{"filing":{"accession_number":"0002020455-26-000010","cik":"0002020455","ticker":"ETH","company_name":"Grayscale Ethereum Staking Mini ETF","form":"8-K","filing_date":"2026-07-17","report_date":null,"primary_document":"eth-20260717.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2020455/000202045526000010/eth-20260717.htm"},"events":[{"id":18667,"run_id":16786,"accession_number":"0002020455-26-000010","anchor_item_number":"8.01","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"The filing discloses a proposed amendment to the Trust Agreement (Third Amended and Restated Declaration of Trust) that will materially alter the Trust's distribution framework and staking program operations. The amendment requires the Trust to commence regular quarterly distributions of staking rewards to shareholders and make conforming changes to facilitate the staking program. While the Sponsor determined the amendment is not materially adverse, it is being disclosed with 20 days' prior notice to shareholders per Section 10.1(a)(ii) of the Trust Agreement, and the Sponsor is providing supplemental tax disclosures (EX-99.1) addressing material U.S. federal income tax consequences. This is a governance matter involving trust structure and shareholder distribution rights, not fitting the specific categories of exec_appointment, exec_departure, or exec_compensation.","company_name":"Grayscale Ethereum Staking Mini ETF","ticker":"ETH","filing_date":"2026-07-17","form":"8-K","submitted_at":null,"items":[{"id":17545,"accession_number":"0002020455-26-000010","item_number":"8.01","item_title":"Other Events.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The filing discloses a proposed amendment to the Trust Agreement (Third Amended and Restated Declaration of Trust) that will materially alter the Trust's distribution framework and staking program operations. The amendment requires the Trust to commence regular quarterly distributions of staking rewards to shareholders and make conforming changes to facilitate the staking program. While the Sponsor determined the amendment is not materially adverse, it is being disclosed with 20 days' prior notice to shareholders per Section 10.1(a)(ii) of the Trust Agreement, and the Sponsor is providing supplemental tax disclosures (EX-99.1) addressing material U.S. federal income tax consequences. This is a governance matter involving trust structure and shareholder distribution rights, not fitting the specific categories of exec_appointment, exec_departure, or exec_compensation.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T20:04:49.073633+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17545,"accession_number":"0002020455-26-000010","item_number":"8.01","item_title":"Other Events.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The filing discloses a proposed amendment to the Trust Agreement (Third Amended and Restated Declaration of Trust) that will materially alter the Trust's distribution framework and staking program operations. The amendment requires the Trust to commence regular quarterly distributions of staking rewards to shareholders and make conforming changes to facilitate the staking program. While the Sponsor determined the amendment is not materially adverse, it is being disclosed with 20 days' prior notice to shareholders per Section 10.1(a)(ii) of the Trust Agreement, and the Sponsor is providing supplemental tax disclosures (EX-99.1) addressing material U.S. federal income tax consequences. This is a governance matter involving trust structure and shareholder distribution rights, not fitting the specific categories of exec_appointment, exec_departure, or exec_compensation.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T20:04:49.073633+00:00","company_name":"Grayscale Ethereum Staking Mini ETF","ticker":"ETH","filing_date":"2026-07-17"}]}
