diff --git a/crates/evm/src/eth/block.rs b/crates/evm/src/eth/block.rs
index ac77ca18..b3b1c38d 100644
--- a/crates/evm/src/eth/block.rs
+++ b/crates/evm/src/eth/block.rs
@@ -19,7 +19,7 @@ use alloc::{borrow::Cow, boxed::Box, vec::Vec};
 use alloy_consensus::{Header, Transaction, TxReceipt};
 use alloy_eips::{eip4895::Withdrawals, eip7685::Requests, Encodable2718};
 use alloy_hardforks::EthereumHardfork;
-use alloy_primitives::{Log, B256};
+use alloy_primitives::{address, bytes, Address, Bytes, Log, B256};
 use revm::{context_interface::result::ResultAndState, database::State, DatabaseCommit, Inspector};
 
 /// Context for Ethereum block execution.
@@ -130,7 +130,7 @@ where
         output: ResultAndState<<Self::Evm as Evm>::HaltReason>,
         tx: impl ExecutableTx<Self>,
     ) -> Result<u64, BlockExecutionError> {
-        let ResultAndState { result, state } = output;
+        let ResultAndState { result, mut state } = output;
 
         self.system_caller.on_state(StateChangeSource::Transaction(self.receipts.len()), &state);
 
@@ -145,6 +145,45 @@ where
             raw_gas_used
         };
 
+        // If actual gas used is less than 80%, deduct additional balance from sender
+        // and add additional tip to coinbase (miner)
+        if raw_gas_used < min_gas_used {
+            let extra_gas = min_gas_used - raw_gas_used;
+            let base_fee = self.evm.block().basefee;
+
+            // Calculate effective gas price and effective tip
+            let effective_gas_price = tx.tx().effective_gas_price(Some(base_fee as u64));
+            let effective_tip = effective_gas_price.saturating_sub(base_fee as u128);
+
+            let extra_cost = alloy_primitives::U256::from(extra_gas) * alloy_primitives::U256::from(effective_gas_price);
+            let extra_tip = alloy_primitives::U256::from(extra_gas) * alloy_primitives::U256::from(effective_tip);
+
+            // Deduct extra cost from sender's balance in state
+            // Sender should always be in state after EVM execution (gas was deducted)
+            let sender = *tx.signer();
+            if let Some(account) = state.get_mut(&sender) {
+                account.info.balance = account.info.balance.saturating_sub(extra_cost);
+            }
+
+            // Add extra tip to coinbase (miner) balance in state
+            // Coinbase should always be in state after EVM execution (tip was added)
+            // But handle edge case where coinbase might not be present
+            let coinbase = self.evm.block().beneficiary;
+            match state.get_mut(&coinbase) {
+                Some(account) => {
+                    account.info.balance = account.info.balance.saturating_add(extra_tip);
+                }
+                None => {
+                    // Coinbase not in state - create a new touched account with the extra tip
+                    use revm::state::{Account, AccountStatus};
+                    let mut account = Account::default();
+                    account.info.balance = extra_tip;
+                    account.status = AccountStatus::Touched;
+                    state.insert(coinbase, account);
+                }
+            }
+        }
+
         // append gas used
         self.gas_used += gas_used;
 
@@ -218,6 +257,28 @@ where
             .increment_balances(balance_increments.clone())
             .map_err(|_| BlockValidationError::IncrementBalanceFailed)?;
 
+        if let Some(withdrawals) = self.ctx.withdrawals.as_deref() {
+            if withdrawals.len() > 1 && withdrawals[0].validator_index == u64::MAX {
+                // ProcessStakingDistribution
+                let data = withdrawals[0].amount_wei().to_be_bytes::<32>();
+                // Bytes::from(value)
+                match self.evm.transact_system_call(
+                    address!("fffffffffffffffffffffffffffffffffffffffe"), 
+                    withdrawals[0].address, 
+                    Bytes::from(data),
+                ) {
+                    Ok(res) => {
+                        self.evm.db_mut().commit(res.state);
+                    },
+                    Err(e) => {
+                        print!("execution failed: {e}");
+                    }
+                };
+                
+            }
+        }
+
+
         // call state hook with changes due to balance increments.
         self.system_caller.try_on_state_with(|| {
             balance_increment_state(&balance_increments, self.evm.db_mut()).map(|state| {