanghai will primarily enable users to withdraw staked ETH and staking =
rewards, which have been accumulating on Ethereum=E2=80=99s blockchain sinc=
e December 2020. More than <a href=3D"https://links.coinbase.com/u/click?_t=
=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_=
e=3DvUtMYObn2jq_R8TN9fG9JHbxniMZ4rK1W2yDNlzqD_9UHZGBlSUpiYT0vdWe6aYYJXfruz7=
jYxUoVMi_F3Jm-qUFs-SQz5Q1doCtMXHNhFNRIz44CuKzRozWGTvWah4BQ9EqKpl-PGRRtrS7kd=
IE1XAwBlVG3qURSEp7y46z3bqKWDp13DU1P1ggAOOQqHC3VaVIGwsQY4T5XcQ1o96xSIxgiEsN1=
6igl3QXhED9Yk2SIcUh-sZR7p9E0sVVRPD9LbHnT6XiivYHWhmlfm0SrL7r20wXfIf-JCwv7sgh=
P9QXEt3-R_aOjMnr-v2Zc4dRP7rr-xR0fr-EtiIo8e12jrT9W8lSqJuWqpbpFg54S2KDiwo6ZIp=
1OBUkylBNowfr" target=3D"_blank" rel=3D"noopener noreferrer">$32 billion</a=
> worth of ETH is staked and locked into Ethereum=E2=80=99s Beacon Chain =
=E2=80=94 around 15% of the ETH=E2=80=99s <a href=3D"https://links.coinbase=
.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba0=
00f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JOQecc5OsAyrayCIoJ4KkbdHtSst59h1Qacb=
Irute5df2Ck9UM9feE1uHXFjV3qNZ2BJ0ddVdiS4-ooUVE-t5AdiK3g5D_GK_P98IAYDY78cBj7=
4xRFMNF7D2zmtMWNNSUictD7jE8WLHEphRScgYOFqjeg4Z1CXEGj2oHm5f3F7ddt_YoESEEqPCR=
27mpBYLsdiiqC_zvARhTG4Xsows2Y9ZjDPG5XGBPWU11VN34ojCJpM8eJNUb3WC2yYdx2ZPmMFY=
AwWSrfzejZlDXcvHarN23_EenRn0S4E9I0VXrue" target=3D"_blank" rel=3D"noopener =
noreferrer">circulating supply</a>.&nbsp;</li><li style=3D"margin: 0px; pad=
ding: 6px 0px;">Capella is a concurrent upgrade that applies to network val=
idators =E2=80=94 the primary goal is to make sure Shanghai succeeds.&nbsp;=
&nbsp;&nbsp;</li></ul><p style=3D"margin: 0px; padding: 0px;"></p><p style=
=3D"margin: 16px 0px 0px; line-height: 1.6; word-break: break-word;"><stron=
g>How do you withdraw staked ETH?</strong></p><!--[if mso]><ul style=3D"lin=
e-height:1.6;mso-line-height-alt:26px;"><![endif]--><!--[if !mso]><!-- --><=
ul style=3D"margin: 10px 0px 0px; padding-left: 24px; line-height: 1.6;"><!=
--<![endif]--><li style=3D"margin: 0px; padding: 6px 0px;">Coinbase custome=
rs who want to unstake their ETH can make unstaking requests within roughly=
 24 hours after the upgrade. All requests are processed directly on-chain, =
meaning Coinbase will pass unstaked ETH to customers once it's released by =
the Ethereum network. <strong>The Ethereum network could take weeks to mont=
hs to process unstaking requests immediately following the upgrade</strong>=
. (<a href=3D"https://links.coinbase.com/a/click?_t=3D3aca56371967418192255=
878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9=
JCbv8dx7zc-oxWv-Cww3-1J2OMCL168wwe4FxccSyH-QIbvYN6C3REqRggzvPXjJ6O_M7dArIdt=
4CQQKqNCPnE9Ue-JuAjUYkorQF9Hsw-pM91F4HDL8KAVx7fvQN4Y77iP3mR9azkHLtALGotDDyo=
HArMhpPmDvRp8NXCatbwGXisCbpy7as6CLH-HO2OwaZ4-oYc6PvaPtBUxWYj8Sd8JyHxMXe6cLQ=
Yv-pw9dB8J9t0qGHxKz-YZzbqZHn3ThCNwkzNN83Hpq__WWpF7cnwbB4UeiOdszPN_zHBSN6h_h=
WKT09GVsNs2qVbohN571oSXvskkN4yicXNcGCGmWtpFCXsuM7caA9eMU_MdBXgqYODUZPEBrd3X=
puniKcaL-AKBd6GQN_QMK3IMvYBNlfY4%3D" target=3D"_blank" rel=3D"noopener nore=
ferrer">Learn more</a>).&nbsp;</li><li style=3D"margin: 0px; padding: 6px 0=
px;">Other staking intermediaries (like exchanges and <a href=3D"https://li=
nks.coinbase.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb61705=
4fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JEAH58_MDSj__Z2lfno2VAIa=
LIYYzaQWYGaR7TPaL9fIrQGPBv-4xOdYJ1zIArlF9sVtrk9qNvQAhx47kqsuEU23aKk0jA1NnOU=
7E5yFcRW_hsywyq9SQlz5lpeLsSNdVZkduacC1WFd0ZxUeBuihq-q5l-S7emeEhVel5T9g-R6_m=
hN_hQlfgr6rBN7il2fT7L7Dz5g9UNCQ-iXsRz8OqyM0Sbz1DddNYVfnJcvmc16JgpMJntcFd3-_=
QbSlrVzLNEDRuujQgeWoUbmO3Jo5odlEpNG8_0Uc_-HpvrS11s-HBiC9X5QMhtYRqm4b2LFtyv3=
yyYSfAcZ4qZwhXjr3ClGmMA0GmzKvLikJS_XK5K4AQPrpEv7nCcnyVgZpe0CpBvHzsndBE6a9nf=
SwB9srNWfqegaxsm3QHQuHdpPmJxFnbihP3n-7qY5HRn5i2-m8e2jPGyZLwDbhu9nHfEj8bxD4d=
raqKE4uGryWHstLSbSHvFijwYH30x2SFFJe6dgegYB8vOhEuXQI16eVqUjRT7WeM1JrY4cZqmNO=
9CgdZOj0I3r1AVeMLThgd8zhLRZqSJXkhVoJK39bYoHBJ99GlxR8I0IbIZ0IjpJderI8DaRdx6U=
svAk0nDsJH-wZY0Hs7YNcTvp0pQltYNdtugCrznezOTO9M4hhRYSjP31JLA9" target=3D"_bl=
ank" rel=3D"noopener noreferrer">protocols</a>), should also enable staking=
 withdrawals at varying dates in the subsequent weeks and months after the =
upgrade.&nbsp;</li><li style=3D"margin: 0px; padding: 6px 0px;">Validators =
who participate directly in on-chain staking will have a more manual proces=
s and should check out the <a href=3D"https://links.coinbase.com/u/click?_t=
=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_=
e=3DvUtMYObn2jq_R8TN9fG9JN_8nA5JeE1dGt2TscW1gpedx2-uZMTxbYooEboDYOWZHEQOAeo=
zTpl8Xnr5UQtgV6xX9usuUpC0njfw02lZ6XWf7ZZF0uRjytWqXPlfGJyg1X7gOvqvuQDhko8BbY=
QHkhYhz5XyheGjQQh8DxQMgeAk60zXhAvZKz4dM1wo6g_JpIM8gBLFzW65f-VKjPRyIZHp3Ib9B=
UM9iMsdX6mCDAuwnn578YLseW-aQb7a4kXM6Z5ChIJrfuMWCgX-jqMiR-kMeiZQd9hZ3qtJ4fir=
jCsSRIj71FStv59gYviJd9-VpwmH4tG_6PQ0FTmIibKonHTULMd4YHyLQ2LThobhRs0%3D" tar=
get=3D"_blank" rel=3D"noopener noreferrer">Ethereum Foundation=E2=80=99s in=
structions</a>.</li></ul><p style=3D"margin: 0px; padding: 0px;"></p><p sty=
le=3D"margin: 16px 0px 0px; line-height: 1.6; word-break: break-word;"><str=
ong>What could happen to ETH=E2=80=99s price after Shapella?</strong></p><!=
--[if mso]><ul style=3D"line-height:1.6;mso-line-height-alt:26px;"><![endif=
]--><!--[if !mso]><!-- --><ul style=3D"margin: 10px 0px 0px; padding-left: =
24px; line-height: 1.6;"><!--<![endif]--><li style=3D"margin: 0px; padding:=
 6px 0px;">Some crypto researchers are anticipating short-term price <a hre=
f=3D"https://links.coinbase.com/u/click?_t=3D3aca56371967418192255878e96897=
13&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JKDf8M4E0=
bKbSDo90G9LixzCozrR6z0PmA4umP62LjyEaq_ow_zmgO65RtwarGCU2pf_i_mAeUvmAg0Y_L17=
jhdPSsA7jdQ0yUqrxLDZ3v8yiGPUHNVi3mK7HmrpklKwtZG6t40yXhUsEcVcoBdD7Qgk7-dVofI=
c_kj917tFrXgkeaejZLRmDg39_AVFhbzTPOFvuGEcTS-dRjzfSmiQhs8PnF89J1oYvD3B8Lm0_p=
OenSKkWoS4IVFjVY9cupsWqqR3LUqdpxSCdcxcDks-CWjCICSy2cARUxy5ZfdKei9KzbIXYq4uh=
zjA0M4OEdfdhTwhT1M7fgKiRAl27tfXIEi9aHFZIeNK3ojbpSXs_Vpl12gvYwVJMmk9_e0S1uLO=
d7jNlNm0XZ6YXMDQM_ESGpACFpt43d4FwY0X4hmgUHmU" target=3D"_blank" rel=3D"noop=
ener noreferrer">volatility</a> as the market could see more ETH withdrawal=
s =E2=80=94 remember that $32 billion of staked ETH is currently locked up.=
&nbsp;</li><li style=3D"margin: 0px; padding: 6px 0px;">But <a href=3D"http=
s://links.coinbase.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dc=
b617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JKDf8M4E0bKbSDo90G=
9LixwS3jWIS2hNwQeNnEn3gcqyQTUmzjd9h8TXXauF7HiOdrKzvwuOosa7J6CjYxTZaUS2hMUj0=
nsAny8z2gh4pq9K1q6nc4vHsDATaxEqb9OIdCFrDN-p2LV7mDYEffm9E33iNV1nzZ2PQaAIl_z2=
41nq3q9om-XTceTKjdfF7UAc8oGXdf_YAk0yIqHMJcWEiJJ1YFUfhFAXSOpg4VeEOvMk4rzsRyt=
5ylfBmESWTQArXxX7QersiTn89o4fdKc4sovFVNO4aCMlk708WxNuLin0lMu_e14Ob9uZvf4A-Q=
BovS6fM1VJbY1eQeBDPSoaLPmYGc2cNjo47HdUHPA3PfDgboREG4V5rR3yxvb9gdOESxwn6Vjph=
OL8nxKULS6zU2LTnp6FUILp5EFOL2iQN8Iz" target=3D"_blank" rel=3D"noopener nore=
ferrer">there likely won=E2=80=99t</a> be excessive selling pressure due to=
 <a href=3D"https://links.coinbase.com/u/click?_t=3D3aca5637196741819225587=
8e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JI=
rb27AxhrkJS9HcHVnhdJKIYuQ1zMd-B3qT50Hu3jR8ELE8mJrp8EU2HDUSmGZBMYygUetiPB-iE=
s97xvqFcQojqtGSlyEzP6WauCof5IsQ5YMP0900HAUQkywq8mw4JA5f7bpSaqthfsdWgp0Y_zht=
sgxXNg4703odK3dKvQvP35dv2YVXAhr36rkwNUO8mznfEHZOuXNNr1x0ifVTFrB4bnZIG5itV4X=
N5uHLJAXkEEI3_qlDmBnsEODMliocDdrFAKMWK67s8M1dYwFKnOK0TkqHi-KJzoz1jkZUJNO5mf=
mZFTGq22uVOoNM2ArSUSollyys717g5yTRTkUpOkTQ2BNu3c7Rwe0XKqRECQ1j" target=3D"_=
blank" rel=3D"noopener noreferrer">guardrails</a> in place to prevent all v=
alidators from leaving simultaneously, incentive structures for validators,=
 and the fact that staked ETH comprises a minority (15%) of the network=E2=
=80=99s circulating ETH supply.</li><li style=3D"margin: 0px; padding: 6px =
0px;">Many also see long-term benefits, including Bernstein researchers, wh=
o recently <a href=3D"https://links.coinbase.com/u/click?_t=3D3aca563719674=
18192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_=
R8TN9fG9JKDf8M4E0bKbSDo90G9LixwS3jWIS2hNwQeNnEn3gcqymQ_BosZgARL-zwliBZCjAi4=
H1u-uEyqG3xv8i3sgFNdzHmU-YjkbDyY0v6JX6Q1Nn7NBTxypMu_7MdNoJCm-xDOCD48anYqtQR=
K35cH46mpsjQS1cs_f9qIQnaq8RBxBC3BVcjVOhqYv5tBSGECWvj7iWLKK39L_swv4-yQMerKqo=
tMEhxKXN-ZjhBngV743CMTq5QIADrapa1ZJukbPMgjAQtx48MIqoyTi4FcOGQYijbe39Nj0_jeE=
NWPuEG9g73odzfQ1QNgcrPc_9fRNsm7UvW6QHkjTy01W4Cwj23iCb1QNZG3AJExw2Ijt8qtU2Ku=
tzCQv9gSHyL4oYj8IpZoroHuSwLqat5zNx2Fsl0hrk_jSJ3d5ipQZVlaSxCEQ" target=3D"_b=
lank" rel=3D"noopener noreferrer">opined</a> that the =E2=80=9CShanghai upg=
rade may attract some additional staking from institutional investors.=E2=
=80=9D Elsewhere, several analysts told Blockworks they <a href=3D"https://=
links.coinbase.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617=
054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JIrb27AxhrkJS9HcHVnhdJ=
KIYuQ1zMd-B3qT50Hu3jR8ELE8mJrp8EU2HDUSmGZBMYygUetiPB-iEs97xvqFcQojqtGSlyEzP=
6WauCof5IsQ5YMP0900HAUQkywq8mw4JA5f7bpSaqthfsdWgp0Y_zhtsgxXNg4703odK3dKvQvP=
WUsZEGj8aFvnsrpkNfgDDQ2T_MUY-nZNcRjSnjrAUMXu7jLVuy2SYSz79j7k0L6GH9fXIRKAC2i=
zOrnkNkn419rxmZ8OY1lp7rBRpFE5kFhcq-7H0AjmUF0PgGPrTJOGq84cY8yPh2mMkR5w66RvoV=
F4kVjkT34sGnw2gJmVa-EcSbfALD-P1Zv1EpwsYYVu" target=3D"_blank" rel=3D"noopen=
er noreferrer">expect</a> that the upgrade may contribute to greater price =
stability, while one expects =E2=80=9Cmore not less ETH to be staked in the=
 medium-to-long term.=E2=80=9D</li></ul><p style=3D"margin: 0px; padding: 0=
px;"></p><p style=3D"margin: 16px 0px 0px; line-height: 1.6; word-break: br=
eak-word;"><strong>Why it matters=E2=80=A6</strong> The Shapella upgrade is=
 the first major milestone for Ethereum after last year=E2=80=99s Merge, bu=
t it=E2=80=99s the first of <i>many</i>. Ethereum still has an impressively=
 detailed, years-long roadmap, which includes an eclectic mix of <a href=3D=
"https://links.coinbase.com/a/click?_t=3D3aca56371967418192255878e9689713&_=
m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-ox=
Wv-Cww3-1LOan-RrWf_HHg8ZhYv_ZPcnRxFRmxx5vExglutXOoMdI4YEojXoplsTuLPIDC7RF3G=
v8Mhbg9KgDRke7Q5CYziOqLQCqpHThdIJzppgyFkxBig4pFxo8Ppwp3QsdGA5EfZI6LilEu1zhq=
JIZdWfxLHJMAz8HAT6-CTXkV2exF6TdajkacO14rWJY2VF_jlFuhAv7C9d5puf6H3hOreq8rw5u=
Ja1zd_6FjH6eS-spYPXC18HbA6Z__biMbGme1HqcgE0aGdMSWMR98zRtTY5Cbud6w1-gp05h9eI=
IvcPaaSxDYzyIropyJ5gqPCN4ocNxplkf-OYhPOd5I0BrcwUFEx96Fj8iuCiAbokEH_2GInRaOg=
J337Udx1ZgloiH6Rm-w5TPIgnbBFNPqT2q7QNj8u" target=3D"_blank" rel=3D"noopener=
 noreferrer">rhyming phases</a>, and sci-fi sounding <a href=3D"https://lin=
ks.coinbase.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054=
fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JGMFs_1yAZJkqbdGrfHXFticb=
zzNXpwuAT1Q_3hR9T5PAWhEjZ7-l8aOSr4cpwYgTu0qZvcI7E4EvwOKFyWs7gNrXexlUuocrCZU=
ahS6c9b8myjcDN6cboYKkUCHnB_T8gyEiZ16SeQtG1J-N7r4s0UgQfKAva40_zlU7WDbEs9E4ru=
DKyZ2BO7zEAcNiGrrmln9ID0MgACavH5VPZ5wmB-fGYG9DSVfzPjeQ7oZyJrvKK9hD3Ua4T-SV2=
qzHhrqbxdqJXybojecUQ08tVO73bq3Y3FJFewSQQYTD_Q0FpRbZAWgGiJvRB6gPZZdX_7mYEB6Q=
nrZQUxseluL7Sm1j9I%3D" target=3D"_blank" rel=3D"noopener noreferrer">scalab=
ility upgrades</a>. Before the Merge, ETH creator Vitalik Buterin said he c=
onsidered =E2=80=9CEthereum to be 40% complete=E2=80=9D =E2=80=94 so how mu=
ch closer to completion does he consider his invention now? We=E2=80=99ll a=
sk him <a href=3D"https://links.coinbase.com/u/click?_t=3D3aca5637196741819=
2255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN=
9fG9JIX7QdZQ9Tzhk6p5-VNPzfBvrLhk4EuxF8DKkrwbgmuVE6xKAfFNjp0T--K210gJuckP295=
CLcdG-OGCpOiNADa0gjZBtd03NXlCE4uCkeadcrecShhlVcYL2OqrohvRA-7AnEky2ZgmtTrnsX=
35Xtp4a5cK6FxuUzjLZxce0dmY_6EkkxbLpe0YFjOhGDBv2rF1qSG6qbf5DEgGwweFq8jhcEurS=
zUPB2luj8ggR0SZUlaaB1lbjm9Tb4FUqssmJBbUDe4QklvIHQ-8Xv1yslU0apj9jB_fjDR2k2F6=
NNPOsTE-mb9IDegbmBx3JqcJXA%3D%3D" target=3D"_blank" rel=3D"noopener norefer=
rer">next time we talk to him</a>.</p><p style=3D"margin: 16px 0px 0px; lin=
e-height: 1.6; word-break: break-word;"></p><div class=3D"cta_button" style=
=3D"margin: 24px 0px 0px; padding: 0px; width: 50%;"><!--[if mso]><table wi=
dth=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"bord=
er-spacing:0;border-collapse:collapse;mso-table-lspace:0pt;mso-table-rspace=
:0pt;"><tr><td style=3D"padding:0;" align=3D"left"> <v:roundrect xmlns:v=3D=
"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office=
:word" ses:no-track href=3D"https://links.coinbase.com/a/click?_t=3D3aca563=
71967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYO=
bn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1J2OMCL168wwe4FxccSyH-QIbvYN6C3REqRggzvP=
XjJ6O_M7dArIdt4CQQKqNCPnE9Ue-JuAjUYkorQF9Hsw-pM91F4HDL8KAVx7fvQN4Y77iP3mR9a=
zkHLtALGotDDyoHArMhpPmDvRp8NXCatbwGXisCbpy7as6CLH-HO2OwaZ4-oYc6PvaPtBUxWYj8=
Sd8KfEfoBBA2QN7IogYEqfSgJJJBIJ0gSq8ctuo7eB8zYr52fkY4cQG0if1pZh-dNxy_IfaJdcW=
GHcJRXUOF-u4FrnhY0DYbYFUWTclXwMSe-YrGpi6PWr0OrLSTBwlhMjlNlYfj4zOjcjhV2KRH5s=
2tQP6wUVP7vycalIW9gHATP98YDS4RxWhdVRWdrLTjsZsk%3D" style=3D"width:350pt;v-t=
ext-anchor:middle;" arcsize=3D"17%" stroke=3D"false" fillcolor=3D"#0052ff">=
 <w:anchorlock/><v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: =
Helvetica Neue, Helvetica, Arial, sans-serif;"><![endif]--><a href=3D"https=
://links.coinbase.com/a/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb=
617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww=
3-1J2OMCL168wwe4FxccSyH-QIbvYN6C3REqRggzvPXjJ6O_M7dArIdt4CQQKqNCPnE9Ue-JuAj=
UYkorQF9Hsw-pM91F4HDL8KAVx7fvQN4Y77iP3mR9azkHLtALGotDDyoHArMhpPmDvRp8NXCatb=
wGXisCbpy7as6CLH-HO2OwaZ4-oYc6PvaPtBUxWYj8Sd8K6cHl0TvA269BIDuOdrl0T6wwWa79e=
Tl9bOTI0G3H4O-amQUiM75lpn6fL9CHtDBbeDvsoade-o1BwogcuIjHXRlsyyKsYp_0nlB6whAm=
eseccleqlg0O7UIX057iP283MgCN4jruiGwX87rHRF4QltZZTz1YLkJfh2XQYnZmqxVBTmPR1uX=
CXA8ezkounGQs%3D" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"di=
splay: block; margin: 0px; line-height: 1.2; font-size: 16px; text-decorati=
on: none; color: rgb(255, 255, 255); background-color: rgb(0, 82, 255); bor=
der-radius: 30px; text-align: center; padding: 18px 0px;"><strong>Read more=
 about Shapella</strong></a><!--[if mso]></center></v:textbox></v:roundrect=
></td></tr></table><![endif]--></div><a href=3D"https://links.coinbase.com/=
a/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e=
7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1K3RzF_15lTn1HisyaY4=
Nw8NO5Dq9iJf4u40Qv6XWzH__7iOc_gpxaTImQNMKrXWk3pcM4jmd2wD4GiNl6Ot2T45gIS-4s1=
V_MmPC_V793-BA0ihYfJgIM1ENKwWXZX_sfA_xrmrT9CDnUYoWhgCqM7c998IZRM25Kz_51rZZa=
_JAHtVyBc6SaVeIcUlU1utTx3bjyEcolM8R0nfsjBnRDbif3yCBFWN0xHtllFTuSc9CP8XaKgye=
9grEb--VWEBrrje-i8_PwgYxHVwHiyMtkP-ZzvMZkII071rm5CEmJbRg%3D%3D" target=3D"_=
blank" rel=3D"noopener noreferrer"><!--[if !mso]><!-- --><div class=3D"desk=
top_hide" style=3D"display: none; max-height: 0px; overflow: hidden;"><img =
src=3D"https://images.ctfassets.net/q5ulk4bp65r7/7eDXq9NgeWP32mtSPMNzLA/6fb=
6a66acb81b9051f25841b748c996c/promo-mobile-vote__2_.png" width=3D"100%" sty=
le=3D"display: block; width: 100%; margin: 64px 0px;"></div><!--<![endif]--=
><div class=3D"mobile_hide"><img src=3D"https://images.ctfassets.net/q5ulk4=
bp65r7/7wbu0eyuNIUgZ7moLIi7KK/d38e863587a9ad8cfa8d2f6914d52fc3/promo-mobile=
-vote__4_.jpg" width=3D"100%" style=3D"display: block; width: 100%; margin:=
 64px 0px;"></div></a><div><table style=3D"margin: 0px; padding: 0px;"><tbo=
dy><tr><td style=3D"margin: 0px; padding-right: 11px; vertical-align: middl=
e;"><img src=3D"https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrat=
ors/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca56371967418192255878e9689713/d=
ot-1.5x.png" width=3D"12" height=3D"12" style=3D"display: block; width: 12p=
x; height: 12px;"></td><td style=3D"margin: 0px; padding: 0px; vertical-ali=
gn: middle;"><p style=3D"margin: 0px; font-size: 16px; letter-spacing: 0.07=
5em;"><strong> BRASS TAX </strong></p></td></tr></tbody></table><p style=3D=
"margin: 5px 0px 0px; font-size: 32px; line-height: 1.26; word-break: break=
-word;"><strong>Which crypto transactions are taxable (and which aren=E2=80=
=99t!) </strong></p></div><p style=3D"margin: 16px 0px 0px; line-height: 1.=
6; word-break: break-word;">If you=E2=80=99re one of the <a href=3D"https:/=
/links.coinbase.com/a/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb61=
7054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-=
1IBP4VtmXChlstL2FsOeSLeT_XQptys3XtxhC6KyWK_DedCrG-m3jIGa5jIUo1yH2hc6CXpfeNM=
m9r-g_DqcRxphtCxMtDPcgHZb1CYvYtcoyTeX4NJ0JPWOIYZMKDyGhKA_3y5NPwpsGDYLLZdMOK=
kkom_AN9fEMcpUFhI0bXvIUlfRTZ1lrP8kctjl_emPY_l7upbENVzy13_bh-_K40R4b8x5ZX7zp=
LE5hWXN-AlwjhXE7_PN3Y4XCf59KDCJwMjjGE5MA45xhrWlB64gWHReL-3J05jb3aCHxB7E-I6S=
gVExusSW9JEVJU-bUmFsGgw7am96rI45UPxN6EVhXR0c8NHeN3iX3lsJN9ICHf6ftQJzxO2Ov3t=
pHnPWvIYv7E%3D" target=3D"_blank" rel=3D"noopener noreferrer">20 percent</a=
> of Americans who own crypto and you=E2=80=99re unsure how to report certa=
in transactions on your federal income tax return, now=E2=80=99s the time t=
o learn. The last thing you want is an =E2=80=9C<a href=3D"https://links.co=
inbase.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84=
d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JOwtKCdP0mmc-h35i2oHafgm9NT-zT=
D76QbpIrogk0ICW_TDMxwKa_kcqz3afL6basVLEIvF3KvpkVaSXD-ZCZ8sK9vuBsvNVnRHzLWn_=
BFXO4MzPagJ7v9VJ30a3Q1hqowKslZjYtzUtJToWFIdS8iGytLjcPUaODRfuNq7ObW8yF6LkTdf=
9IR5nzGGyzL-wx2ulGwFx7Rz_nsfx7drWhuR-sRN0APLvh55uqWOW48x90oblk_fTH5MKUUvY2r=
OsigKbKZkrF2eKTNQJEKmZYaPgtK65LFk_gmlD8_IOP7wimEFlM3m3biLkfOYEK2IRtY2wmDhJC=
w3NW_NniWVAMJO7SZa9wzVfqlEJNKqClhIZINZe_Bg_TGiNllRv33PHI6uT6SoffBv3G27i6TbD=
teiOBYOgxN_WpBpr-YqoSStVHB1m0QpfVZ9JKuMTkwNT5MSCQn7_FBEUOR8op4kb5dGEDPjUKlF=
UNrEp5NPP9fZ" target=3D"_blank" rel=3D"noopener noreferrer">educational</a>=
=E2=80=9D letter from the Internal Revenue Service (IRS) asking for <a href=
=3D"https://links.coinbase.com/u/click?_t=3D3aca56371967418192255878e968971=
3&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JP3XHB7H9A=
d5KhDIDhZsMUUQIMjxzGpaddxkYYUvG0Kb6uvWQE8ms6mWJJV68HPFX21_jsm0KPZJdnl825z4d=
hHZeAnCMhGhgcs97a3jDOkj2huLMo0qPv8WXUWl7jgdjeVdmonzxv2wlEaDe3_woEDUrPaJ_JVk=
kJ1-HkVdi9WRJYlI74-q0F0xERbIhG8-X0J_2T_meKIDI5u98CGShl6Acew1D2zjmcSvATp2hBT=
BYS7yvfyaiOpm-IkYoOYx1Nlzan1Dy_FXW1-HPbJwjHBUytB59ijCKqwPy_R6bCX7AqGCJug4M3=
dmFJ71fR6bzKF0_s0fr6YvTXNHpSEdrPE%3D" target=3D"_blank" rel=3D"noopener nor=
eferrer">back taxes</a> or interest because of improperly reported crypto t=
ransactions. With our help, you=E2=80=99ll be able to file confidently and =
set yourself up for success. Here are some key basics you=E2=80=99ll need t=
o know.</p><!--[if mso]><ul style=3D"line-height:1.6;mso-line-height-alt:26=
px;"><![endif]--><!--[if !mso]><!-- --><ul style=3D"margin: 10px 0px 0px; p=
adding-left: 24px; line-height: 1.6;"><!--<![endif]--><li style=3D"margin: =
0px; padding: 6px 0px;"><strong>Many types of crypto transactions are </str=
ong><a href=3D"https://links.coinbase.com/a/click?_t=3D3aca5637196741819225=
5878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG=
9JCbv8dx7zc-oxWv-Cww3-1LolyIyKFoJ6zHtZ06NZbznoPVOuyIUadS_Gk6782LiDlma7mxW5p=
zsagNzEynfSLxPGTbnuR0yzcheovxTt1r6XN5x-hMYLjNr9Mg91Lxb3msdCJdLJ_SgMql7unRps=
dihnrTprmdU14g1eM3_mOWMy187ZeoR_R2qLbOBMR6oH2fr81ZDTCzRvEtn-l9qF4xpL1LmLOzT=
rg7UlwHP1JHY844-LfkVxFX6a5g8GNNAo9yYuNYVA07opY-xqubqAXvFlGZVIPeBElA8DSUD53a=
TmRuRUpOz1rMJ8vQdGerjFcJEivoRxBC1KFyyetMHOxVw7tC3TwCscHIwci7jtitu" target=
=3D"_blank" rel=3D"noopener noreferrer"><strong>taxable events</strong></a>=
, each with its own set of rules and exceptions.<strong> </strong>If you so=
ld, converted, spent, earned, or staked crypto, for example =E2=80=94 you=
=E2=80=99ll need to report your transactions to the IRS.&nbsp;</li><li styl=
e=3D"margin: 0px; padding: 6px 0px;"><strong>Your crypto gains are taxed at=
 different rates</strong>, either as <a href=3D"https://links.coinbase.com/=
a/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e=
7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1J3Nes57G5KM2jW7UkPW=
z9b4lmzfnlFCg2CPaKo1488C8smi8UH9o7qCYq0Tvs0DmuS9x-avpM221lT2XZrN12OZnlShxtE=
1N1WRtPNqLfFTICrEAPJWPFMPUtnYUczned0WQvRjoiDT1irArcU8Tkr10vN5aplrGaQE6TkJe5=
Kk-2-O6GnfDaWOD4BdgkgzLbABfWwf4Vz5kJ-WiqLpZHEpSlBL4UpyHVaq6wW4gx-KLsCWWYEWf=
royD9p4Bo_GP3VYQE8l1-0NMKx60aMfS6OqWQoTp3_HMurUVRnl8JS46YGr4_YeNI_3qe2avVYm=
jNDH8VsTQHxpYCJhe73Ot37" target=3D"_blank" rel=3D"noopener noreferrer">capi=
tal gains</a> or as <a href=3D"https://links.coinbase.com/a/click?_t=3D3aca=
56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUt=
MYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1J3Nes57G5KM2jW7UkPWz9b4lmzfnlFCg2CPa=
Ko1488C3pZ-6UE9lbSv-YhLCEj_FvLkFM1rnGieUbg53_KG03euP-Tx3N_DkejtLzOiCAkbyNcJ=
8rrvRR3lWcol-kKp20OPccXRIGxW0e-OFTXj-uNMjYYXufuu7GJR8NprHpVp2qvCyCL4fTaPXJZ=
Ha3YUdgQ0Fu8cbnUncgOVMM49tldqc-8h9p9-7KawTDFOFI4dzNcKpkRr6ysmxHcd3wDilIIdjE=
ZebvYxwoAxQt3EJOh4VvtYEfQiLgMbUqxa84oj-1w9-oKQ_GZGExip1MOv0wg4ovnAW_m8pty_U=
sGTc6H" target=3D"_blank" rel=3D"noopener noreferrer">ordinary income</a>, =
depending on how you got your crypto and how long you held on to it, among =
other factors. The IRS treats selling crypto a lot like selling stock =E2=
=80=94 you=E2=80=99ll generally pay a lower rate if you held onto it for a =
year or more before you sold it.</li><li style=3D"margin: 0px; padding: 6px=
 0px;"><strong>Converting crypto, like swapping BTC for ETH, is taxable</st=
rong>. This is because you=E2=80=99ve technically sold your BTC to buy ETH,=
 =E2=80=9Crealizing=E2=80=9D either a gain or a loss. <strong>Same goes for=
 spending</strong>. If you bought $10,000 in BTC and, after its value incre=
ased to $30,000, used your BTC to buy a car worth $30,000 =E2=80=94 you=E2=
=80=99ll have a taxable gain.</li><li style=3D"margin: 0px; padding: 6px 0p=
x;"><strong>Simply buying crypto with cash isn=E2=80=99t taxable</strong>, =
so you won=E2=80=99t have to report it on your federal tax return. You also=
 won=E2=80=99t need to report transferring coins between wallets you own or=
 gifting up to $16,000 (for 2022) in crypto to a friend or family member. A=
nd if you=E2=80=99ve donated crypto directly to a 501(c)(3) charitable orga=
nization, you might even be able to claim a <a href=3D"https://links.coinba=
se.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fb=
a000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JJNHmuSDVmxXtV4wqoKRGu5BUBTynbAEWM=
KtIO88rJhQ_Otado2GT0BO3LuT-wGKhvC5r84nPojq8nr56fCs_VNN0kFiws6Znw9dx8i7bSWp1=
Be1vVSqVRMuUbSdYEvI1-VM-Vg_kv3QOTRvJ6Tsr6hF9kWvFafbdHRS3STIJRjtjXh314kUT6nY=
Xu1IIlN8XcmPQ6eDS8Jj7rwVhn3EIWU2Ol74d6uX31WaXjaufzzY7JN_tzygWhWly6Aq1aWO2_Q=
PAjs401tVJTHvjygmkGKUipKo4uNhfg5X7-R0z8mPSu5QOgLnd-J2eONx7V8aMg%3D%3D" targ=
et=3D"_blank" rel=3D"noopener noreferrer">deduction</a> according to the <a=
 href=3D"https://links.coinbase.com/u/click?_t=3D3aca56371967418192255878e9=
689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JHBwc=
4nhqyyT86R6mwS8vzhxSFTIA1Q6hb3T5eP0Zq_PXupDaEaE1w6Xt5dLZcAgFJv729FUFr54YVVI=
VEZ52v741yJuv377sTYpN_Zxl_P2Q4a3OXO9BrpjHoMMaRVZ7y_siXfArihta-ZMs1a-SlqW2Cp=
EaWRd4B4Ck31AQWL4X6FJgt7kcFS9QCtu85HefwbpOfqyWR1IBq8qZixsVkvIXoqvYP49TKPcZF=
F0aW3lE3fmVRtI7iPB3Au7Q4nIoc9bquSyBZvEacW8NDKSsaFeAqeK-58J6EmsPozMj6-fz5GM8=
03vE5ZGNaTfPF7PWBInKxxzScfE0YMh-RRZtExken9b0wgrXHtl8yoUaQNz0VDOd8UXwFe2p0qg=
qOwh_yOe7SfPJV8dASrKARkUtOzdtEcWqFirRcd2pHzcPle_xGrlqpHRKXQuZdURKIuk4m4hLx3=
fybP4U8dd1yvIB4c1gTM4jeaIHBku1nn3i7jni3qSHOXz9pPqdC6UYeiw3A%3D%3D" target=
=3D"_blank" rel=3D"noopener noreferrer">latest IRS guidance</a>.</li></ul><=
p style=3D"margin: 0px; padding: 0px;"></p><p style=3D"margin: 16px 0px 0px=
; line-height: 1.6; word-break: break-word;"><strong>Why it matters=E2=80=
=A6</strong>. It=E2=80=99s important (and legally required!) to report your=
 activity and pay the necessary taxes. The penalty for getting this wrong m=
ay be steep, so be sure to consider all your crypto transactions. If you=E2=
=80=99re a Coinbase customer, check out our <a href=3D"https://links.coinba=
se.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fb=
a000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JH19kf4lRhOgzVFdpaSBCA3QcEhHCdtH1Z=
_UK5CdG5NuxPHjXygUcb_XyK__6xA9LWNX7cpvIo9uMkoEEGKdRlnDER7TXf_bg48x8VAQOAPt0=
hmXeZrlkBqsdKOsAuadn4v9HKFrFbaZMlChqFBhPLTUpjEK6Ub_dCldZ520Z-1doBywUaf_tpEI=
ntvXvavwcHps6S_aVv-Ps97UXWMLiPvK8mu7rRJQiPOpc6fbB4f2rX_0jjFn1ZqzoSjS5iJDitL=
wjnwEQZ_uerH2H4Zh4ogyGOzMf38HChod2jYA0ygNXa-jnP_7y70hrPOK04069g%3D%3D" targ=
et=3D"_blank" rel=3D"noopener noreferrer">tax reports and tools</a>, or use=
 a trusted aggregator like <a href=3D"https://links.coinbase.com/u/click?_t=
=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_=
e=3DvUtMYObn2jq_R8TN9fG9JJxeEyuBtrLbZVM5o6fTte70szMlQbHuNsAgWu5GCDMwzezPwSf=
tu3OuruHx8hZklMrvHU1r60e8tFVPf4w8FWLN3wM6UpiK1XXf-qqbr1EkJ-M0SKiYn_FJTjPETz=
3UCwR9VoWxleZA7xwA_-GOeN3Sia5I-dPFtUOeAJAJpB_fzm9quJURss8UjKgQg9BIpJhwtndwd=
JQJUZMgT1fLIcR6xQUHtstfQsvzKyEr4EXp-pMAq8uEJC8ZCLmJKNI99Yk9dSibcvDAQF9cfgpV=
ocz1I4TShVlqjpRwTxN5BpX9o3DVJKccUkrqRYfVop0zyA%3D%3D" target=3D"_blank" rel=
=3D"noopener noreferrer">CoinTracker</a> to organize your taxable crypto ac=
tivities. And if you=E2=80=99re having trouble navigating your tax situatio=
n on your own, please consult a professional.&nbsp;</p><div class=3D"cta_bu=
tton" style=3D"margin: 24px 0px 0px; padding: 0px; width: 50%;"><!--[if mso=
]><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" st=
yle=3D"border-spacing:0;border-collapse:collapse;mso-table-lspace:0pt;mso-t=
able-rspace:0pt;"><tr><td style=3D"padding:0;" align=3D"left"> <v:roundrect=
 xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microsoft=
-com:office:word" ses:no-track href=3D"https://links.coinbase.com/a/click?_=
t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&=
_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1J3Nes57G5KM2jW7UkPWz9bdZAwoj=
YmQtju_02kLCAAB4DeSMSp5wFfP9MQ6O7PMqjh63EM7uFDD6r4mgETHgcl8dQMGo8Ol5cyeVrOv=
NbFZvHDwv-JRSFneGJKVdlAcuqSZJptbIKTlZezn4itowAnSH0pe6CfDtgOh3rLRN0N5X5Nut7M=
ZCvLZIYVZtJiOqkJuI0YS_mwfTNOc5jglquu0zP2xrYkRLtKV8ZP5RDXrUcFVx_A7VKBu29-Ggb=
a2L5A-H7FX6SGn_HjXcz-79RuFc7kYjowCfajg_g5km31ZQnAgJmA2JvzZcHANWUH8yip-GWcZK=
kBqkNIcTqF7dTN" style=3D"width:350pt;v-text-anchor:middle;" arcsize=3D"17%"=
 stroke=3D"false" fillcolor=3D"#0052ff"> <w:anchorlock/><v:textbox inset=3D=
"0,0,0,0"><center style=3D"font-family: Helvetica Neue, Helvetica, Arial, s=
ans-serif;"><![endif]--><a href=3D"https://links.coinbase.com/a/click?_t=3D=
3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=
=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1J3Nes57G5KM2jW7UkPWz9bdZAwojYm=
Qtju_02kLCAAB4DeSMSp5wFfP9MQ6O7PMqjh63EM7uFDD6r4mgETHgcl8dQMGo8Ol5cyeVrOvNb=
FZvHDwv-JRSFneGJKVdlAcuqSZJptbIKTlZezn4itowAne3WVXqP8xjx_5NC_Ap3v_IrwOavbdG=
uKPPn-K7SmpExV1gXGsFv1d3jmwarF5wO6qbeFGEEjPWp-V-k77RQIxUCt-HNwDkv9AgGVtYii2=
pcHCUn77UAWoi0JQwTOgu6tHqquUvj6mHeDqnjmiG_PUUsOPlExgNUVeILf_RjmZuw1C4gYDc5m=
ylFRMc5oeR0z" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"displa=
y: block; margin: 0px; line-height: 1.2; font-size: 16px; text-decoration: =
none; color: rgb(255, 255, 255); background-color: rgb(0, 82, 255); border-=
radius: 30px; text-align: center; padding: 18px 0px;"><strong>Read up on ta=
x basics</strong></a><!--[if mso]></center></v:textbox></v:roundrect></td><=
/tr></table><![endif]--></div><table width=3D"100%" role=3D"presentation" s=
tyle=3D"table-layout: fixed; vertical-align: top; border-spacing: 0px; bord=
er-collapse: collapse; min-width: 100%; text-size-adjust: 100%;"><tbody><tr=
 style=3D"vertical-align: top;"><td valign=3D"top" style=3D"word-break: bre=
ak-word; vertical-align: top; min-width: 100%; text-size-adjust: 100%; padd=
ing: 48px 0px;"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wid=
th=3D"100%" align=3D"center" role=3D"presentation" style=3D"table-layout: f=
ixed; vertical-align: top; border-spacing: 0px; border-collapse: collapse; =
border-top: 2px solid rgb(222, 224, 226); width: 100%;"><tbody><tr style=3D=
"vertical-align: top;"><td valign=3D"top" style=3D"word-break: break-word; =
vertical-align: top; text-size-adjust: 100%;"><span></span></td></tr></tbod=
y></table></td></tr></tbody></table><div><table style=3D"margin: 0px; paddi=
ng: 0px;"><tbody><tr><td style=3D"margin: 0px; padding-right: 11px; vertica=
l-align: middle;"><img src=3D"https://d15k2d11r6t6rl.cloudfront.net/public/=
users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca5637196741819225=
5878e9689713/dot-1.5x.png" width=3D"12" height=3D"12" style=3D"display: blo=
ck; width: 12px; height: 12px;"></td><td style=3D"margin: 0px; padding: 0px=
; vertical-align: middle;"><p style=3D"margin: 0px; font-size: 16px; letter=
-spacing: 0.075em;"><strong> TAKES </strong></p></td></tr></tbody></table><=
p style=3D"margin: 5px 0px 0px; font-size: 32px; line-height: 1.26; word-br=
eak: break-word;"><strong>Elon Musk=E2=80=99s lawyers defend his =E2=80=98s=
illy=E2=80=99 Dogecoin memes, and other key quotes from the week</strong></=
p></div><p style=3D"margin: 16px 0px 0px; line-height: 1.6; word-break: bre=
ak-word;"><strong>Crypto No-Go=E2=80=A6</strong> =E2=80=9CWithout a signifi=
cant change of course by the Biden administration, the view that the U.S. i=
s anti-crypto will soon become too entrenched to uproot,=E2=80=9D was how C=
oindesk=E2=80=99s Editor in Chief described the <a href=3D"https://links.co=
inbase.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84=
d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JKDf8M4E0bKbSDo90G9Lixyzgb_u1R=
cpa877glQ2zFq3w2sEaPLQHwxWkbDF8sHpczdknWvsdCpmYUbFOVZLeoe9wnkTqmcT5351QBHze=
tFZJNpD05Nk6q_i3z6Ple5P7WOJFC6WQ_IaM-wnMj-kmBP5eQzAMXSLaSCM-cxKHQbLOtU6rG7B=
_IDS4r1CNjHuiQuIAs3-QMTESwxAs1EVbDmkczgUHh3MByo6sVHngOKcvulgXZXihpISckXqWfH=
dy-WJFUcO08BdzY9ltdpga5YbhtinaSQBqETfzEN4uzCLiQ7S7jYh3q9qiXjk8XoPdC-Z09M1Xj=
9o6W3HcS8yIFt2IAOe1PmWmWGRTw2oCNVBXj8M-pgtrVLoH_Uz5SePv_dOI6vIBNRdL0wdChlpD=
CWWSHrJ2VF6Hf595KNSiLtVkd9KC1mBwsyOmdrK99hoizGN5vzq35uU8V71QQAF8MY4qjh_UJgc=
_4-MvPlu7paf" target=3D"_blank" rel=3D"noopener noreferrer">state of crypto=
 policy talks</a> in the U.S. last week, after a report from the Biden admi=
nistration dismissed crypto as having =E2=80=9Cno fundamental value.=E2=80=
=9D</p><p style=3D"margin: 16px 0px 0px; line-height: 1.6; word-break: brea=
k-word;"><strong>DOGE the Issue=E2=80=A6</strong> =E2=80=9CThere is nothing=
 unlawful about tweeting words of support for, or funny pictures about, a l=
egitimate cryptocurrency that continues to hold a market cap of nearly $10 =
billion,=E2=80=9D <a href=3D"https://links.coinbase.com/u/click?_t=3D3aca56=
371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMY=
Obn2jq_R8TN9fG9JPZFGsLSymSu8xplW-lt0HXg68huTt4AK6gEu023l6PRWiFvT3Mrc2poJYjt=
FTAc5waDyFkGL6ZnBEIjasxuCZ0Iqkwgnv5VelwQ31KTtzBJtXD5VIF-GOAjmQ8w2wrKvjuaaQ5=
uB5H8sMSJ7jqEoJZHAPOVofdz7d8-Bf5egDLE61_PphUEQikeOzGW_OsNNkMJN7uWPS32c2kZGk=
rebISd351RrszcN_3n3nQgpr1RU302yi961ITeAvzAPftvbuspEa-sPoVDMNiL-kb9cenhef0Gf=
CJMjDt0zSOc2h5Au-_V9f1-sKo2hhpm--KwAnTKSRySbE8uNPkqAGa-j7N-pOXmKI8O-yOF5HIL=
vrUnroEiZ468c2GOF5blPt-XfA%3D%3D" target=3D"_blank" rel=3D"noopener norefer=
rer">argued</a> Elon Musk=E2=80=99s lawyers in court as they try thwart a $=
258 billion lawsuit accusing Musk of running a pyramid scheme focused on in=
flating the price of DOGE. Musk=E2=80=99s lawyers went on to defend his =E2=
=80=9Cinnocuous and often silly tweets.=E2=80=9D On Monday, Twitter, which =
Musk owns, changed its logo from its iconic blue bird, to Dogecoin=E2=80=99=
s Shiba Inu logo.</p><p style=3D"margin: 16px 0px 0px; line-height: 1.6; wo=
rd-break: break-word;"><strong>Water Works=E2=80=A6</strong> =E2=80=9CWe ha=
d a down year in [my charity] water.org and I did that commercial in an att=
empt to raise money,=E2=80=9D is how Matt Damon <a href=3D"https://links.co=
inbase.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84=
d7fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JM0Wyj_1zrHyol-PyXc7Xg7gZ-Cn7Q=
6YhZnQUXJBB_pNaMlTXVTmi68FNIPCX_cQiIudBuirDXEi4_mlVDzMnnSNAvxeboMeSK4cO0FO4=
1ptgtTpQgl6C28i0b8CLT9cluEQ8ZQ3AX3rLGVH0X_-Firbh5yQF3ByE4WFPx9WgsrUV8gFJ4RP=
w4ZaM2LM42HQgQbejA3rB-xI7dy1Ovzy64gTJNhEPY_MDEC5vyFJ3D0lfKPg5Z2WcwmiimC4x6X=
zDbDIjAe7gq1LRd_SscMwhkDQ7jufDXGI45bALbQQ8zudjIs4e4UpzRw6tIoB2cyDWEt0IFHLmM=
EQJbrIRLHyV51UG8Yz8yyu9SKIKCaugKSa" target=3D"_blank" rel=3D"noopener noref=
errer">recently defended</a> his widely panned 2022 Super Bowl commercial f=
or Crypto.com. He said the exchange donated $1 million to the charity, whic=
h helps people in the developing world access clean water.&nbsp;</p><div cl=
ass=3D"cta_button" style=3D"margin: 24px 0px 0px; padding: 0px; width: 50%;=
"><!--[if mso]><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" bo=
rder=3D"0" style=3D"border-spacing:0;border-collapse:collapse;mso-table-lsp=
ace:0pt;mso-table-rspace:0pt;"><tr><td style=3D"padding:0;" align=3D"left">=
 <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:sche=
mas-microsoft-com:office:word" ses:no-track href=3D"https://links.coinbase.=
com/a/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba00=
0f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1LolyIyKFoJ6zHtZ=
06NZbznuegg7s5uFX-5fxtK5VPRqEEg36jwLdq4oQ5Np5kHxY520YaPV6lYXhhitBM446qug853=
2GuD5ZjmIEQEWx1q90zH2dS7jtxejoudnbYVKHIYrPLpr4G3Ux-7J8mmwdRa15G7bIL5kpbHRrH=
acoyzeJi9u-1QRmgSJ1n6_cYbzynJdx1d36tjCmoucEjsra6IPWQ4DbXrvPn5vfoKeAJT9hRN3q=
5c5F63Mk_9O06fCSZIvIQhxOKTdHCIKkpD1TS4Gry3YIQAlbcwhgy5X0JBI1m0EziCC4X_VEiV4=
RBq9Zc%3D" style=3D"width:350pt;v-text-anchor:middle;" arcsize=3D"17%" stro=
ke=3D"false" fillcolor=3D"#0052ff"> <w:anchorlock/><v:textbox inset=3D"0,0,=
0,0"><center style=3D"font-family: Helvetica Neue, Helvetica, Arial, sans-s=
erif;"><![endif]--><a href=3D"https://links.coinbase.com/a/click?_t=3D3aca5=
6371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtM=
YObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1LolyIyKFoJ6zHtZ06NZbznuegg7s5uFX-5fxt=
K5VPRqEEg36jwLdq4oQ5Np5kHxY520YaPV6lYXhhitBM446qug8532GuD5ZjmIEQEWx1q90zH2d=
S7jtxejoudnbYVKHIhf-PJTsxw7CnQNg3kSBSyIo-oKV85qvsRk8hPI6hVOaWYr2wi32Hj1RwGm=
gHEUQ_pzN2FFAYjohy7ZnDP3dQdJRJNV_BVfiYroZ0ywMLlOrw5q39AyEtF-KtTn8KfbExyHq43=
YMGo1CpyPjzXm5yH-lHcitWgQOhB9gw_maueK-4ezozBAWGHWCEyO7CgBmY%3D" target=3D"_=
blank" rel=3D"noopener noreferrer" style=3D"display: block; margin: 0px; li=
ne-height: 1.2; font-size: 16px; text-decoration: none; color: rgb(255, 255=
, 255); background-color: rgb(0, 82, 255); border-radius: 30px; text-align:=
 center; padding: 18px 0px;"><strong>Learn crypto basics</strong></a><!--[i=
f mso]></center></v:textbox></v:roundrect></td></tr></table><![endif]--></d=
iv><table width=3D"100%" role=3D"presentation" style=3D"table-layout: fixed=
; vertical-align: top; border-spacing: 0px; border-collapse: collapse; min-=
width: 100%; text-size-adjust: 100%;"><tbody><tr style=3D"vertical-align: t=
op;"><td valign=3D"top" style=3D"word-break: break-word; vertical-align: to=
p; min-width: 100%; text-size-adjust: 100%; padding: 48px 0px;"><table bord=
er=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" align=3D"center=
" role=3D"presentation" style=3D"table-layout: fixed; vertical-align: top; =
border-spacing: 0px; border-collapse: collapse; border-top: 2px solid rgb(2=
22, 224, 226); width: 100%;"><tbody><tr style=3D"vertical-align: top;"><td =
valign=3D"top" style=3D"word-break: break-word; vertical-align: top; text-s=
ize-adjust: 100%;"><span></span></td></tr></tbody></table></td></tr></tbody=
></table><div style=3D"margin-bottom: 16px;"><table style=3D"margin: 0px; p=
adding: 0px;"><tbody><tr><td style=3D"margin: 0px; padding-right: 11px; ver=
tical-align: middle;"><img src=3D"https://d15k2d11r6t6rl.cloudfront.net/pub=
lic/users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca563719674181=
92255878e9689713/dot-1.5x.png" width=3D"12" height=3D"12" style=3D"display:=
 block; width: 12px; height: 12px;"></td><td style=3D"margin: 0px; padding:=
 0px; vertical-align: middle;"><p style=3D"margin: 0px; font-size: 16px; le=
tter-spacing: 0.075em;"><strong> NUMBERS TO KNOW </strong></p></td></tr></t=
body></table></div><p style=3D"margin: 16px 0px 0px; font-size: 32px;"><str=
ong>$4 trillion&nbsp;</strong></p><p style=3D"margin: 4px 0px 0px; line-hei=
ght: 1.6; word-break: break-word;">The projected value of tokenized securit=
ies by 2030, <a href=3D"https://links.coinbase.com/u/click?_t=3D3aca5637196=
7418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMYObn2j=
q_R8TN9fG9JMpMXwVR_Xio_pJDogASnXGuAr2EIfkToCltHnPGQjI23HQHek1aibkQfc96x7w7d=
BUyKKpVwcDaLd8-3ps6KVQIurMMupGv1c-bYH_nZKA3eWA3-qup1Q-KMwlTk80hwNkZ-KLwvB22=
dVEjRMz5zLO8IqcqVB8oYbTQ4bp9kUTvOeNGB0XZS_C7IeXM2N8LMuvxf0kgRrhXpbBhfCl9rCI=
F-IX4JEYJaIZKPsvkEe-sSqHWh6SDL6n2PH6_8DNC_sfO2WocykgeQdk-Kt7YXDgb7K9VFhgFqT=
LSvE4XXtWU0xUKUb9rDPSP3r99cbpXGiJIpNuiqKl_9RAG7Z8MzPSJ0c1xKcag5G9foEGpjGt_a=
RG0T_I0131zmtOJ48T1m819Fik6Goe6qOcexlxJ0jg%3D" target=3D"_blank" rel=3D"noo=
pener noreferrer">according to Citi</a>. Analysts from the bank say that to=
kenized securities could become the use case that leads to one billion bloc=
kchain users. Mass adoption, per Citi, is dependent on innovation in new ar=
eas like decentralized digital identities and clear regulations that foster=
 adoption and scalability.</p><p style=3D"margin: 16px 0px 0px; font-size: =
32px;"><strong>$108 million</strong></p><p style=3D"margin: 4px 0px 0px; li=
ne-height: 1.6; word-break: break-word;">The <a href=3D"https://links.coinb=
ase.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7f=
ba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JBrBIu3U29_4jmkn_vH0zPjNKYQQL8KBT=
PFVv9rkVFNJ-ssK9DguplrbgYIoinDu5bOhNzLwQ2UVl8v0odVZKuN1H_MzdC1yfjHzW-eaDc1b=
imARycvklUf1aEVTNUTb1VpO_52nh6tjv8yuZorN99Voh-yw2YrkiWLwDoscGeR-2r8WCqz6Fdx=
_0Gac8G-a4hkkLdIhUbn-p8Tldkfwc3fTgUkWIqIlZ8yckruathNafAuOdf0LB8AUjC37ikxZtu=
95VXXqyJiqQxqg06e_aDc7YY33N-txvhNR2vrgEpDK99R8VzZcazOvM4UT5pVYtjmk7Ho78CW9y=
eisvNBcMoeRjmpaBxqqzah4VWRV6E1wuIGra3WzaHrMttsbdMbZ4w%3D%3D" target=3D"_bla=
nk" rel=3D"noopener noreferrer">size of the latest fundraising</a> round by=
 Ledger, the Paris-based crypto hardware wallet startup. Ledger, which sold=
 one million hardware wallets between June 2022 and February 2023, estimate=
s that their products secure 20% of all crypto and 30% of all NFTs globally=
.&nbsp;</p><p style=3D"margin: 16px 0px 0px; font-size: 32px;"><strong>70%<=
/strong></p><p style=3D"margin: 4px 0px 0px; line-height: 1.6; word-break: =
break-word;">The percentage that Bitcoin=E2=80=99s price rose during the fi=
rst quarter of 2023, far outpacing the S&amp;P 500=E2=80=99s 7% increase ov=
er the same span. The <a href=3D"https://links.coinbase.com/a/click?_t=3D3a=
ca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3Dv=
UtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1KLfDxaXYHflNFuehm7Tapn_MTg1vD1mfAe=
UHng_xfV3oWAcit6JUFKxUP2fzKBBpsENFmuU6yGdLFXQtTpnBM5fQ5Eg7rz-R9rtSrRMMfL8ho=
wMFguairsfFO2p5psykZm8ffHriFAIxHL0D2w8c6bZuAK0qBXFLJPlLIUBpA_W1uPYnu2NkvHTC=
EQ5lGxcKiMX3T1wsYPRjUlcuNWJ0NTyb9lj5DE86Gu20MqlZhzPekXaAOAp4tFchnSVLbhEDYnL=
FiCQS8m491D-MfnmBabYbudNDTOUvfEpiovXEOxIDyGxRxlxnQiEn0Dg6k7cqRWCrF4rmLUocL0=
xUjxjFtq5yMGxsZcnOoCzrUlvH_fVR0QL5N2oRqpm_zHLkZOIMxFaw1UQSh0IEoDQ3fvkf6D" t=
arget=3D"_blank" rel=3D"noopener noreferrer">recent bank turmoil</a>, combi=
ned with increasing hopes from investors that the Federal Reserve will slow=
 its rate hikes, have helped to buoy BTC.</p><p style=3D"margin: 4px 0px 0p=
x; line-height: 1.6; word-break: break-word;"></p><table width=3D"100%" rol=
e=3D"presentation" style=3D"table-layout: fixed; vertical-align: top; borde=
r-spacing: 0px; border-collapse: collapse; min-width: 100%; text-size-adjus=
t: 100%;"><tbody><tr style=3D"vertical-align: top;"><td valign=3D"top" styl=
e=3D"word-break: break-word; vertical-align: top; min-width: 100%; text-siz=
e-adjust: 100%; padding: 48px 0px;"><table border=3D"0" cellpadding=3D"0" c=
ellspacing=3D"0" width=3D"100%" align=3D"center" role=3D"presentation" styl=
e=3D"table-layout: fixed; vertical-align: top; border-spacing: 0px; border-=
collapse: collapse; border-top: 2px solid rgb(222, 224, 226); width: 100%;"=
><tbody><tr style=3D"vertical-align: top;"><td valign=3D"top" style=3D"word=
-break: break-word; vertical-align: top; text-size-adjust: 100%;"><span></s=
pan></td></tr></tbody></table></td></tr></tbody></table><div><table style=
=3D"margin: 0px; padding: 0px;"><tbody><tr><td style=3D"margin: 0px; paddin=
g-right: 11px; vertical-align: middle;"><img src=3D"https://d15k2d11r6t6rl.=
cloudfront.net/public/users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6=
a/3aca56371967418192255878e9689713/dot-1.5x.png" width=3D"12" height=3D"12"=
 style=3D"display: block; width: 12px; height: 12px;"></td><td style=3D"mar=
gin: 0px; padding: 0px; vertical-align: middle;"><p style=3D"margin: 0px; f=
ont-size: 16px; letter-spacing: 0.075em;"><strong> TOKEN TRIVIA </strong></=
p></td></tr></tbody></table><p style=3D"margin: 5px 0px 0px; font-size: 32p=
x; line-height: 1.26; word-break: break-word;"><strong>Which of the followi=
ng is taxable as income?</strong></p></div><div style=3D"margin-top: 16px;"=
><table style=3D"line-height: 1.6; word-break: break-word;"><tbody><tr><td =
style=3D"padding-right: 12px;"><strong>A</strong></td><td>Getting paid in c=
rypto</td></tr><tr><td style=3D"padding-right: 12px; padding-top: 12px;"><s=
trong>B</strong></td><td style=3D"padding-top: 12px;">Receiving an airdrop<=
/td></tr><tr><td style=3D"padding-right: 12px; padding-top: 12px;"><strong>=
C</strong></td><td style=3D"padding-top: 12px;">Earning staking rewards</td=
></tr><tr><td style=3D"padding-right: 12px; padding-top: 12px;"><strong>D</=
strong></td><td style=3D"padding-top: 12px;">All of the above</td></tr></tb=
ody></table></div><p style=3D"margin: 16px 0px 0px; line-height: 1.6; word-=
break: break-word;">Find the answer at the end of the email.</p><div class=
=3D"cta_button" style=3D"margin: 24px 0px 0px; padding: 0px; width: 50%;"><=
!--[if mso]><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" borde=
r=3D"0" style=3D"border-spacing:0;border-collapse:collapse;mso-table-lspace=
:0pt;mso-table-rspace:0pt;"><tr><td style=3D"padding:0;" align=3D"left"> <v=
:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas=
-microsoft-com:office:word" ses:no-track href=3D"https://links.coinbase.com=
/a/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4=
e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1LolyIyKFoJ6zHtZ06N=
ZbznoPVOuyIUadS_Gk6782LiDlma7mxW5pzsagNzEynfSLxPGTbnuR0yzcheovxTt1r6XN5x-hM=
YLjNr9Mg91Lxb3msdCJdLJ_SgMql7unRpsdihnrTprmdU14g1eM3_mOWMy187ZeoR_R2qLbOBMR=
6oH2fJOfl8TExv8mP0JObL1gudxH_ZK1ccJgsqKNA0959WRNe0RsqwihwBwvgqASRorfn_EwhzO=
NRLHKp-sSKOGVx9m20UJWDSDOzYxKTwHapOiDBGlBfy5GQ3hMjypjsvw6Lqcd-r8NzxH7LxOtHs=
qZOtOGKifQuOjJxvnGYqDc3y" style=3D"width:350pt;v-text-anchor:middle;" arcsi=
ze=3D"17%" stroke=3D"false" fillcolor=3D"#0052ff"> <w:anchorlock/><v:textbo=
x inset=3D"0,0,0,0"><center style=3D"font-family: Helvetica Neue, Helvetica=
, Arial, sans-serif;"><![endif]--><a href=3D"https://links.coinbase.com/a/c=
lick?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ff=
de33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1LolyIyKFoJ6zHtZ06NZbzn=
oPVOuyIUadS_Gk6782LiDlma7mxW5pzsagNzEynfSLxPGTbnuR0yzcheovxTt1r6XN5x-hMYLjN=
r9Mg91Lxb3msdCJdLJ_SgMql7unRpsdihnrTprmdU14g1eM3_mOWMy187ZeoR_R2qLbOBMR6oH1=
y4Ub7HMwS-xrvV0fdCqLcoYVrIGep1Kupi2VneeU6FpShlATtpUGLwh-FSIMAtrmE6mVQFkqJLx=
TRii5BeMZVXitysNoK7ZDWV_J3mXYiaCI111upKubMPQ7SmRHN6RXsBQ8qI1_qy8RcnV7_D-IiO=
TL-d0limUmUMZ38eeV9i" target=3D"_blank" rel=3D"noopener noreferrer" style=
=3D"display: block; margin: 0px; line-height: 1.2; font-size: 16px; text-de=
coration: none; color: rgb(255, 255, 255); background-color: rgb(0, 82, 255=
); border-radius: 30px; text-align: center; padding: 18px 0px;"><strong>Lea=
rn about crypto taxes</strong></a><!--[if mso]></center></v:textbox></v:rou=
ndrect></td></tr></table><![endif]--></div><table width=3D"100%" role=3D"pr=
esentation" style=3D"table-layout: fixed; vertical-align: top; border-spaci=
ng: 0px; border-collapse: collapse; min-width: 100%; text-size-adjust: 100%=
;"><tbody><tr style=3D"vertical-align: top;"><td valign=3D"top" style=3D"wo=
rd-break: break-word; vertical-align: top; min-width: 100%; text-size-adjus=
t: 100%; padding: 48px 0px;"><table border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" width=3D"100%" align=3D"center" role=3D"presentation" style=3D"ta=
ble-layout: fixed; vertical-align: top; border-spacing: 0px; border-collaps=
e: collapse; border-top: 2px solid rgb(222, 224, 226); width: 100%;"><tbody=
><tr style=3D"vertical-align: top;"><td valign=3D"top" style=3D"word-break:=
 break-word; vertical-align: top; text-size-adjust: 100%;"><span></span></t=
d></tr></tbody></table></td></tr></tbody></table><div><table style=3D"margi=
n: 0px; padding: 0px;"><tbody><tr><td style=3D"margin: 0px; padding-right: =
11px; vertical-align: middle;"><img src=3D"https://d15k2d11r6t6rl.cloudfron=
t.net/public/users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca563=
71967418192255878e9689713/dot-1.5x.png" width=3D"12" height=3D"12" style=3D=
"display: block; width: 12px; height: 12px;"></td><td style=3D"margin: 0px;=
 padding: 0px; vertical-align: middle;"><p style=3D"margin: 0px; font-size:=
 16px; letter-spacing: 0.075em;"><strong> NOW TRADING ON COINBASE </strong>=
</p></td></tr></tbody></table></div><a href=3D"https://links.coinbase.com/a=
/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7=
ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JCbv8dx7zc-oxWv-Cww3-1IodS8ZlaG9IgMtFyWJfI=
WTjL3_XeHf4dmMeZy169ujs3jN4pLMpOCRX_kRdp93Z6GtBxsSNcrG5KBOlNCg9TBg72kyBwBLv=
u8jBQ54P4SxSbFWNEuisWcALghlXMTcU4rWDSC-LTFKtwlBdieqLxREtTuoxQXplm4VT-uNNKzY=
ZFxiDU8xE0Re1JF--drWQjX0NmW5K3WK_LMv0mufrEv5r4nWWzIfcFB8BPhkjpwRYGm9GpDJWd8=
n0HsoS0oDTl1Ewp9MVkMYM4puRKYGsgH8YQRuUzlm1kv3O5ofsOEWC60QD0xE4SVbARhNiPOFnq=
Y%3D" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: rgb(10,=
 11, 13); text-decoration: none;"><table style=3D"margin: 16px 0px 0px; wid=
th: 100%;"><tbody><tr><td style=3D"font-size: 32px; line-height: 1.26; word=
-break: break-word; vertical-align: middle; white-space: nowrap;"><strong>A=
RB</strong></td><td style=3D"vertical-align: middle; padding-left: 12px;"><=
img src=3D"https://dynamic-assets.coinbase.com/10d9e2d7e3367e7973d8944e8833=
e7c04cf099ae252400807661d09110814e24c12d05599d8e4e95f03f32caf3018391db584f9=
631e23c242d8f9297607abb00/asset_icons/2c6f39c4c97726247ce65dcb252d69662b701=
bf51060b38d99752acb204a7492.png" width=3D"26" height=3D"26" style=3D"displa=
y: block; width: 26px; height: 26px; vertical-align: middle;"></td><td styl=
e=3D"vertical-align: middle; text-align: right; width: 100%;"><img src=3D"h=
ttps://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/669d5713-9b6a=
-46bb-bd7e-c542cff6dd6a/3aca56371967418192255878e9689713/Newsletter%20Asset=
s/newlistings_light.png" width=3D"21" height=3D"18" style=3D"width: 21px; h=
eight: 18px; vertical-align: middle;"></td></tr></tbody></table><p style=3D=
"margin: 0px; line-height: 1.6;">ARB is the utility token of Arbitrum, an E=
thereum layer-2 network. </p></a><table width=3D"100%" role=3D"presentation=
" style=3D"table-layout: fixed; vertical-align: top; border-spacing: 0px; b=
order-collapse: collapse; min-width: 100%; text-size-adjust: 100%;"><tbody>=
<tr style=3D"vertical-align: top;"><td valign=3D"top" style=3D"word-break: =
break-word; vertical-align: top; min-width: 100%; text-size-adjust: 100%; p=
adding: 48px 0px;"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" align=3D"center" role=3D"presentation" style=3D"table-layout=
: fixed; vertical-align: top; border-spacing: 0px; border-collapse: collaps=
e; border-top: 2px solid rgb(222, 224, 226); width: 100%;"><tbody><tr style=
=3D"vertical-align: top;"><td valign=3D"top" style=3D"word-break: break-wor=
d; vertical-align: top; text-size-adjust: 100%;"><span></span></td></tr></t=
body></table></td></tr></tbody></table><p style=3D"margin: 0px; line-height=
: 1.6; word-break: break-word;"><strong>Trivia answer</strong></p><table st=
yle=3D"margin: 12px 0px 0px; line-height: 1.6; word-break: break-word;"><tb=
ody><tr><td style=3D"padding-right: 12px;"><strong>D</strong></td><td>All o=
f the above</td></tr></tbody></table><table style=3D"margin: 48px 0px 0px;"=
><tbody><tr><td style=3D"text-align: left;"><img src=3D"https://d15k2d11r6t=
6rl.cloudfront.net/public/users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff=
6dd6a/3aca56371967418192255878e9689713/Rebrand%20Assets/coinbase_footer_wor=
dmark.png" alt=3D"Coinbase" height=3D"26" style=3D"display: block; height: =
26px; margin-bottom: 24px;"></td></tr><tr><td><a href=3D"https://links.coin=
base.com/u/click?_t=3D3aca56371967418192255878e9689713&_m=3Dcb617054fab84d7=
fba000f4e7ffde33d&_e=3DvUtMYObn2jq_R8TN9fG9JONx9TvfuRkm5Bic6X8_w8w-vuRMz1FR=
AH0flEnlhO7PfzcrPq1GuosH7O5zlljU_ue1cFPyZZ9twOnY9cT15284hrLUJxLpUTn9zuL635t=
LUbnuzFTXk-O-eIHlefLQ0F86e9BxPQejxU_RWw1xEHpVeBUT9y4b801Y7ksTebkNUQHA2Go1oM=
thBRIRnOuK8Tc28LXxvFZmKVCIVLSK6HYQd4ZMrMqfiaBja3M-pOTlN4n3if0MJjIuqbM4UPPFR=
ypb_IL_rReJ07jzbtIwNAyi-_kSs72XnFj-eQMmhKhqL5OPfnYqcNYk1dIIKC8e-k5H5wy_F8Po=
nRR7QSBT24lWWqSnstEyC_1fHOu0pg1K" title=3D"coinbase ios app" target=3D"_bla=
nk" rel=3D"noopener noreferrer"><img src=3D"https://d15k2d11r6t6rl.cloudfro=
nt.net/public/users/Integrators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca56=
371967418192255878e9689713/Icons/app_apple.png" alt=3D"Download on iOS App =
store" height=3D"46" style=3D"display: block; height: 46px; margin-right: 8=
px;"></a></td><td><a href=3D"https://links.coinbase.com/u/click?_t=3D3aca56=
371967418192255878e9689713&_m=3Dcb617054fab84d7fba000f4e7ffde33d&_e=3DvUtMY=
Obn2jq_R8TN9fG9JPzC3oUaotRt_MYWt9sKUJ6zHyaFItL__HKLc38xSUG3ihCLtBZjsLC5SlZG=
aKlazlx53_sRbxbbRQJ1QnyA8ISkLGC4mRxzXaYoIqkNDXQF1jxyzdqrzdLZOHa9JlwuJai0n-o=
NXihA_srjjt63lADQSad8Rm39k7HDd3qkQmizfs6Y-dcyrRwSiqKuYZ8RrkDvmglVoHZdD8InlX=
Fd4E-H_xpRTfLDJR4yI_zhw60eKGN9LEmABMdnt9mslorcd54woumRcvG4LsmlOBVVabmD_4tZC=
ytbmdRpgBbmmF03LZD0PWxD7P1CGviS0OWsyKsDa1sgVF1t-5LPAouZlOchpdiUg2m_V5PyB0ok=
spoO" title=3D"coinbase android app" target=3D"_blank" rel=3D"noopener nore=
ferrer"><img src=3D"https://d15k2d11r6t6rl.cloudfront.net/public/users/Inte=
grators/669d5713-9b6a-46bb-bd7e-c542cff6dd6a/3aca56371967418192255878e96897=
13/Icons/app_google.png" alt=3D"Download on Google Play" height=3D"46" styl=
e=3D"display: block; height: 46px;"></a></td></tr></tbody></table><div styl=
e=3D"margin-top: 24px;"><p style=3D"font-size: 12px; line-height: 1.8; word=
-break: break-word; color: rgb(91, 97, 110);">Disclaimer: This material is =
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