{"schema_version":"secwatch.filing_event.v1","accession":"0000065984-24-000056","form_type":"8-K","ticker":"ETR","cik":"0000065984","company_name":"ENTERGY CORP /DE/","filed_at":"2024-05-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.694808+00:00","generated_at":"2026-06-01T08:56:18.721987+00:00","sec_items":["7.01","8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Entergy to transfer $1.157B pension liability to MetLife; expects Q2 non-cash charge of up to $335M","bullets":["Entergy purchased group annuity from MetLife to settle ~$1.157B in pension liabilities covering 3,447 retirees.","Transaction funded by pension plan assets; no additional funding needed as liabilities were fully funded.","One-time non-cash pension settlement charge estimated $305M-$335M pre-tax ($241M-$265M after-tax) in Q2 2024.","Charge is an adjustment to GAAP net income, does not affect adjusted EPS; reaffirmed adjusted EPS and credit outlooks.","MetLife assumes benefit payments from Sept 2024; transferred participants receive same benefit amounts."],"urls":{"canonical":"https://secwatch.observer/filing/0000065984-24-000056","json":"https://secwatch.observer/filing/0000065984-24-000056.json","markdown":"https://secwatch.observer/filing/0000065984-24-000056.md","text":"https://secwatch.observer/filing/0000065984-24-000056.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/65984/000006598424000056/0000065984-24-000056-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/65984/000006598424000056/etr-20240523.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T08:56:18.721987+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"}