Grayscale Ethereum Staking Mini ETF - Form 8-K Filing

This Form 8-K filing by Grayscale Ethereum Staking Mini ETF announces the intention to enter into a Third Amended and Restated Declaration of Trust and Trust Agreement. This amendment, expected around August 7, 2026, aims to allow the Trust to commence regular distributions of net cash proceeds from staking rewards to shareholders. This will be achieved by reducing the Trust's held Ether to cash no less than quarterly and promptly distributing these proceeds, net of expenses, to shareholders. The amendment also includes other conforming changes to support the Trust's staking program and mandatory distribution framework. The Sponsor believes this amendment is necessary to comply with IRS Revenue Procedure 2025-31, ensuring the Trust continues to be classified as a grantor trust for U.S. federal income tax purposes. Despite deeming the amendment not materially adverse, the Sponsor is providing twenty days' notice to shareholders. Shareholders are advised to consult their tax advisors regarding potential tax consequences.