{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-121286","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2022-11-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:49.956995+00:00","generated_at":"2026-06-21T13:52:20.799618+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"INSU Acquisition Corp. III to liquidate; Cohen & Co expects $960K loan loss in Q4 2022","bullets":["INSU Acquisition Corp. III will dissolve and liquidate by Dec 22, 2022; redeeming Class A shares at ~$10.09/share.","Cohen & Co subsidiary loaned $960K to the SPAC; expects no repayment and will record expense in Q4 2022.","SPAC sponsors, including Cohen-managed entities, waived redemption rights on Class B shares.","Trading of INSU common stock, units, and warrants will cease as of Dec 21, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-121286","json":"https://secwatch.observer/filing/0001104659-22-121286.json","markdown":"https://secwatch.observer/filing/0001104659-22-121286.md","text":"https://secwatch.observer/filing/0001104659-22-121286.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465922121286/0001104659-22-121286-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465922121286/tm2231211d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T13:52:20.799618+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"}