diff --git a/ethereum/core/src/main/java/org/hyperledger/besu/ethereum/trie/diffbased/verkle/VerkleAccount.java b/ethereum/core/src/main/java/org/hyperledger/besu/ethereum/trie/diffbased/verkle/VerkleAccount.java
index 692dd19f731..bd7170dd71e 100644
--- a/ethereum/core/src/main/java/org/hyperledger/besu/ethereum/trie/diffbased/verkle/VerkleAccount.java
+++ b/ethereum/core/src/main/java/org/hyperledger/besu/ethereum/trie/diffbased/verkle/VerkleAccount.java
@@ -37,6 +37,7 @@
 
 public class VerkleAccount extends DiffBasedAccount {
   private Hash storageRoot; // TODO REMOVE AS USELESS
+  private int hashCode;
 
   public VerkleAccount(
       final DiffBasedWorldView context,
@@ -180,4 +181,33 @@ public static void assertCloseEnoughForDiffing(
   public boolean isStorageEmpty() {
     return true; // TODO need to find a way to manage that with verkle
   }
+
+  @Override
+  public boolean equals(final Object other) {
+    if (this == other) {
+      return true;
+    } else if (!(other instanceof VerkleAccount)) {
+      return false;
+    }
+    VerkleAccount otherVerkleAccount = (VerkleAccount) other;
+    return Objects.equals(this.address, otherVerkleAccount.address)
+        && this.nonce == otherVerkleAccount.nonce
+        && Objects.equals(this.balance, otherVerkleAccount.balance)
+        && Objects.equals(this.codeHash, otherVerkleAccount.codeHash);
+  }
+
+  @Override
+  public int hashCode() {
+    if (!immutable) {
+      return computeHashCode();
+    }
+    if (hashCode == 0) {
+      hashCode = computeHashCode();
+    }
+    return hashCode;
+  }
+
+  private int computeHashCode() {
+    return Objects.hash(address, nonce, balance, codeHash);
+  }
 }
diff --git a/ethereum/core/src/main/java/org/hyperledger/besu/ethereum/trie/diffbased/verkle/worldview/VerkleWorldState.java b/ethereum/core/src/main/java/org/hyperledger/besu/ethereum/trie/diffbased/verkle/worldview/VerkleWorldState.java
index 286a1f621d1..a5e8dd3b244 100644
--- a/ethereum/core/src/main/java/org/hyperledger/besu/ethereum/trie/diffbased/verkle/worldview/VerkleWorldState.java
+++ b/ethereum/core/src/main/java/org/hyperledger/besu/ethereum/trie/diffbased/verkle/worldview/VerkleWorldState.java
@@ -44,6 +44,7 @@
 import org.hyperledger.besu.plugin.services.storage.SegmentedKeyValueStorageTransaction;
 
 import java.util.ArrayList;
+import java.util.HashSet;
 import java.util.List;
 import java.util.Map;
 import java.util.Optional;
@@ -119,17 +120,19 @@ protected Hash internalCalculateRootHash(
 
     final Map<Address, HasherContext> preloadedHashers = new ConcurrentHashMap<>();
 
-    worldStateUpdater.getAccountsToUpdate().entrySet().parallelStream()
+    final Set<Address> addressesToPersist = getAddressesToPersist(worldStateUpdater);
+    addressesToPersist.parallelStream()
         .forEach(
-            accountUpdate -> {
-              final Address accountKey = accountUpdate.getKey();
-              // generate account triekeys
+            accountKey -> {
+              final DiffBasedValue<VerkleAccount> accountUpdate =
+                  worldStateUpdater.getAccountsToUpdate().get(accountKey);
+              // generate triekeys for account
               final List<Bytes32> accountKeyIds = new ArrayList<>();
-              if (!accountUpdate.getValue().isUnchanged()) {
+              if (accountUpdate != null && !accountUpdate.isUnchanged()) {
                 accountKeyIds.add(trieKeyPreloader.generateAccountKeyId());
               }
 
-              // generate storage triekeys
+              // generate triekeys for storage
               final List<Bytes32> storageKeyIds = new ArrayList<>();
               final StorageConsumingMap<StorageSlotKey, DiffBasedValue<UInt256>>
                   storageAccountUpdate = worldStateUpdater.getStorageToUpdate().get(accountKey);
@@ -142,7 +145,7 @@ protected Hash internalCalculateRootHash(
                 }
               }
 
-              // generate code triekeys
+              // generate triekeys for code
               final List<Bytes32> codeKeyIds = new ArrayList<>();
               final DiffBasedValue<Bytes> codeUpdate =
                   worldStateUpdater.getCodeToUpdate().get(accountKey);
@@ -167,7 +170,7 @@ protected Hash internalCalculateRootHash(
                       accountKey, accountKeyIds, storageKeyIds, codeKeyIds));
             });
 
-    for (final Address accountKey : worldStateUpdater.getAccountsToUpdate().keySet()) {
+    for (final Address accountKey : addressesToPersist) {
       updateState(
           accountKey,
           stateTrie,
@@ -205,7 +208,7 @@ private void generateAccountValues(
       final VerkleEntryFactory verkleEntryFactory,
       final Optional<VerkleWorldStateKeyValueStorage.Updater> maybeStateUpdater,
       final DiffBasedValue<VerkleAccount> accountUpdate) {
-    if (accountUpdate.isUnchanged()) {
+    if (accountUpdate == null || accountUpdate.isUnchanged()) {
       return;
     }
     if (accountUpdate.getUpdated() == null) {
@@ -355,6 +358,16 @@ private void updateState(
             });
   }
 
+  public Set<Address> getAddressesToPersist(
+      final DiffBasedWorldStateUpdateAccumulator<?> accumulator) {
+    Set<Address> mergedAddresses =
+        new HashSet<>(accumulator.getAccountsToUpdate().keySet()); // accountsToUpdate
+    mergedAddresses.addAll(accumulator.getCodeToUpdate().keySet()); // codeToUpdate
+    mergedAddresses.addAll(accumulator.getStorageToClear()); // storageToClear
+    mergedAddresses.addAll(accumulator.getStorageToUpdate().keySet()); // storageToUpdate
+    return mergedAddresses;
+  }
+
   @Override
   public MutableWorldState freeze() {
     this.worldStateConfig.setFrozen(true);