Coinbase says it will "evaluate any potential forks"
According to Coinbase if an Ethereum Proof of work fork occurs after
the Merge, this asset will be examined with the same scrutiny
as every other asset listed on our exchange.
Exchanging cryptocurrencies to account for potential
forks, Coinbase has updated its information about Ethereum's switch
to proof-of-stake. The cryptocurrency exchange Coinbase
previously announced its intention to "briefly pause" deposits and
withdrawals of ERC-20 tokens and Ether (ETH) during the Merge, which
is anticipated to take place between September 10 and 20.