06 October 2026 IRS provides safe harbor for investment trusts and grantor trusts to stake digital assets The IRS on October 6, 2026, in Revenue Procedure 2026-20, provides a safe harbor by which investment trusts and grantor trusts may stake their digital assets without jeopardizing their tax status as investment trusts and grantor trusts. Revenue Procedure 2026-20 supersedes Revenue Procedure 2025-31 (see Tax Alert 2025-2345) and provides a limited time period for existing trusts to implement the safe harbor requirements. A Tax Alert is forthcoming.
Document ID: 2026-2126 | ||