{"schema_version":"secwatch.filing_event.v1","accession":"0000929638-26-001015","form_type":"8-K","ticker":null,"cik":"0001836995","company_name":"Verizon ABS II LLC","filed_at":"2026-03-13T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.460041+00:00","generated_at":"2026-05-15T12:39:30.360595+00:00","sec_items":["1.01","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Verizon Master Trust issues $1.65B in asset-backed notes across four classes","bullets":["Issued $1.1026B Class A-1a, $367.5M Class A-1b, $112.4M Class B, $67.4M Class C notes.","Notes issued under Indenture dated March 13, 2026, with U.S. Bank Trust as trustee.","Proceeds used for securitization of Verizon receivables; Series 2026-1.","Underwriters: SMBC Nikko, Barclays, Citi, Mizuho.","Agreements include Account Control Agreement with U.S. Bank."],"urls":{"canonical":"https://secwatch.observer/filing/0000929638-26-001015","json":"https://secwatch.observer/filing/0000929638-26-001015.json","markdown":"https://secwatch.observer/filing/0000929638-26-001015.md","text":"https://secwatch.observer/filing/0000929638-26-001015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1836995/000092963826001015/0000929638-26-001015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1836995/000092963826001015/a8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T12:39:30.360595+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":[{"claim_id":"ca40ae871acbbfb77c1fee6ed18a51d355fa9a13","claim":"Verizon ABS II LLC entered into Series 2026-1 Account Control Agreement with U.S. Bank Trust Company, National Association and U.S. Bank National Association (effective 2026-03-13).","evidence_excerpt":"a Series 2026-1 Account Control Agreement among the Trust, as grantor, U.S. Bank Trust Company, National Association, as secured party, and U.S. Bank National Association, as financial institution","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1836995/000092963826001015/0000929638-26-001015-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Counterparty","value":"U.S. Bank Trust Company, National Association and U.S. Bank National Association"},{"label":"Effective","value":"2026-03-13"}],"fact_type":"material_agreement"},{"claim_id":"e3f37d0628fcbbf0ec39e5935f47fb6434d03e71","claim":"Verizon ABS II LLC entered into Indenture with U.S. Bank Trust Company, National Association (effective 2026-03-13).","evidence_excerpt":"an Indenture between the Trust, as issuer, and U.S. Bank Trust Company, National Association, as indenture trustee and note paying agent","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1836995/000092963826001015/0000929638-26-001015-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"notes offering"},{"label":"Counterparty","value":"U.S. Bank Trust Company, National Association"},{"label":"Effective","value":"2026-03-13"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}