Patrick Camuso gave the talk (on twitter).

Heres some of my rough notes

- Exchanges and other brokers will be sending out 1099-DA forms. Initially this will only cover proceeds from sales. Later will include cost basis.

- Need to establish standing orders with broker and document for self custodial as to how handling (FIFO, LIFO, HIFO, etc) before Jan 1 2025, and stick to that, updating records (and amend tax filings as appropriate) to ensure squares out in case of audits. This alignmemt should be consistent with the 1099-DA

- Sales tax issues for onchain tx is creeping up in different jurisdictions

- Switchover from universal basis to accounting by asset basis may be tedious