{"schema_version":"secwatch.filing_event.v1","accession":"0000060086-24-000181","form_type":"8-K","ticker":"L","cik":"0000060086","company_name":"LOEWS CORP","filed_at":"2024-09-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.583809+00:00","generated_at":"2026-05-31T04:06:33.843889+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"CNA evaluating pension transfer of $800M-$1B obligations; Loews expects $300-400M charge in Q4","bullets":["Potential group annuity contract would transfer 50-60% of CNA's pension obligations (~$800M-$1B) to an insurer.","Covered participants: 6,000-8,000; benefits unchanged; funding from plan assets, no cash contribution from CNA.","Loews expects one-time non-cash pretax charge of $300-400M ($215-290M net) in Q4 2024, no cash flow impact.","Closing targeted for Q4 2024; subject to final commitment agreement and customary conditions; no assurances.","Charge driven by accelerated recognition of actuarial loss from AOCI; does not affect shareholders' equity."],"urls":{"canonical":"https://secwatch.observer/filing/0000060086-24-000181","json":"https://secwatch.observer/filing/0000060086-24-000181.json","markdown":"https://secwatch.observer/filing/0000060086-24-000181.md","text":"https://secwatch.observer/filing/0000060086-24-000181.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/60086/000006008624000181/0000060086-24-000181-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/60086/000006008624000181/l-20240918.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T04:06:33.843889+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}