[U.S. IRS Updates Staking Safe Harbor: Qualified Trusts Can Participate in PoS Staking Without Losing Tax Benefits] Reported by Jinse Finance, on October 7, according to CryptoBriefing, the U.S. IRS issued Revenue Procedure 2026-20 on October 6, updating and replacing last November's 2025-31. The procedure clarifies that eligible investment trusts and grantor trusts can participate in PoS staking without losing tax benefit treatment. The IRS recognizes compliant staking as a 'property preservation activity,' allowing trusts to remain on the passive side and retain their status as investment trusts and grantor trusts (IRC §§671–677). However, the safe harbor is not universal: trusts must meet 14 specific criteria, including having shares listed on a national exchange, holding only a single digital asset, assets being safeguarded by a qualified custodian, liquidity policies approved by the SEC, and staking rewards not being hoarded. This guidance applies to tax years ending on or after November 10, 2025.