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ASTRAEA COUNSEL

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DAO

3 articles

Client Guide

DAO Employment vs. Contributor Classification: IRS & Labor Law Guide

Misclassifying DAO contributors as contractors when they're employees triggers IRS penalties, back payroll taxes, and labor law violations. This guide covers classification tests, token compensation taxation, and compliance frameworks.

June 22, 2026 · 44 min readRead More →
Thought Leadership

DeFi Protocol Legal Structure: LLC, Foundation, or Unincorporated DAO?

Choosing the right legal structure for your DeFi protocol determines liability exposure, tax treatment, and regulatory risk. Compare LLC, foundation, and DAO options with real examples (Uniswap, Compound, Lido) and practitioner cost estimates ($5K-$150K+).

June 22, 2026 · 32 min readRead More →
Case Study

DAO Liability After Lido: What the Court Actually Held and Why You Need a Legal Wrapper

In Samuels v. Lido DAO, a federal court let a general-partnership theory survive a motion to dismiss—holding only that the plaintiff plausibly alleged that active DAO participants could be partners, not that every token holder is automatically liable. Here is what the ruling actually held, who is exposed, and which legal wrappers protect personal assets.

June 14, 2026 · 14 min readRead More →
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