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Rev. Proc. 2026-20: IRS Safe Harbor for Digital Asset Staking by Investment and Grantor Trusts—Checklist for Sponsors, Managers and Investors | YCL | YCL CPA
Tax law & IRS updates · Oct 12, 2026

Rev. Proc. 2026-20: IRS Safe Harbor for Digital Asset Staking by Investment and Grantor Trusts—Checklist for Sponsors, Managers and Investors | YCL | YCL CPA

On October 6, 2026, the IRS issued Rev. Proc. 2026-20, a safe harbor so qualifying investment and grantor trusts can stake a single proof-of-stake digital asset without that staking alone stripping trust classification—if every §6.02 requirement is met. Existing trusts have about six months after October 6, 2026 to conform; here is the compliance-planning checklist for sponsors, managers and investors.

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