Grayscale Ethereum Staking ETF 8K

Grayscale Ethereum Staking ETF adopted a Fourth Amended and Restated Declaration of Trust and Trust Agreement, effective August 6, 2026, comprehensively revising the trust’s governing terms to address Ether holdings, staking activities, share issuance/redemption, and grantor trust tax treatment.

Grayscale Ethereum Staking ETF entered into a Fourth Amended and Restated Declaration of Trust and Trust Agreement, dated August 6, 2026, among Grayscale Investments Sponsors, LLC as Sponsor, CSC Delaware Trust Company as Delaware trustee, and the ETF’s shareholders, replacing the prior Third Amended and Restated Trust Agreement and amendments. The new agreement comprehensively revises the governing terms of the Delaware statutory trust, including definitions, the roles, powers, compensation, and indemnification of the trustee and sponsor, the mechanics for issuing and redeeming creation and redemption baskets (including via Authorized Participants, in-kind and cash orders), the trust’s purposes and permitted activities (notably, holding Ether and engaging in Ethereum proof-of-stake “Staking” subject to tax and regulatory conditions), distribution and NAV calculation procedures, book-entry share arrangements, restrictions on varying the trust’s investments to preserve grantor trust tax status, and provisions for amendment, meetings, term, termination, and merger. It also sets forth detailed requirements for staking-related liquidity, compliance with IRS Revenue Procedure 2025-31 and SEC guidance, and limitations designed to ensure the trust is treated as a grantor trust for U.S. federal income tax purposes while enabling the ETF to engage in Ethereum staking and associated activities in a controlled manner.

Filing Facts

CIK

1725210

Ticker

-

Form

8K

Source Type

sec

Accession

0001193125-26-339268

Alert Tier

5