Every 8-K that Grayscale Ethereum Staking ETF Shares (ETHE) has filed with the SEC in the last 24 months is listed below, newest first, and each one links through to the document itself with the summary and the scores our analysis gives it.
A 8-K covers material events a company has to report between its quarterly reports, so if you follow ETHE and want that one kind of document rather than the whole filing history, this is the page to keep. The company's other filings, of every form, are on the full ETHE filings page.
On August 6, 2026, Grayscale Investments Sponsors, LLC and CSC Delaware Trust Company entered a Fourth Amended and Restated Declaration of Trust and Trust Agreement for Grayscale Ethereum Staking ETF. The revised agreement establishes a framework for regular cash distributions of staking rewards to shareholders.
The Trust must convert Staking Consideration to cash no less often than quarterly and promptly distribute net cash proceeds after the Staking Fee and other expenses, including a portion paid to the Sponsor for facilitating Staking Arrangements. The Trust currently intends to make these distributions on a monthly, but at least quarterly, basis and plans to update related disclosure through a prospectus supplement. Shareholders are advised to consult tax advisors regarding any tax consequences.
Grayscale Ethereum Staking ETF plans for its sponsor to enter into a Fourth Amended and Restated Declaration of Trust and Trust Agreement on or around August 7, 2026, replacing the prior agreement. The amendment would require the trust to convert staking rewards (“Staking Consideration”) to cash no less often than quarterly and promptly distribute the net cash, after expenses and a facilitation payment to the sponsor, to shareholders, while also making conforming changes to its staking program and mandatory distribution framework.
The sponsor views the change as not materially adverse and as necessary or desirable to align with IRS Revenue Procedure 2025-31 so the trust can continue to be treated as a grantor trust for U.S. federal income tax purposes. Detailed tax disclosures emphasize that U.S. tax treatment of digital assets and staking remains uncertain; the trust might lose grantor trust status and instead be taxed as a partnership or corporation. If taxed as a corporation, it could incur a 21% entity-level U.S. federal income tax and certain shareholder distributions could face 30% withholding for non‑U.S. investors, potentially reducing after‑tax returns and increasing divergence between share value and the ether the trust holds. U.S. holders generally must include their share of staking rewards as current ordinary income and may need other funds to pay related taxes.
Grayscale Ethereum Staking ETF reported a leadership change in its finance function. Effective July 2, 2026, Kathryn Masci and Daniel Plourde, both Senior Vice Presidents of Finance, were appointed interim Co-Chief Financial Officers of Grayscale Investments Sponsors, LLC, the ETF’s sponsor.
Masci was also appointed to the sponsor’s Board of Managers and will serve as Principal Financial and Accounting Officer of the ETF. They succeed Edward McGee, who is stepping down as Chief Financial Officer, Principal Financial and Accounting Officer and Board member for personal reasons, with no disagreement related to operations, policies or practices, after seven years of service.
Grayscale Ethereum Staking ETF outlined new liquidity tools for handling share redemptions when Ethereum liquidity is tight. Beginning on April 6, 2026, the sponsor may use “Delayed Delivery Orders,” where digital assets owed to a Liquidity Provider are delivered later, once specific staked assets become transferable.
Under these arrangements, the Variable Fee charged to an Authorized Participant is adjusted to reflect the estimated wait for digital asset delivery, with no later true-up if timing differs. Delayed Delivery Orders are meant to supplement the Trust’s unstaked asset reserve, or Liquidity Sleeve, and may be used only after an unforeseen adverse liquidity event, once the Liquidity Sleeve is exhausted, and only until it is replenished.
The Trust notes these liquidity policies are intended to align with NYSE Arca’s generic listing standards and Internal Revenue Service Procedure 2025-31, but it cautions there is no assurance such arrangements will always be available or sufficient to meet redemption requests.
Grayscale Ethereum Staking ETF is changing how it values its Ether holdings and calculates net asset value. Effective April 1, 2026, the Trust will use the CoinDesk Ether Benchmark Rate instead of the CoinDesk Ether Price Index (ETX) to determine its Index Price, NAV and NAV per share.
The new benchmark uses trade data from selected digital asset trading platforms such as Binance, Kraken and OKX, applying volume-weighted pricing, outlier filters and inactivity adjustments. The filing also details a cascading backup process using a secondary Coin Metrics rate, the Trust’s principal market, and ultimately the Sponsor’s good faith estimate if benchmark data are unavailable or unreliable.
Grayscale Ethereum Staking ETF disclosed two key updates. First, the trust’s name is being changed from “Grayscale Ethereum Trust ETF” to “Grayscale Ethereum Staking ETF” via a Delaware Certificate of Amendment and a related amendment to the Trust Agreement, both effective at 12:01 a.m. New York City time on January 5, 2026. Shares are expected to keep trading on NYSE Arca under the symbol ETHE, and existing stock certificates remain valid.
Second, the sponsor announced a cash distribution of $9,397,326, to be paid on January 6, 2026, to shareholders of record as of 4:00 p.m. New York City time on January 5, 2026. The distribution reflects net U.S. dollar proceeds from staking consideration earned between October 6 and December 31, 2025, after deducting specified fees and shares owed to the sponsor, custodian and staking provider, and was converted to cash through a liquidity provider by reference to an index price on January 2, 2026.
Grayscale Ethereum Trust ETF reported that its sponsor, Grayscale Investments Sponsors, LLC, plans to change the fund’s name to Grayscale Ethereum Staking ETF, effective on or about January 5, 2026. The change will be reflected through an amendment to the existing Third Amended and Restated Declaration of Trust and Trust Agreement. Shares are expected to continue trading on NYSE Arca under the same ticker symbol, ETHE. Existing stock certificates remain valid and do not need to be exchanged, so the update functions as a rebranding rather than a change to how investors hold their shares.
Grayscale Ethereum Trust ETF reported a change to the pricing benchmark it uses for ether. CoinDesk Indices, Inc., which maintains the CoinDesk Ether Price Index (ETX) that underlies the Trust, added Bitstamp by Robinhood as a new digital asset trading platform in the index, effective December 21, 2025.
After this change, the index now reflects prices from Coinbase, Kraken, Crypto.com, LMAX Digital, Gemini, and Bitstamp. The index provider retains the ability to add or remove trading venues and conducts scheduled quarterly reviews to adjust the list of platforms based on its criteria, including minimum liquidity.
Grayscale Ethereum Trust ETF filed a current report to explain how it uses cashtags and third-party content on X (formerly Twitter). The sponsor, Grayscale Investments Sponsors, LLC, notes that when it uses a ticker symbol with a “$” sign, X automatically turns that cashtag into a link that leads to pages with market data, news, and commentary created by outside parties.
The report emphasizes that Grayscale does not control, endorse, or take responsibility for any information shown on those X-generated pages or on any linked third-party sites. That material is not authorized or verified by Grayscale and may differ from its official disclosures. Investors are directed to rely on SEC filings for accurate, up-to-date information about Grayscale and its investment products.
Grayscale Ethereum Trust ETF (ETHE) reported an internal corporate reorganization of its Sponsor’s parent entities. On October 22, 2025, Grayscale Investments, Inc. became the sole managing member of Grayscale Operating, LLC, which is the sole member of Grayscale Investments Sponsors, LLC, the Sponsor of the Trust.
DCG Grayscale Holdco, LLC elected a board of directors at Grayscale Investments consisting of Barry Silbert (Chairperson), Mark Shifke, Simon Koster, Peter Mintzberg and Edward McGee, the same members who oversaw the Sponsor through GSOIH prior to the reorganization. All involved entities remain consolidated subsidiaries of Digital Currency Group, Inc. The Trust does not expect any material impact on its operations from this change.
Grayscale Ethereum Trust ETF reported a governance update related to its sponsor’s parent entity. On October 13, 2025, GSO Intermediate Holdings Corporation (the sole managing member of Grayscale Operating, LLC and sole member of Grayscale Investments Sponsors, LLC) announced that Matthew Kummell stepped down from its Board of Directors and Simon Koster was appointed to the Board.
Mr. Koster is Chief Strategy Officer at Digital Currency Group, where he leads the investment team overseeing a portfolio of digital assets, subsidiaries, and more than 250 early-stage companies across 35+ nations. He previously held leadership roles in real estate at DCG, The Collective, and JDS Development Group. He serves on the boards of Foundry and Luno (since 2023), Fortitude (since 2024), and Yuma (since 2025), each affiliated with Grayscale.
Grayscale Ethereum Trust ETF entered into a new Fund Administration and Accounting Agreement with BNY Mellon Asset Servicing, a division of The Bank of New York Mellon, effective October 9, 2025. Under this agreement, BNY continues to provide the Trust with administrative and accounting services.
At the same time, the prior fund administration and accounting agreement between the Trust and BNY, dated February 26, 2024, was terminated as of October 9, 2025. The full text of the new agreement is filed as Exhibit 10.1 and incorporated by reference.
Grayscale Ethereum Trust ETF entered into a new Coinbase Prime Broker Agreement on October 3, 2025, setting updated terms for custodial and prime brokerage services for the Trust’s Ether through Coinbase, Coinbase Custody, and Coinbase Credit. This agreement replaces a prior prime broker agreement dated May 23, 2024, which was terminated as of the same date.
On October 6, 2025, the sponsor and Coinbase also signed a Staking Addendum that defines how the Trust’s Ether may be staked through the custodian and third-party staking providers. As of the date of the filing, the custodian’s fee, the staking provider’s share and the sponsor’s staking portion together equal 23% of the gross staking consideration, with the Trust receiving the remaining 77%. The Trust may distribute Ether or cash from staking to shareholders under a sponsor staking policy, and supplemental business and risk disclosures are provided in an attached exhibit.
Grayscale Ethereum Trust ETF entered into a Third Amended and Restated Trust Agreement after shareholders approved three key proposals affecting how the product operates. The trust can now stake the Ether it holds and receive related staking consideration. A new Sponsor’s Staking Fee, calculated as a per annum percentage of any staking consideration earned and payable in Ether or other staking consideration, was also approved. Shareholders further authorized amendments giving the Sponsor greater flexibility to restate or amend the Trust Agreement, including changes that may materially adversely affect shareholder interests with 20 days’ notice, subject to tax-related conditions. Very high portions of outstanding shares consented to each proposal, including 99.75% for staking authority. The trust also plans to transition its NYSE Arca listing from the prior bespoke approval to new Generic Listing Standards, and does not expect to begin staking until that generic listing application is approved or deemed unnecessary.
Grayscale Ethereum Trust ETF reported a change in the digital asset trading platforms used to calculate its underlying CoinDesk Ether Price Index (ETX). Effective September 21, 2025, the Index Provider, CoinDesk Indices, Inc., added Gemini as a Constituent Trading Platform after it met the minimum liquidity requirement and removed Bullish after it failed to meet that requirement as part of a scheduled quarterly review.
As of this report, the Index now reflects prices from Coinbase, Kraken, Crypto.com, LMAX Digital, and Gemini. The Index Provider may change trading venues or the Index calculation methodology at any time, including during future scheduled quarterly reviews.