{"filing":{"accession_number":"0001725210-26-000010","cik":"0001725210","ticker":"ETHE","company_name":"Grayscale Ethereum Staking ETF","form":"8-K","filing_date":"2026-07-17","report_date":null,"primary_document":"ethe-20260717.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1725210/000172521026000010/ethe-20260717.htm"},"events":[{"id":18671,"run_id":16789,"accession_number":"0001725210-26-000010","anchor_item_number":"8.01","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"The Proposed Amendment to the Trust Agreement is a governance matter involving amendment and restatement of the Trust's foundational document to implement mandatory quarterly distributions of staking rewards and conform to IRS Revenue Procedure 2025-31. While the Sponsor determined the amendment is not materially adverse, the shift to regular distributions and the tax compliance framework represent a material change to the Trust's operational and governance structure that would affect shareholder economics and tax treatment. This is a governance event rather than a specific named type, as it involves trust governance and structural amendments rather than executive changes, auditor matters, or shareholder votes.","company_name":"Grayscale Ethereum Staking ETF","ticker":"ETHE","filing_date":"2026-07-17","form":"8-K","submitted_at":null,"items":[{"id":17549,"accession_number":"0001725210-26-000010","item_number":"8.01","item_title":"Other Events.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The Proposed Amendment to the Trust Agreement is a governance matter involving amendment and restatement of the Trust's foundational document to implement mandatory quarterly distributions of staking rewards and conform to IRS Revenue Procedure 2025-31. While the Sponsor determined the amendment is not materially adverse, the shift to regular distributions and the tax compliance framework represent a material change to the Trust's operational and governance structure that would affect shareholder economics and tax treatment. This is a governance event rather than a specific named type, as it involves trust governance and structural amendments rather than executive changes, auditor matters, or shareholder votes.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T20:06:49.584058+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17549,"accession_number":"0001725210-26-000010","item_number":"8.01","item_title":"Other Events.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The Proposed Amendment to the Trust Agreement is a governance matter involving amendment and restatement of the Trust's foundational document to implement mandatory quarterly distributions of staking rewards and conform to IRS Revenue Procedure 2025-31. While the Sponsor determined the amendment is not materially adverse, the shift to regular distributions and the tax compliance framework represent a material change to the Trust's operational and governance structure that would affect shareholder economics and tax treatment. This is a governance event rather than a specific named type, as it involves trust governance and structural amendments rather than executive changes, auditor matters, or shareholder votes.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T20:06:49.584058+00:00","company_name":"Grayscale Ethereum Staking ETF","ticker":"ETHE","filing_date":"2026-07-17"}]}