Attestations

Stablecoin Reserve Requirements: Attestations, Custody, and Liquidity Management

The GENIUS Act sets a 1:1 reserve mandate for payment stablecoins — cash and short-dated Treasuries, monthly examinations, qualified custody — but it is enacted, not yet effective, with implementing rules still in proposed form as of mid-2026. This guide explains what the statute will require once effective, how today's attestation practice differs, and how to build a compliant reserve program.