The mechanism. In July 2025, the SEC let spot bitcoin and ether ETFs do what every gold and commodity ETF has always done: create and redeem shares in-kind, meaning authorized participants (APs) hand over actual bitcoin instead of cash. Under the cash-only regime the SEC originally imposed in January 2024, every creation or redemption required an intermediary to convert cash to BTC and back — a job Coinbase, as custodian to the majority of spot bitcoin ETF assets, was uniquely positioned to sell alongside its custody mandate. That conversion/execution layer is a toll booth. In-kind flows let APs source bitcoin themselves or via a custodian of their choosing, bypassing Coinbase's cash-conversion desk entirely. The SEC's move was already made; the money now moves as issuers finish building the plumbing through 2026, and every basis point of friction that disappears from the AP workflow is a basis point Coinbase can no longer bill.
Crypto
Who Loses if Bitcoin ETFs Go Fully In-Kind: The Exposed Case for Coinbase's Custody Fees
The SEC already let spot bitcoin ETFs swap crypto for shares instead of cash — as issuers finish operationalizing it through 2026, Coinbase's fattest fee line gets thinner.

1-YEAR MOVE
COIN
▼55.4%
HOOD
▼21.8%
| Ticker | Company | 1-year change |
|---|---|---|
| COIN | Coinbase | −55.4% |
| HOOD | Robinhood | −21.8% |