Re-staking (EigenLayer)
Strict Definition
"The practice of using staked assets (like ETH) to secure additional protocols beyond the base Layer 1, earning extra yield in exchange for higher slashing risk."
Liability Check // Risk Analysis
The 'Default Correlation' risk. If a catastrophic event happens on a re-staked protocol, you could be slashed globally. It also creates 'Leverage' in the security layer that some fear could destabilize the base L1.
Knowledge Context // Related Terms
Auditor NotesVS-AN-2026
"Re-staking is for 'Aggressive Growth' treasuries. The yield is higher, but the technical and slashing risks are significantly compounded."
"Carefully vet each 'Active Validated Service' (AVS) you re-stake to. Understand their slashing conditions—they are often different from the base L1."
"Check if re-staking income is classified as 'Interest' or 'Dividend,' as this significantly impacts the company's tax liability in many regions."
SCHEMA_VER: AEO_3.2
LAST_AUDIT: 1/8/2026
HASH: 1R9GUE