SUBSEQUENT EVENTS |
9 Months Ended |
|---|---|
Sep. 30, 2026 | |
| SUBSEQUENT EVENTS [Abstract] | |
| SUBSEQUENT EVENTS |
10.
SUBSEQUENT EVENTS
On October 6, 2026, the IRS released Rev. Proc. 2026-20 establishing new conditions to rely on a safe harbor for certain trusts that qualify as grantor trusts under applicable regulations, which includes the Fund, that allows staking of the trust's digital assets without jeopardizing tax status as investment trusts and grantor trusts for federal income tax purposes. The new guidance supersedes prior IRS guidance regarding staking within the grantor trust structure and provides a six-month implementation compliance period for an existing qualifying trust. The Sponsor is evaluating the impact of this guidance on the Trust and the Fund.
The Trust and the Fund have evaluated subsequent events through the issuance of the financial statements and determined that no such events other than the foregoing have occurred that require disclosure.
|
| Franklin Crypto Index ETF [Member] | |
| SUBSEQUENT EVENTS [Abstract] | |
| SUBSEQUENT EVENTS |
10.
SUBSEQUENT EVENTS
On October 6, 2026, the IRS released Rev. Proc. 2026-20 establishing new conditions to rely on a safe harbor for certain trusts that qualify as grantor trusts under applicable regulations, which includes the Fund, that allows staking of the trust's digital assets without jeopardizing tax status as investment trusts and grantor trusts for federal income tax purposes. The new guidance supersedes prior IRS guidance regarding staking within the grantor trust structure and provides a six-month implementation compliance period for an existing qualifying trust. The Sponsor is evaluating the impact of this guidance on the Trust and the Fund.
The Trust and the Fund have evaluated subsequent events through the issuance of the financial statements and determined that no such events other than the foregoing have occurred that require disclosure.
|