Grayscale Ethereum Staking Mini ETF — Form 8-K

Grayscale Ethereum Staking Mini ETF executed a Third Amended and Restated Declaration of Trust and Trust Agreement dated August 6, 2026, with CSC Delaware Trust Company as trustee and Grayscale Investments Sponsors, LLC as sponsor. The amendment adds comprehensive staking provisions requiring: (1) satisfaction of a 'Staking Condition' (tax opinion or IRS ruling confirming grantor trust status) before any staking; (2) mandatory staking of all Ether except for liquidity reserves, fee payments, and redemptions; (3) quarterly distribution of native staking rewards to shareholders; (4) sponsor's staking fee on staking consideration; (5) compliance with IRS Revenue Procedure 2025-31 and SEC's May 29, 2025 staking statement. No specific dollar amounts, share counts, or transaction details are disclosed in this governing document.