{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-026789","form_type":"8-K","ticker":"IRM","cik":"0001020569","company_name":"IRON MOUNTAIN INC","filed_at":"2022-02-25T23:59:59+00:00","discovered_at":"2026-05-14T18:04:05.081545+00:00","generated_at":"2026-06-27T03:59:10.460165+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Iron Mountain updates federal income tax disclosure for REIT status","bullets":["Filed Feb 24, 2022; replaces and supersedes prior tax disclosure descriptions.","Includes opinion of Sullivan & Worcester LLP covering REIT qualification for 2014-2021 tax years.","Summarizes REIT income, asset, and distribution tests; failure could result in C-corp taxation and penalties.","Distributions generally taxable as dividends; no dividends received deduction for corporate stockholders.","Counsel opinion based on assumptions and private letter rulings; no assurance of future REIT status."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-026789","json":"https://secwatch.observer/filing/0001104659-22-026789.json","markdown":"https://secwatch.observer/filing/0001104659-22-026789.md","text":"https://secwatch.observer/filing/0001104659-22-026789.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1020569/000110465922026789/0001104659-22-026789-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1020569/000110465922026789/tm227427d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T03:59:10.460165+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"}