Digital assets may take up to 14 days to withdraw from staking, which can lead to heightened market risk in a broader market downturn. Also, some staking rewards may be subject to lockups. Also, validation errors resulting from network errors may result in a loss of all or a portion of your staked digital assets, and are not subject to Gemini’s slashing penalty reimbursement guarantee. Additionally, staking rewards are not paid daily, and there may be a delay in the receipt of staking rewards. We urge you to consult a tax advisor for the tax consequences of staking.