The IRS creates a safe harbor that allows qualifying digital asset investment trusts to engage in proof-of-stake staking. If the trust meets strict limits on assets, custody, liquidity, and provider relationships, staking will not change its status as an investment trust or grantor trust. Existing trusts get a nine-month window to amend their agreements…
IRS outlines safe harbor for digital asset trusts that stake proof-of-stake tokens
Revenue Procedure 2025-31: Safe Harbor for Investment Trusts and Grantor Trusts Engaging in Digital Asset Staking
