{"filing":{"accession_number":"0001193125-26-339266","cik":"0002020455","ticker":"ETH","company_name":"Grayscale Ethereum Staking Mini ETF","form":"8-K","filing_date":"2026-08-07","report_date":"2026-08-06","primary_document":"eth-20260806.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2020455/000119312526339266/eth-20260806.htm"},"events":[{"id":26126,"run_id":23728,"accession_number":"0001193125-26-339266","anchor_item_number":"1.01","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.72,"summary":"The Third Amended and Restated Declaration of Trust Agreement materially modifies the Trust's operational framework by establishing a mandatory quarterly (or more frequent) distribution regime for staking rewards to shareholders. While Item 1.01 typically covers M\u0026A activity, this filing discloses entry into a material definitive agreement that restructures the Trust's core distribution and staking operations. The amendment is material to investors as it directly affects the timing and mechanics of cash distributions from staking rewards, a key feature of the ETF's investment proposition.","company_name":"Grayscale Ethereum Staking Mini ETF","ticker":"ETH","filing_date":"2026-08-07","form":"8-K","submitted_at":null,"items":[{"id":27151,"accession_number":"0001193125-26-339266","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.72,"reasoning":"The Third Amended and Restated Declaration of Trust Agreement materially modifies the Trust's operational framework by establishing a mandatory quarterly (or more frequent) distribution regime for staking rewards to shareholders. While Item 1.01 typically covers M\u0026A activity, this filing discloses entry into a material definitive agreement that restructures the Trust's core distribution and staking operations. The amendment is material to investors as it directly affects the timing and mechanics of cash distributions from staking rewards, a key feature of the ETF's investment proposition.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T03:08:26.434755+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":27151,"accession_number":"0001193125-26-339266","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.72,"reasoning":"The Third Amended and Restated Declaration of Trust Agreement materially modifies the Trust's operational framework by establishing a mandatory quarterly (or more frequent) distribution regime for staking rewards to shareholders. While Item 1.01 typically covers M\u0026A activity, this filing discloses entry into a material definitive agreement that restructures the Trust's core distribution and staking operations. The amendment is material to investors as it directly affects the timing and mechanics of cash distributions from staking rewards, a key feature of the ETF's investment proposition.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T03:08:26.434755+00:00","company_name":"Grayscale Ethereum Staking Mini ETF","ticker":"ETH","filing_date":"2026-08-07"}]}