{"schema_version":"secwatch.filing_event.v1","accession":"0000920371-23-000068","form_type":"8-K","ticker":"SSD","cik":"0000920371","company_name":"Simpson Manufacturing Co., Inc.","filed_at":"2023-02-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:48.576303+00:00","generated_at":"2026-06-18T23:09:49.816149+00:00","sec_items":["5.02"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Simpson Manufacturing adopts nonqualified deferred compensation plan for executives and directors","bullets":["Plan effective April 3, 2023, for eligible employees (VP+) and non-employee directors.","Participants may defer salary, bonus, performance share units, restricted share units, and director compensation.","100% vested at all times; no company contributions.","Payments in lump sum or installments upon separation or change in control.","Plan is unfunded, general unsecured obligation; trust may be established."],"urls":{"canonical":"https://secwatch.observer/filing/0000920371-23-000068","json":"https://secwatch.observer/filing/0000920371-23-000068.json","markdown":"https://secwatch.observer/filing/0000920371-23-000068.md","text":"https://secwatch.observer/filing/0000920371-23-000068.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/920371/000092037123000068/0000920371-23-000068-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/920371/000092037123000068/ssd-20230221.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T23:09:49.816149+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"}