These massive, off-exchange trades occur immediately between counterparties, often via an OTC broker or desk, bypassing centralized exchanges. Since 2017, AIMA has been a global chief in advancing digital asset initiatives. At the guts of this work is the Digital Property Working Group (AIMA DAWG), a strategic partner to the industry and a dynamic network of senior industry professionals spanning the institutional digital property ecosystem. This reporting is required to be made on Kind 1099-DA beginning with transactions on or…