Grayscale Ethereum Staking Mini ETF to distribute staking rewards cash quarterly under proposed amendment

Grayscale Ethereum Staking Mini ETF

Proposed Third Amended and Restated Declaration of Trust requires quarterly cash distributions of net staking rewards to shareholders.
Amendment designed to comply with IRS Revenue Procedure 2025-31 regarding staking by grantor trusts.
Sponsor states amendment is not materially adverse; 20-day prior notice given to shareholders.
Amount of distributions depends on staking rewards received and cannot be predicted.
Trust also files updated material U.S. federal income tax consequences and supplemental risk factors.

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