{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-072802","form_type":"8-K","ticker":"HKHC","cik":"0000088000","company_name":"Horizon Kinetics Holding Corp","filed_at":"2023-12-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.224699+00:00","generated_at":"2026-06-07T07:40:40.654836+00:00","sec_items":["1.01","4.01","5.02","7.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Scott's Liquid Gold signs all-stock merger with Horizon Kinetics; dilution to 2-4% for current holders","bullets":["Merger consideration: Horizon Kinetics owners receive shares = (Net tangible assets + $200M) / $1.25, if AUM between $6B-$8B.","Current Scott's shareholders expected to own 2-4% of combined company post-close.","Tisha Pedrazzini resigns as CEO/director effective Dec 31, 2023; David Arndt appointed President and PEO (also CFO).","Murray Stahl (Horizon Kinetics CEO) to lead combined entity; transaction targeted to close Q2 2024.","Auditor changed to Weinberg & Company, P.A. for fiscal year 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-072802","json":"https://secwatch.observer/filing/0000950170-23-072802.json","markdown":"https://secwatch.observer/filing/0000950170-23-072802.md","text":"https://secwatch.observer/filing/0000950170-23-072802.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/88000/000095017023072802/0000950170-23-072802-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/88000/000095017023072802/slgd-20231219.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T07:40:40.654836+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":"99731fab7194623f30328e2d672127423fb472f1","claim":"Horizon Kinetics Holding Corp engaged Weinberg & Company, P.A. as its auditor.","evidence_excerpt":"On December 21, 2023, the Board’s Audit Committee approved the engagement of Weinberg & Company, P.A. (\"Weinberg\") as the Company’s independent registered public accounting firm for the Company's year ending December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/88000/000095017023072802/0000950170-23-072802-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Weinberg & Company, P.A."}],"fact_type":"auditor_change"},{"claim_id":"1dd3ea7f9f1019eadc6b96b9b9c1ba14b7ff2ddb","claim":"Horizon Kinetics Holding Corp entered into Agreement and Plan of Merger with Horizon Kinetics LLC (effective 2023-12-19).","evidence_excerpt":"On December 19, 2023, Scott’s Liquid Gold-Inc. (the “Company”), Horizon Kinetics LLC (“Horizon Kinetics”) and HKNY ONE, LLC, a wholly-owned subsidiary of the Company (“Merger Sub”) entered into an Agreement and Plan of Merger (the “Merger Agreement”), providing for the acquisition of Horizon Kinetics by the Company.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/88000/000095017023072802/0000950170-23-072802-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Horizon Kinetics LLC"},{"label":"Effective","value":"2023-12-19"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}