According to CoinMeta, the US IRS has released the Revenue Program 2026-20, which specifies that eligible investment trusts and grantor trusts are allowed to participate in PoS pledges without losing tax benefits. IRS recognizes compliant pledges as property preservation activities, with trusts needing to meet 14 detailed requirements, including having their shares listed on national exchanges, holding only a single digital asset, having the assets managed by qualified custodians, having liquidity policies approved by SEC, and ensuring that pledge rewards are not hoarded. This guideline applies to tax years ending on or after November 10, 2025.