Every 8-K that Grayscale Sui Staking ETF (GSUI) 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 GSUI 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 GSUI filings page.
Grayscale Sui Staking ETF entered into Amendment No. 2 to its Second Amended and Restated Declaration of Trust and Trust Agreement with CSC Delaware Trust Company on August 6, 2026. The changes focus on how staking rewards are converted to cash and distributed to shareholders.
The amendment requires the trust to reduce Staking Consideration to cash no less often than quarterly and promptly distribute the cash proceeds, after Trust expenses and the Staking Fee, to shareholders. The trust currently intends to make these distributions monthly, but at least quarterly. A prospectus supplement under Rule 424(b)(3) is expected to update related disclosure, and shareholders are advised to discuss potential tax consequences with their tax advisors.
Grayscale Sui Staking ETF, a Delaware trust traded under GSUI on NYSE Arca, plans to enter Amendment No. 2 to its Second Amended and Restated Trust Agreement on or around August 7, 2026. The amendment would require the Trust to convert Staking Consideration to cash no less often than quarterly and promptly distribute the net cash proceeds of staking rewards, after Trust expenses and a portion payable to the Sponsor for facilitating Staking Arrangements, to shareholders. The Sponsor views the change as not materially adverse and as necessary or desirable to conform to IRS Revenue Procedure 2025-31 so the Trust can continue to qualify as a grantor trust for U.S. federal income tax purposes, and is providing 20 days’ prior notice and expects to file a prospectus supplement once executed.
Supplemental tax and risk-factor disclosures explain that the Sponsor intends the Trust to be treated as a grantor trust, but classification is uncertain given evolving guidance on digital assets and staking. If grantor-trust status were lost, the Trust could be treated as a partnership or as a corporation, in which case it could incur entity-level U.S. federal income tax at 21%, and certain distributions to non-U.S. shareholders could face 30% U.S. withholding tax. The materials also describe broader uncertainty in the U.S. tax treatment of digital assets, including forks, airdrops and staking rewards, potential FDAP withholding for non-U.S. holders, possible recognition of unrelated business taxable income by tax-exempt investors, and the possibility that shareholders may incur tax liabilities from staking-related income even when they do not receive corresponding cash distributions.
Grayscale Sui Staking ETF reported leadership changes at its sponsor, Grayscale Investments Sponsors, LLC. Effective July 2, 2026, Kathryn Masci and Daniel Plourde are appointed interim Co-Chief Financial Officers of the sponsor, with Masci also becoming Principal Financial and Accounting Officer of the ETF and joining the sponsor’s Board of Managers.
They succeed Edward McGee, who is stepping down from his roles on the same date for personal reasons, which are stated as not related to the company’s operations, policies, or practices. The filing highlights Masci’s accounting and reporting background and Plourde’s two decades of financial services and ETF-related experience.