10 November 2025 IRS establishes safe harbor for investment and grantor trusts to stake digital assets In Revenue Procedure 2025-31, the IRS has created a safe harbor for investment and grantor trusts to stake their digital assets without jeopardizing their tax status. The revenue procedure also allows existing trusts to amend their governing instruments to meet the safe harbor requirements if they do it within the applicable time period. A Tax Alert is forthcoming. Document ID: 2025-2265 |