---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-26-012415"
form_type: "8-K"
ticker: "ETHB"
cik: "0002099103"
company_name: "iShares Staked Ethereum Trust ETF"
filed_at: "2026-04-15T23:59:59+00:00"
generated_at: "2026-05-15T06:12:26.324915+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# iShares Staked Ethereum Trust amends staking agreement with Coinbase

## Summary
- Amended and restated ETH staking addendum entered April 13, 2026 with Coinbase.
- Trust may instruct Coinbase to stake ETH via approved validators; staking fee based on % of rewards.
- Client retains ownership of staked assets and rewards; Coinbase not liable for slashing from validator misconduct.
- Coinbase must perform due diligence on validators and pursue claims for material breaches.
- No guarantee of rewards; unstaking subject to network restrictions like unbonding periods.

## SEC filing metadata
- accession: 0001437749-26-012415
- form_type: 8-K
- ticker: ETHB
- cik: 0002099103
- company_name: iShares Staked Ethereum Trust ETF
- filed_at: 2026-04-15T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2099103/000143774926012415/0001437749-26-012415-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2099103/000143774926012415/iset20260410_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-012415
- JSON: https://secwatch.observer/filing/0001437749-26-012415.json
- Plain text: https://secwatch.observer/filing/0001437749-26-012415.txt

## Source-grounded claims
- claim_id: 0a49023e0d0461c4d2360a1b71712893376b775a
  claim: iShares Staked Ethereum Trust ETF amended amended and restated addendum to the Coinbase Custody Custodial Services Agreement with Coinbase, Inc. (effective 2026-04-13).
  evidence_excerpt: On April 13, 2026, iShares® Staked Ethereum Trust ETF (the “Trust”) entered into an amended and restated addendum to the Coinbase Custody Custodial Services Agreement attached as Exhibit A to that certain Third Amended and Restated Coinbase Prime Broker Agreement dated May 21, 2024 between the Trust and Coinbase, Inc. as agent for itself and the Coinbase Entities.
  evidence_url: https://www.sec.gov/Archives/edgar/data/2099103/000143774926012415/0001437749-26-012415-index.htm

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