The IRS issued Revenue Procedure 2025-31, providing a 14-part safe harbor for digital asset investment trusts engaging in staking. The guidance follows recent SEC guidance allowing staking in some ...

Revenue Procedure 2025-31 establishes a safe harbor that permits exchange-traded products (ETPs) that are organized as trusts and that hold digital assets on proof‑of‑stake networks to stake those ...

Forbes contributors publish independent expert analyses and insights. Ethereum staking offers a unique combination of financial growth and active participation in the blockchain ecosystem. Staking ...