{"filing":{"accession_number":"0001437749-26-019762","cik":"0002099103","ticker":"ETHB","company_name":"iShares Staked Ethereum Trust ETF","form":"8-K","filing_date":"2026-06-05","report_date":null,"primary_document":"iset20260603_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2099103/000143774926019762/iset20260603_8k.htm"},"events":[{"id":3912,"run_id":3430,"accession_number":"0001437749-26-019762","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"summary":"The filing discloses the Trust's first cash distribution of $351,669.96 from staking rewards and announces an ongoing monthly (or quarterly minimum) distribution policy. While this is a routine operational disclosure for an ETF, the announcement of the inaugural distribution and the establishment of a regular distribution schedule would be material to investors evaluating the Trust's income-generating characteristics and cash flow to shareholders. This does not fit neatly into earnings_release (which typically applies to operating company financial results) but represents a material distribution event specific to the Trust's staking operations.","company_name":"iShares Staked Ethereum Trust ETF","ticker":"ETHB","filing_date":"2026-06-05","items":[{"id":4953,"accession_number":"0001437749-26-019762","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"The filing discloses the Trust's first cash distribution of $351,669.96 from staking rewards and announces an ongoing monthly (or quarterly minimum) distribution policy. While this is a routine operational disclosure for an ETF, the announcement of the inaugural distribution and the establishment of a regular distribution schedule would be material to investors evaluating the Trust's income-generating characteristics and cash flow to shareholders. This does not fit neatly into earnings_release (which typically applies to operating company financial results) but represents a material distribution event specific to the Trust's staking operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-05T21:15:06.320141+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":4953,"accession_number":"0001437749-26-019762","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"The filing discloses the Trust's first cash distribution of $351,669.96 from staking rewards and announces an ongoing monthly (or quarterly minimum) distribution policy. While this is a routine operational disclosure for an ETF, the announcement of the inaugural distribution and the establishment of a regular distribution schedule would be material to investors evaluating the Trust's income-generating characteristics and cash flow to shareholders. This does not fit neatly into earnings_release (which typically applies to operating company financial results) but represents a material distribution event specific to the Trust's staking operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-05T21:15:06.320141+00:00","company_name":"iShares Staked Ethereum Trust ETF","ticker":"ETHB","filing_date":"2026-06-05"}]}