Law Review Article · Mercer Law Review · Vol. 77, No. 1 · 2025
State Constitutional Law: Developments in Georgia Election Law
Co-authored with Bryan Tyson and Diane LaRoss. Bryan authored the section on Georgia constitutional standing — examining who has standing to bring constitutional challenges to Georgia's election statutes in state court, a question of growing significance as election litigation expands statewide.
Bryan Tyson · Bryan F. Jacoutot · Diane LaRoss
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Legal Analysis · Bitcoin & Securities Law · October 2022
The SEC's Crypto Crackdown: Why Bitcoin Remains the Outlier
A rigorous examination of U.S. securities law as applied to the cryptocurrency landscape, analyzing how Bitcoin's unique origin story and distribution model distinguish it from virtually every other digital asset under the Howey test — and what that means for issuers, investors, and regulators. Although federal agencies have taken a softer stance against cryptocurrencies of late, the Howey test question remains an undeniable hurdle for digital assets.
Bryan F. Jacoutot
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Bitcoin · Regulation
The Lummis Amendment May Not Be Enough for Bitcoin, Other PoW Coins
The infrastructure bill's broker provision threatened to classify Bitcoin miners as brokers subject to strict IRS reporting requirements. The Lummis amendment attempted a fix — but its language may inadvertently miss the mark due to a misunderstanding of how Bitcoin's protocol actually assigns roles.
August 5, 2021
Bryan F. Jacoutot
Bitcoin · Compliance
Bitcoin Compensation Compliance: Navigating Murky Waters
Paying your employees in Bitcoin can be fraught with peril under U.S. law. The FLSA, IRS guidance, and a patchwork of state wage laws create a compliance landscape that is complicated, inconsistent, and in many respects simply unresolved. Originally published in Bitcoin Magazine.
October 2019
Bryan F. Jacoutot