{"schema_version":"secwatch.filing_event.v1","accession":"0002020455-26-000010","form_type":"8-K","ticker":"ETH","cik":"0002020455","company_name":"Grayscale Ethereum Staking Mini ETF","filed_at":"2026-07-17T20:03:22+00:00","discovered_at":"2026-07-17T20:04:00.488094+00:00","generated_at":"2026-07-17T20:04:11.306119+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Grayscale Ethereum Staking Mini ETF to distribute staking rewards cash quarterly under proposed amendment","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0002020455-26-000010","json":"https://secwatch.observer/filing/0002020455-26-000010.json","markdown":"https://secwatch.observer/filing/0002020455-26-000010.md","text":"https://secwatch.observer/filing/0002020455-26-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2020455/000202045526000010/0002020455-26-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2020455/000202045526000010/eth-20260717.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-17T20:04:11.306119+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"}