---
schema_version: "secwatch.filing_event.v1"
accession: "0000879526-26-000003"
form_type: "8-K"
ticker: "WNC"
cik: "0000879526"
company_name: "WABASH NATIONAL Corp"
filed_at: "2026-01-05T23:59:59+00:00"
generated_at: "2026-05-16T11:46:19.598087+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Wabash National idles MN and IN plants; expects $15-$20M charges, 270 job cuts

## Summary
- Total charges $15-$20M, with $12-$15M recorded in Q4 2025 and $3-$5M in H1 2026.
- Job reductions of 56 employees in Little Falls, MN and 214 in Goshen, IN.
- Cash charges $1-$2M primarily for associate and exit costs; remainder non-cash asset impairment.
- Plan substantially complete by end of Q2 2026; fixed cost reductions expected annually.
- No discontinuation of any business line; facilities idled, not closed permanently.

## SEC filing metadata
- accession: 0000879526-26-000003
- form_type: 8-K
- ticker: WNC
- cik: 0000879526
- company_name: WABASH NATIONAL Corp
- filed_at: 2026-01-05T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.05, 2.06
- EDGAR index: https://www.sec.gov/Archives/edgar/data/879526/000087952626000003/0000879526-26-000003-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/879526/000087952626000003/wnc-20260105.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000879526-26-000003
- JSON: https://secwatch.observer/filing/0000879526-26-000003.json
- Plain text: https://secwatch.observer/filing/0000879526-26-000003.txt

## Source-grounded claims
- claim_id: 2c8e1b17b67c93b06636c49a877d4d820b65e10a
  claim: WABASH NATIONAL Corp announced a restructuring with charges of between $15 million and $20 million affecting its facilities in Little Falls, Minnesota and in Goshen, Indiana (approximately 3 salaried and 53 hourly employees and 21 salaried and 193 hourly employees, respectively).
  evidence_excerpt: On January 5, 2026, Wabash National Corporation (the “Company”) announced and initiated a plan to idle its facilities in Little Falls, Minnesota and in Goshen, Indiana. The plan includes job reductions of approximately 3 salaried and 53 hourly employees and 21 salaried and 193 hourly employees, respectively, and is expected to be substantially complete by the end of Q2 2026. The total charges associated with this action are expected to be between $15 million and $20 million
  evidence_url: https://www.sec.gov/Archives/edgar/data/879526/000087952626000003/0000879526-26-000003-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.
