Rev. Proc. 2025-31, page 743.

This revenue procedure describes a safe harbor for trusts that otherwise qualify as investment trusts under § 301.77014(c) and as grantor trusts to stake their digital assets without jeopardizing their tax status as investment trusts and grantor trusts for Federal income tax purposes. This revenue procedure also provides a limited time period for an existing trust to amend its governing instrument to adopt the requirements of the safe harbor.