Staking fund assets used to risk pulling the trust out of favorable grantor-trust tax treatment.
Rules published in November 2025 let crypto funds stake without triggering fund-level tax, if they restructure to use it.
Reporting on Grayscale's filing timeline put the relevant deadline at August 10 — four days after the trust amendment was signed.
Grayscale reports net staking rewards of about 2.61% a year after fees, with $27.3 million earned so far from ETH already staked.
Most of the 161,000 ETH buffer is expected to move into staking, with a smaller reserve kept for redemptions and emergencies.
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