---
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"
generated_at: "2026-06-07T07:40:40.654836+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Scott's Liquid Gold signs all-stock merger with Horizon Kinetics; dilution to 2-4% for current holders

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 1.01, 4.01, 5.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-072802
- JSON: https://secwatch.observer/filing/0000950170-23-072802.json
- Plain text: https://secwatch.observer/filing/0000950170-23-072802.txt

## Key facts
- Auditor Changes
  Horizon Kinetics Holding Corp engaged Weinberg & Company, P.A. as its auditor.
  - Action: engagement
  - Auditor: Weinberg & Company, P.A.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/88000/000095017023072802/0000950170-23-072802-index.htm
- Material Agreements
  Horizon Kinetics Holding Corp entered into Agreement and Plan of Merger with Horizon Kinetics LLC (effective 2023-12-19).
  - Action: entry
  - Agreement: merger
  - Counterparty: Horizon Kinetics LLC
  - Effective: 2023-12-19
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/88000/000095017023072802/0000950170-23-072802-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.