The new trust agreement, signed on August 6 ahead of an August 10 IRS deadline, aims to stake the fund's Ether holdings, except for carve-outs for fees, redemptions, and network emergencies. This change allows Grayscale to stake without triggering fund-level taxes, provided rewards are distributed at least quarterly. The fund currently holds 839,556 ETH, with approximately 161,000 ETH (19.2%) sitting idle as a buffer. Grayscale previously became the first US issuer to enable staking in its spot crypto funds in October 2025, with the Mini ETF earning $27.3 million in net rewards since then, at an annual net staking reward rate of 2.61% after fees.