---
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"
generated_at: "2026-06-06T21:02:44.567973+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Materion reduces Section 45X production credit benefit by ~$3M on Treasury guidance

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 2.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104657-24-000007
- JSON: https://secwatch.observer/filing/0001104657-24-000007.json
- Plain text: https://secwatch.observer/filing/0001104657-24-000007.txt

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