---
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"
generated_at: "2026-05-31T19:07:17.641743+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Grayscale Ethereum Trust distributes Mini Trust shares; expected NYSE Arca listing July 23

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-084772
- JSON: https://secwatch.observer/filing/0000950170-24-084772.json
- Plain text: https://secwatch.observer/filing/0000950170-24-084772.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.