{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-084772","form_type":"8-K","ticker":"ETHE","cik":"0001725210","company_name":"Grayscale Ethereum Staking ETF","filed_at":"2024-07-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.286429+00:00","generated_at":"2026-05-31T19:07:17.641743+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Grayscale Ethereum Trust distributes Mini Trust shares; expected NYSE Arca listing July 23","bullets":["Record date July 18; each ETHE shareholder gets 1 share of Grayscale Ethereum Mini Trust (ETH) per ETHE share.","Anticipated distribution and NYSE Arca listing on July 23, 2024, subject to regulatory approvals.","Tax treatment: expected no gain/loss recognition; holders must allocate tax basis between ETHE and new shares.","ETHE contributes 10% of its Ether to the Mini Trust; Sponsor's fee continues on retained Ether."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-084772","json":"https://secwatch.observer/filing/0000950170-24-084772.json","markdown":"https://secwatch.observer/filing/0000950170-24-084772.md","text":"https://secwatch.observer/filing/0000950170-24-084772.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1725210/000095017024084772/0000950170-24-084772-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1725210/000095017024084772/ethe-20240719.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T19:07:17.641743+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"}