Investment Trusts

Definition ∞ Investment trusts are publicly traded companies that invest in other companies’ securities, typically holding a diversified portfolio of assets. Investors purchase shares in the trust, which then uses the pooled capital to make investments according to a stated strategy. These trusts offer a way for individuals to gain exposure to various asset classes, including potentially digital assets, with professional management. They provide a regulated structure for collective investment.
Context ∞ Investment trusts are frequently discussed in crypto news as a traditional financial vehicle adapting to the digital asset space. The launch of trusts holding cryptocurrencies like Bitcoin provides regulated access for institutional and retail investors. Debates often concern the premiums or discounts at which these trusts trade relative to their underlying asset value. Regulatory bodies continue to scrutinize these offerings for investor protection.

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→Money Market Funds

→Regulated Finance

→Digital Assets

MUFG Tokenizes Yen Money Market Fund for Institutional Distribution

The tokenized MMF leverages DLT to transform illiquid traditional funds into programmable, instantly settled digital assets for institutional clients.

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→Digital Asset Staking

→Network Security

→Operational Requirements

IRS Creates Safe Harbor for Digital Asset Staking Investment Trusts

The new Revenue Procedure 2025-31 provides essential tax clarity, enabling institutional ETPs to operationalize proof-of-stake yield.

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→Proof-of-Stake

→Tax-Advantaged Investing

→Fund Structure

IRS Clarifies Digital Asset Staking Tax Status for Investment Trusts

Revenue Procedure 2025-31 provides critical tax clarity, enabling digital asset investment trusts to engage in staking while preserving passive investment status.

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→Market Infrastructure

→Asset Classification

→Passive Investment

IRS Clarifies Staking Tax Status for Digital Asset Investment Trusts

The IRS established a safe harbor for investment trusts to stake digital assets, de-risking the tax structure for institutional products like spot ETFs.

→Revenue Procedure

→Passive Investment

→Digital Asset Taxation

IRS Confirms Staking Digital Assets Does Not Jeopardize ETF Tax Status

The IRS issued guidance confirming that staking activities by single-asset grantor trusts are passive, securing the fundamental tax structure for institutional yield products.

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→Tax Compliance

→Crypto Asset

→Crypto ETFs

IRS Grants Safe Harbor Allowing Crypto Trusts to Stake Digital Assets

The IRS safe harbor for staking-enabled investment trusts provides critical tax clarity, unlocking yield generation for regulated institutional products.

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→Property Investment

→Digital Securities

→Blockchain Infrastructure

MUFG Tokenizes $681 Million Osaka Skyscraper on Progmat Platform

This tokenization initiative leverages a proprietary DLT to fractionalize a premium asset, structurally enhancing market liquidity and democratizing access for both institutional and retail capital pools.