{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-095679","form_type":"8-K","ticker":"AIR","cik":"0000001750","company_name":"AAR CORP","filed_at":"2023-08-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.086440+00:00","generated_at":"2026-06-11T02:56:27.379852+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"AAR transfers remaining U.S. pension obligations to insurers; expects $25M non-cash charge","bullets":["Closed purchase of group annuity contracts covering ~900 participants, transferring substantially all remaining U.S. pension obligations to American National Insurance.","Transaction funded by Plan assets; no cash contributions from AAR required.","Expects ~$7M surplus Plan assets to fund contributions to a qualified 401(k) plan.","Expects non-cash pre-tax pension settlement charge of ~$25M in Q1 fiscal 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-095679","json":"https://secwatch.observer/filing/0001104659-23-095679.json","markdown":"https://secwatch.observer/filing/0001104659-23-095679.md","text":"https://secwatch.observer/filing/0001104659-23-095679.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1750/000110465923095679/0001104659-23-095679-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1750/000110465923095679/tm2324641d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T02:56:27.379852+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"}