3iQ Corp. will issue a notional non-cash reinvested distribution for its 3iQ Solana Staking ETF to unitholders who held positions on December 15, 2025. This distribution reflects realized taxable amounts and is consolidated so that the total number of units remains unchanged.
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3iQ Corp. Announces 2025 Notional Distribution for 3iQ Solana Staking ETF
Key Takeaways:
- 3iQ Corp. revealed a notional distribution for its Solana Staking ETF.
- The distribution applies to unitholders of record on December 15, 2025.
- The ex-distribution date is December 31, 2025.
- These notional units are consolidated so that the total holdings do not change.
- The distribution represents realized taxable amounts for 2025.
Overview of 3iQ Corp.’s Announcement
3iQ Corp. recently announced a notional non-cash reinvested distribution for its 3iQ Solana Staking ETF (SOLQ-U.TO/SOLQ-UN.TO). This initiative signifies the company’s ongoing efforts to manage realized taxable amounts in the most equitable manner for its unitholders.
How Notional Distributions Work
A notional distribution is a non-cash event. It is paid in the form of additional units, only for those units to be immediately consolidated with existing holdings. As a result, an investor’s total position (in terms of the number of units) remains the same, but the distribution is still recognized for tax purposes.
Important Dates for Investors
Unitholders of record on December 15, 2025, will receive the notional distribution. Those seeking to understand the full effect on their portfolios should note that the ex-distribution date is December 31, 2025—meaning this reconciling mechanism occurs just before the close of the tax year.
Implications for Unitholders
For unitholders, this move ensures clarity regarding tax obligations, as the distribution “represents realized taxable amounts within the Fund for the 2025 tax year.” By issuing this notional distribution, 3iQ Corp. aims to keep investors informed about any potential tax impacts without altering their proportional stakes in the ETF.
Per-Unit Distribution Table
Although 3iQ Corp. references a table outlining the exact per-unit distribution amounts, the original announcement does not provide those detailed figures. The table below indicates the tickers and the place for distribution values:
| Ticker | Distribution Amount (Not Provided) |
|---|---|
| SOLQ-U.TO | – |
| SOLQ-UN.TO | – |
Looking Ahead
The 3iQ Solana Staking ETF represents one of several digital asset offerings managed by 3iQ Corp. By handling distributions through a notional, non-cash consolidation, the company underscores its commitment to transparent and efficient fund administration. Unitholders and potential investors can further explore these details by reviewing the full announcement, as made available through Benzinga on December 30, 2025.
