The SEC’s Division of Corporation Finance defined eligible staking activities as those involving covered crypto assets on proof-of-stake networks, including self-staking, staking via custodians, and other ancillary services offered by third-party providers

Claim

Quotes that support claims

The guidance covers staking crypto on proof-of-stake networks and third-party operators, such as validators and custodians, for earning rewards.
The division said its view applies to staking of "covered crypto assets" on proof-of-stake networks, activities of third-party service providers such as custodians and node operators, and ancillary services.