Grayscale Ethereum Staking Mini ETF to begin quarterly cash distributions of staking rewards

Filed July 17, 2026 · Period ending July 17, 2026 · ~2 min read

Key Changes

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  Trust will distribute net cash proceeds from Ethereum staking rewards to shareholders at least quarterly starting ~Aug 7, 2026, after deducting Trust expenses and Sponsor's facilitation fee.

  Item 8.01 — Other Events verify on EDGAR →
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  Staking rewards flow through to U.S. shareholders as taxable ordinary income when received by the Trust, even if the Trust does not distribute cash to cover the tax liability.

  Exhibit 99.2 view on EDGAR →
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  Trust may not satisfy all conditions of the IRS's new staking safe harbor for grantor trusts; grantor trust status while staking remains subject to IRS challenge.

  Exhibit 99.1 view on EDGAR →