CFTC Commodity Notice
Conceptual Healthcare Corporation, Destin, Florida · Revised January 1, 2026
HealthCoin (HC) and HCC tokens are digital commodities under the Commodity Exchange Act (CEA),CEA § 1a(9). They are NOT securities as defined under the Securities Act of 1933 and are not regulated by the U.S. Securities and Exchange Commission (SEC).
As a digital commodity, HC is subject to property tax treatment underIRC § 1221. The following tax rules apply:
| Event | Tax Treatment | IRS Form |
|---|---|---|
| Sell or exchange HC | Capital gain or loss (short-term if held <1 year; long-term if held ≥1 year) | Form 8949 / Schedule D |
| Earn HC via health activity | Ordinary income at fair market value at receipt (IRC §61); zero cost basis | Schedule 1 / Form 1040 |
| Trade HC for another digital commodity | Taxable disposition; realize gain or loss based on FMV at time of trade | Form 8949 / Schedule D |
| Receive HC as a gift or inheritance | Stepped-up basis rules may apply; consult a tax advisor | Varies |
HC.exchange issues IRS Form 1099-B for dispositions of HC and HCC tokens that meet or exceed applicable IRS reporting thresholds. Copies are provided to the IRS and to each applicable account holder by January 31 of the year following the tax year. Users are responsible for accurate tax reporting regardless of whether a 1099-B is issued.
HC.exchange maintains robust Anti-Money Laundering (AML) and Know Your Customer (KYC) programs in compliance with the Bank Secrecy Act (BSA)31 USC § 5311 et seq. and FinCEN regulations31 CFR 1010. All users must complete identity verification before accessing fiat deposit or withdrawal services. CHC files Suspicious Activity Reports (SARs) with FinCEN as required by law. CHC screens all users against OFAC sanctions lists and denies service to sanctioned persons.
Conceptual Healthcare Corporation acknowledges the Commodity Futures Trading Commission's (CFTC) oversight authority over digital commodity spot markets and derivative contracts. CHC:
- Cooperates fully with CFTC inquiries and investigations
- Prohibits market manipulation, wash trading, and other practices prohibited under CEA
- Maintains records of trading activity as required by applicable regulations
- Does not currently offer futures, options, or leveraged derivative products without appropriate registration
HC.exchange operates in compliance with applicable Florida state money transmission laws and the laws of states in which it provides services. Users are responsible for compliance with the laws of their own jurisdiction. HC.exchange may be unavailable in certain jurisdictions due to regulatory restrictions. CHC monitors the evolving regulatory landscape and updates its compliance programs accordingly.
Nothing on HC.exchange — including pricing data, charts, analytics, educational content, or any communication from CHC staff — constitutes investment advice, financial advice, commodity trading advice, or a recommendation to buy, sell, or hold any digital commodity or other asset. CHC is not a registered investment advisor, broker-dealer, commodity trading advisor, or commodity pool operator. You are solely responsible for your own trading decisions and should consult qualified advisors for investment, tax, and legal guidance.
Conceptual Healthcare Corporation · Destin, Florida
compliance@conceptualhealth.com