Can a crypto staking trust stay a grantor trust in 2026?
Can a crypto staking trust still qualify as a grantor trust in 2026? Yes — if it meets the fourteen conditions in IRS Rev. Proc. 2026-20. The new revenue procedure gives a crypto staking trust a safe harbor to stake its digital assets without losing investment-trust status under 26 CFR 301.7701-4(c). Every quarter we hear…