The SEC’s Division of Corporation Finance explicitly stated that self-staking, staking through a delegated node operator while maintaining custody, and custodial staking performed by third parties on behalf of users do not constitute securities transactions

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Specifically, "ancillary" services encompass self staking, self-custodial staking with a third party, and custodial arrangements where custodians stake on behalf of asset owners.
The coverage includes three types of staking: self-staking, where participants stake their own assets; self-custodial staking, where owners delegate staking to node operators but keep ownership; and custodial staking, where custodians stake assets for customers.