ARCrypto is a private decentralized finance group teaching sophisticated capital how to borrow against crypto, tokenized equities, and stocks without forcing a sale or triggering a recognized disposal.

How can I borrow against my crypto?

On-chain lending markets and centralized providers extend USD or stablecoin loans against Bitcoin, Ethereum, and other crypto collateral, typically at single-digit rates. ARCrypto teaches the structure, liquidation thresholds, and counsel-aware framework.

What is Buy, Borrow, Die?

Buy, Borrow, Die is a wealth-management strategy: buy long-term appreciating assets, borrow against them instead of selling, and pass them to heirs at a stepped-up basis. ARCrypto teaches the on-chain version of the same playbook.

Are these strategies tax-compliant?

ARCrypto describes mechanical features of certain on-chain operations that are not realization events under common interpretations of major-jurisdiction tax law. ARCrypto does not replace tax counsel.

Principals with existing wealth managers, entrepreneurs digitizing and tokenizing their business with AI and DeFi, and beginners ready to learn. Three tiers: Galaxy, Apex, Gravity.

Puerto Rico Act 60

ARCIPEDIA · EXPAT

Plain English

Puerto Rico Act 60 (formerly Acts 20 and 22) is a tax incentive program offering 0% Puerto Rico tax on PR-sourced capital gains and dividends for qualifying individuals, plus a 4% corporate tax on export-service businesses. Crucially, US citizens who become bona fide residents of Puerto Rico generally do not owe federal tax on PR-sourced income either.

How it actually works

To qualify as an individual, you must become a bona fide PR resident: physically present in PR at least 183 days per year, with PR as your tax home and closer connections to PR than to anywhere else. You apply for an Act 60 decree, pay an annual fee, and meet specific requirements (purchasing a home in PR within two years, donating to a PR charity, etc.). Gains accrued before moving are not eligible — only post-move appreciation qualifies for the 0% rate.

What it means for you

For US-citizen HNW members with appreciated investment portfolios, Puerto Rico is the most powerful tax-optimization play available without renouncing citizenship. The trade-off is real: 183+ days per year in PR, ties severed from the mainland, and a meaningful lifestyle commitment.

How ARCrypto teaches this

Our curriculum covers Puerto Rico Act 60 in detail: qualification requirements, decree process, ongoing compliance, and the operational reality of relocating capital and lifestyle to take advantage of it.

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Educational content only. Not investment, tax, or legal advice.