{"filing":{"accession_number":"0001193125-26-339268","cik":"0001725210","ticker":"ETHE","company_name":"Grayscale Ethereum Staking ETF","form":"8-K","filing_date":"2026-08-07","report_date":"2026-08-06","primary_document":"ethe-20260806.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1725210/000119312526339268/ethe-20260806.htm"},"events":[{"id":26127,"run_id":23729,"accession_number":"0001193125-26-339268","anchor_item_number":"1.01","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.72,"summary":"The Fourth Amended and Restated Declaration of Trust Agreement entered into on August 6, 2026 materially modifies the Trust's operational framework by establishing a mandatory distribution program for staking rewards on a monthly (no less than quarterly) basis and restructuring how the Trust manages its Staking Consideration. While this is disclosed under Item 1.01 (Material Definitive Agreement), the substance is primarily operational—establishing the Trust's staking distribution mechanism—rather than a traditional M\u0026A transaction, debt issuance, or other specific financial event. The amendment is material to investors as it fundamentally changes the Trust's cash distribution policy and operational structure.","company_name":"Grayscale Ethereum Staking ETF","ticker":"ETHE","filing_date":"2026-08-07","form":"8-K","submitted_at":null,"items":[{"id":27152,"accession_number":"0001193125-26-339268","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 Fourth Amended and Restated Declaration of Trust Agreement entered into on August 6, 2026 materially modifies the Trust's operational framework by establishing a mandatory distribution program for staking rewards on a monthly (no less than quarterly) basis and restructuring how the Trust manages its Staking Consideration. While this is disclosed under Item 1.01 (Material Definitive Agreement), the substance is primarily operational—establishing the Trust's staking distribution mechanism—rather than a traditional M\u0026A transaction, debt issuance, or other specific financial event. The amendment is material to investors as it fundamentally changes the Trust's cash distribution policy and operational structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T03:08:31.514035+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":27152,"accession_number":"0001193125-26-339268","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 Fourth Amended and Restated Declaration of Trust Agreement entered into on August 6, 2026 materially modifies the Trust's operational framework by establishing a mandatory distribution program for staking rewards on a monthly (no less than quarterly) basis and restructuring how the Trust manages its Staking Consideration. While this is disclosed under Item 1.01 (Material Definitive Agreement), the substance is primarily operational—establishing the Trust's staking distribution mechanism—rather than a traditional M\u0026A transaction, debt issuance, or other specific financial event. The amendment is material to investors as it fundamentally changes the Trust's cash distribution policy and operational structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T03:08:31.514035+00:00","company_name":"Grayscale Ethereum Staking ETF","ticker":"ETHE","filing_date":"2026-08-07"}]}