{"schema_version":"secwatch.filing_event.v1","accession":"0000915840-25-000074","form_type":"8-K","ticker":"BZH","cik":"0000915840","company_name":"BEAZER HOMES USA INC","filed_at":"2025-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.592213+00:00","generated_at":"2026-05-16T20:46:10.828517+00:00","sec_items":["1.01","3.03","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Beazer Homes adopts new rights agreement to protect $84.1M in NOLs and energy-efficiency tax credits","bullets":["New rights agreement effective Nov 14, 2025, replaces expiring pill; trigger at 4.95% ownership.","Protects ~$84.1M in energy-efficiency tax credits earned under IRC 45L; final earning date is June 30, 2026.","Rights become exercisable after a person becomes an Acquiring Person (4.95%+), with exemptions for qualified offers.","Agreement must be ratified by stockholders at 2026 Annual Meeting; if not, it expires automatically.","Expiration no later than Nov 14, 2028, subject to earlier redemption, exchange, or loss of tax benefits."],"urls":{"canonical":"https://secwatch.observer/filing/0000915840-25-000074","json":"https://secwatch.observer/filing/0000915840-25-000074.json","markdown":"https://secwatch.observer/filing/0000915840-25-000074.md","text":"https://secwatch.observer/filing/0000915840-25-000074.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/915840/000091584025000074/0000915840-25-000074-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/915840/000091584025000074/bzh-20251112.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T20:46:10.828517+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"}