{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-006716","form_type":"8-K","ticker":"MAA","cik":"0000912595","company_name":"MID AMERICA APARTMENT COMMUNITIES INC.","filed_at":"2023-03-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:48.517698+00:00","generated_at":"2026-06-18T09:10:52.775974+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"low","headline":"MAA files updated REIT tax disclosure, no substantive change","bullets":["Filed updated U.S. federal income tax summary covering REIT qualification, income tests, asset tests, and distribution rules.","Supersedes prior tax disclosure from June 17, 2022, and any inconsistent prior statements.","Discussion addresses tax treatment for U.S., non-U.S., and tax-exempt shareholders.","No material change in company's REIT status or expected tax treatment described."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-006716","json":"https://secwatch.observer/filing/0000950170-23-006716.json","markdown":"https://secwatch.observer/filing/0000950170-23-006716.md","text":"https://secwatch.observer/filing/0000950170-23-006716.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/912595/000095017023006716/0000950170-23-006716-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/912595/000095017023006716/maa-20230308.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T09:10:52.775974+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"}