{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-084769","form_type":"8-K","ticker":"GBTC","cik":"0001588489","company_name":"Grayscale Bitcoin Trust ETF","filed_at":"2024-07-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.665046+00:00","generated_at":"2026-05-31T19:03:45.003524+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Grayscale Bitcoin Trust sets July 30 record date for 1:1 distribution of new Mini Trust shares","bullets":["Record date July 30, 2024; each GBTC share receives 1 BTC share of Grayscale Bitcoin Mini Trust.","GBTC will contribute 10% of its Bitcoin holdings (as of Record Date) to the new BTC Trust.","Anticipated distribution date July 31, 2024, subject to SEC registration and NYSE Arca listing approval.","Distribution expected to be tax-free for U.S. federal income tax purposes (no gain/loss recognized).","Holders need not take action; shares will appear automatically in portfolios on Distribution Date."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-084769","json":"https://secwatch.observer/filing/0000950170-24-084769.json","markdown":"https://secwatch.observer/filing/0000950170-24-084769.md","text":"https://secwatch.observer/filing/0000950170-24-084769.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1588489/000095017024084769/0000950170-24-084769-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1588489/000095017024084769/gbtc-20240719.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T19:03:45.003524+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}