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The U.S. Internal Revenue Service has issued staking safe harbor guidance for crypto trusts, clarifying how qualified investments and grantor trusts can participate in proof-of-stake networks while maintaining favorable tax treatment, Crypto Briefing reported. The IRS classified staking as a passive asset management activity and said compliant staking can be treated as a property-preservation activity, allowing those tax benefits to remain in place. To qualify, however, trusts must meet 14 detailed requirements, including a condition that trust assets must be listed on domestic exchanges.