Welcome to our dedicated page for Grayscale Solana Staking ETF SEC filings (Ticker: GSOL), a comprehensive resource for investors and traders seeking official regulatory documents including 10-K annual reports, 10-Q quarterly earnings, 8-K material events, and insider trading forms.
Grayscale Solana Staking ETF filings document a Delaware trust sponsored by Grayscale Investments Sponsors, LLC, including registration-statement amendments for ETF shares and Form 8-K reports on material events. The records describe trust-agreement amendments, completed name changes from Grayscale Solana Trust (SOL) to Grayscale Solana Trust ETF and then to Grayscale Solana Staking ETF, sponsor fee terms, and governance by the sponsor and trustee.
The filings also cover the CoinDesk Solana Benchmark Rate used to calculate the trust’s Index Price. Material-event reports record changes in constituent digital asset trading platforms, including SOL-USD and SOL-USDC trading pairs, while registration materials describe the SOL industry and market, index methodology, and related trust disclosures.
Grayscale Solana Staking ETF seeks for its Shares to track the value of Solana (SOL) held and staking rewards, less expenses. For the six months ended June 30, 2026, net assets decreased to about $101.2 million from about $160.4 million, primarily due to SOL price depreciation from $123.97 to $73.62 per SOL on the principal market.
The Trust held 1,373,774 SOL at June 30, 2026, with Principal Market NAV per Share of $5.54 and a total return of -39.05% for the six‑month period. Staking reward income was $3.8 million, driving net investment income of $3.1 million, but unrealized and realized losses of $69.3 million on SOL dominated results. During 2026, the Sponsor’s Fee was cut to 0.19% of assets and the Sponsor’s Staking Fee to 7% of gross staking rewards, reducing the ongoing fee burden. After quarter‑end, a new trust agreement requires converting staking rewards to cash and distributing net proceeds to shareholders no less often than quarterly, with an intent to distribute monthly.
Grayscale Solana Staking ETF updates its governing Trust Agreement to a Third Amended and Restated Declaration of Trust effective August 6, 2026. The change requires the Trust to convert Staking Consideration to cash at least quarterly and promptly distribute net cash staking rewards, after fees and expenses, to shareholders; the Trust currently intends to do so monthly.
The supplement extensively revises tax disclosure. The Sponsor continues to treat the Trust as a grantor trust, but notes significant uncertainty, including a new IRS 2025 revenue procedure on staking that the Trust may not fully satisfy. If the Trust were reclassified as a partnership or corporation, U.S. shareholders’ reporting could change and entity-level tax at 21% plus dividend withholding for non‑U.S. investors at up to 30% could materially reduce after‑tax returns. Non‑U.S. and tax‑exempt holders face additional risk of withholding, effectively connected income or UBTI on staking rewards, forks, airdrops and related income.
Grayscale Solana Staking ETF, through its sponsor Grayscale Investments Sponsors, LLC and CSC Delaware Trust Company as trustee, entered into a Third Amended and Restated Declaration of Trust and Trust Agreement effective August 6, 2026, replacing the prior trust agreement and its amendments.
The revised agreement requires the trust to commence regular distributions of the net cash proceeds of staking rewards to shareholders by reducing Staking Consideration to cash no less often than quarterly and promptly distributing the cash, net of trust expenses not assumed by the sponsor, including a portion paid to the sponsor for facilitating staking arrangements. The trust currently intends to distribute these net cash proceeds on a monthly, but at least quarterly, basis. Distribution amounts will depend on Staking Consideration actually received and cannot be predicted, and shareholders are advised to consult tax advisors. The trust plans to file a prospectus supplement under Rule 424(b)(3) to update related disclosure.
Grayscale Solana Staking ETF plans to enter a Third Amended and Restated Declaration of Trust and Trust Agreement on or around August 7, 2026. This amendment would replace the existing Trust Agreement and establish a framework for regular cash distributions from staking rewards to shareholders.
The Trust would be required to convert staking consideration to cash no less often than quarterly and promptly distribute the net cash proceeds after Trust expenses, including a portion paid to the Sponsor for facilitating staking arrangements. Distribution amounts will vary based on actual staking consideration received. Investors are encouraged to consult tax advisors regarding potential tax consequences. Shares trade on NYSE Arca under the symbol GSOL, and the Trust is not registered under the Investment Company Act of 1940.
Grayscale Solana Staking ETF plans to enter a Third Amended and Restated Declaration of Trust and Trust Agreement on or around August 7, 2026. The amendment would require the Trust to convert staking rewards (Staking Consideration) to cash no less often than quarterly and promptly distribute net cash, after Trust expenses and a portion paid to the Sponsor for facilitating staking, to shareholders. It also includes conforming changes to support the 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, and is providing 20 days prior notice.
Supplemental tax and risk disclosures emphasize that U.S. tax treatment of digital assets and staking remains uncertain. If the IRS rejects the grantor trust position, the Trust could be taxed as a partnership or a corporation; corporate status could trigger 21% entity-level U.S. federal income tax and 30% withholding on certain distributions to non-U.S. holders, potentially reducing after-tax returns and widening divergence between NAV and the value of SOL. U.S. and non-U.S. investors, including tax-exempt holders, may recognize taxable income from staking rewards, forks or airdrops and, in some situations, could incur tax liabilities without matching cash flows, while non-U.S. holders also face possible 30% withholding on some U.S.-source income and additional FATCA-related withholding.
Grayscale Solana Staking ETF reported a leadership change at its sponsor, Grayscale Investments Sponsors, LLC. Effective July 2, 2026, Kathryn Masci and Daniel Plourde, both Senior Vice Presidents of Finance, were appointed interim Co-Chief Financial Officers of the sponsor.
Masci was also appointed to the sponsor’s Board of Managers and will serve as the ETF’s Principal Financial and Accounting Officer. They succeed Edward McGee, who is stepping down after about seven years as Chief Financial Officer for personal reasons, with no disagreement related to the company’s operations, policies, or practices noted.
Grayscale Solana Staking ETF updates its prospectus to reduce the Sponsor’s Fee from 0.35% to 0.19% and the Sponsor’s Staking Fee from 23% to 7%, effective June 25, 2026. The Prospectus Supplement instructs readers to read all references to those fees in the Prospectus in accordance with these revisions. All other Prospectus disclosures remain unchanged; where inconsistent, the Prospectus Supplement controls.
Grayscale Solana Staking ETF is cutting key fees after entering Amendment No. 3 to its Trust Agreement. Effective June 25, 2026, the annual Sponsor’s Fee is reduced from 0.35% to 0.19% of the aggregate value of the Trust’s assets.
The Sponsor has also lowered the Sponsor’s Staking Fee from 23% to 7% of gross Staking Consideration generated under its staking arrangements. The Trust plans to file a prospectus supplement reflecting these lower fees, which should make the ETF structurally cheaper for investors.
The Grayscale Solana Staking ETF (GSOL) updates its prospectus to permit in-kind creations and redemptions in exchange for SOL. Effective as of this Prospectus Supplement dated May 13, 2026, language stating the Trust could not conduct in-kind transactions is deleted and replaced.
This change allows Authorized Participants or their designees to create and redeem Shares via in-kind transactions for SOL; the Sponsor may engage additional Authorized Participants who could transact in-kind, in cash, or both. The amendment controls over the prior Prospectus dated April 16, 2026.
Grayscale Solana Staking ETF entered into amendments to its Authorized Participant Agreement with Jane Street Capital, LLC, allowing Jane Street to conduct creations and redemptions of shares in-kind. These are the transactions through which large blocks of ETF shares are issued or retired.
The sponsor, Grayscale Investments Sponsors, LLC, also notes it may engage additional Authorized Participants over time. Those future participants may be able to conduct creations and redemptions in-kind, in cash, or using a combination of both methods.