Strategy material events

Strategy MSTROther

Strategy no longer expects to be subject to the 15% CAMT on bitcoin unrealized gains

Filed Oct 1, 2025Original

An 8-K is the report a US listed company files within four business days of a material event.

What the company reported

  • On September 30, 2025 the Treasury and IRS issued interim guidance letting a corporation disregard unrealized gains and losses on digital assets in computing AFSI for the CAMT.
  • The CAMT rate is 15%.
  • Strategy plans to exclude its unrealized gains and losses on bitcoin from that calculation.
  • As a result it no longer expects to become subject to CAMT because of unrealized bitcoin gains.

Items reported

  • 8.01 Other events

The company's own filing, put into Korean. The numbers are the filing's.