{"schema_version":"secwatch.filing_event.v1","accession":"0000314489-25-000242","form_type":"8-K","ticker":"BUSE","cik":"0000314489","company_name":"FIRST BUSEY CORP /NV/","filed_at":"2025-07-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.029610+00:00","generated_at":"2026-05-18T04:38:32.752964+00:00","sec_items":["2.02","7.01","8.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"First Busey reports Q2 net income $47.4M; faces $28M+ Illinois franchise tax dispute","bullets":["Diluted EPS $0.52; adjusted EPS $0.63; net interest margin 3.49% (adj 3.33%).","Completed bank merger and data conversion with CrossFirst Bank during quarter.","Illinois Secretary of State preliminarily estimates >$28M due in franchise taxes, interest & penalties; Busey disputes.","Loss not accrued; reasonably possible and could be material if recognized in future periods."],"urls":{"canonical":"https://secwatch.observer/filing/0000314489-25-000242","json":"https://secwatch.observer/filing/0000314489-25-000242.json","markdown":"https://secwatch.observer/filing/0000314489-25-000242.md","text":"https://secwatch.observer/filing/0000314489-25-000242.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/314489/000031448925000242/0000314489-25-000242-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/314489/000031448925000242/buse-20250722.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T04:38:32.752964+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"}