{"schema_version":"secwatch.filing_event.v1","accession":"0000067716-23-000062","form_type":"8-K","ticker":"MDU","cik":"0000067716","company_name":"MDU RESOURCES GROUP INC","filed_at":"2023-05-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.945416+00:00","generated_at":"2026-06-15T23:24:02.362185+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"MDU Resources Board OKs Knife River Spin-Off; Distribution of 1 KNF per 4 MDU","bullets":["Each MDU stockholder receives 1 share of Knife River (KNF) for every 4 MDU shares held on record date May 22, 2023.","Distribution effective 11:59 p.m. ET May 31, 2023; when-issued trading of KNF starts May 25 on NYSE.","MDU retains ~10% of KNF shares post-distribution; plans to divest via exchange for debt or additional distributions.","Knife River reported $2.5B revenue in 2022; will trade on NYSE under 'KNF' as independent company.","Distribution expected tax-free for U.S. federal income tax purposes; fractional shares cashed out."],"urls":{"canonical":"https://secwatch.observer/filing/0000067716-23-000062","json":"https://secwatch.observer/filing/0000067716-23-000062.json","markdown":"https://secwatch.observer/filing/0000067716-23-000062.md","text":"https://secwatch.observer/filing/0000067716-23-000062.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/67716/000006771623000062/0000067716-23-000062-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/67716/000006771623000062/mdu-20230503.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T23:24:02.362185+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"}