{"schema_version":"secwatch.filing_event.v1","accession":"0001104657-24-000007","form_type":"8-K","ticker":"MTRN","cik":"0001104657","company_name":"MATERION Corp","filed_at":"2024-01-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.375430+00:00","generated_at":"2026-06-06T21:02:44.567973+00:00","sec_items":["2.02"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Materion reduces Section 45X production credit benefit by ~$3M on Treasury guidance","bullets":["Reduces estimated annual non-taxable cost-of-sales benefit by approximately $3 million.","Reduction recorded in Q4 2023; prior disclosure had guided toward material benefit.","Triggered by proposed Treasury regs narrowing definition of production costs.","Company plans to submit written comments arguing all beryllium costs should qualify.","Ultimate benefit depends on final regulations; uncertainty remains."],"urls":{"canonical":"https://secwatch.observer/filing/0001104657-24-000007","json":"https://secwatch.observer/filing/0001104657-24-000007.json","markdown":"https://secwatch.observer/filing/0001104657-24-000007.md","text":"https://secwatch.observer/filing/0001104657-24-000007.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1104657/000110465724000007/0001104657-24-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1104657/000110465724000007/mtrn-20240119.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T21:02:44.567973+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"}