{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-067112","form_type":"8-K","ticker":"ANGX","cik":"0001865200","company_name":"Angel Studios, Inc.","filed_at":"2023-06-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.364961+00:00","generated_at":"2026-06-14T09:45:32.612344+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Southport Acquisition Corp supplements proxy on excise tax risk for redemptions","bullets":["Redemptions in extension vote may incur 1% excise tax under Inflation Reduction Act; Treasury guidance may exempt SPAC liquidations.","Trust account funds won't be used to pay excise tax on redemptions before business combination or liquidation.","If business combination closes, excise tax reduces post-combination operating cash; if no deal, company seeks alternative funds.","Special meeting June 9, 2023 to consider extension from June 14, 2023 to Sept 14, 2023 or up to March 14, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-067112","json":"https://secwatch.observer/filing/0001104659-23-067112.json","markdown":"https://secwatch.observer/filing/0001104659-23-067112.md","text":"https://secwatch.observer/filing/0001104659-23-067112.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1865200/000110465923067112/0001104659-23-067112-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1865200/000110465923067112/tm2317583d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T09:45:32.612344+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"}