---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-22-001933"
form_type: "8-K"
ticker: "IAU"
cik: "0001278680"
company_name: "ISHARES GOLD TRUST"
filed_at: "2022-01-31T23:59:59+00:00"
generated_at: "2026-06-27T13:27:04.145344+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# iShares Gold Trust extends term to perpetual, increases sponsor legal fee cap to $500K annually

## Summary
- Trust term changed from limited to perpetual via Fifth Amended and Restated Depositary Trust Agreement.
- Sponsor's annual legal fee assumption raised from $100,000 to $500,000.
- Changes effective January 31, 2022.

## SEC filing metadata
- accession: 0001437749-22-001933
- form_type: 8-K
- ticker: IAU
- cik: 0001278680
- company_name: ISHARES GOLD TRUST
- filed_at: 2022-01-31T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 1.01, 3.03, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1278680/000143774922001933/0001437749-22-001933-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1278680/000143774922001933/iau20220128_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-22-001933
- JSON: https://secwatch.observer/filing/0001437749-22-001933.json
- Plain text: https://secwatch.observer/filing/0001437749-22-001933.txt

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