For us "little guys -- especially retired little guys" it would be helpful to point out that if one's ordinary taxable income is below ~$40k then the difference between that $40k and the ordinary taxable income is not taxable if it is a long-term (held for more than one year) gain. Thus the key for those of us who will not be mega-millionaires is try to live on less than, or only a little over, $40k /yr and let one's Roth ride and draw whatever tax-free you can out of your personally held BTC as needed. Also, loaning doesn't trigger a tax event at all so, if one is in need of short-term liquidity one can look into the numerous online facilities that will lend against one's BTC holdings at a very low interest rate compared to traditional banks and BTC speculative gains potential.