---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-121671"
form_type: "8-K"
ticker: "MRK"
cik: "0000310158"
company_name: "Merck & Co., Inc."
filed_at: "2023-11-28T23:59:59+00:00"
generated_at: "2026-06-07T21:14:55.751003+00:00"
event_type: "leadership"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Merck appoints Dalton Smart III as principal accounting officer, succeeding Rita Karachun

## Summary
- Rita Karachun, principal accounting officer, resigns effective Dec 4, 2023; plans to retire in 2024.
- Dalton E. Smart III appointed Senior VP Finance – Global Controller and principal accounting officer, effective Dec 4, 2023.
- Smart previously served as Assistant Controller since Sep 2023 and VP Internal Audit from Mar 2015 to Aug 2023.
- Resignation not due to any disagreement with company's operations, policies, or practices.

## SEC filing metadata
- accession: 0001104659-23-121671
- form_type: 8-K
- ticker: MRK
- cik: 0000310158
- company_name: Merck & Co., Inc.
- filed_at: 2023-11-28T23:59:59+00:00
- event_type: leadership
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 5.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/310158/000110465923121671/0001104659-23-121671-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/310158/000110465923121671/tm2331303d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-121671
- JSON: https://secwatch.observer/filing/0001104659-23-121671.json
- Plain text: https://secwatch.observer/filing/0001104659-23-121671.txt

## Key facts
- Executive change
  Rita Karachun resigned as Senior Vice President Finance – Global Controller and principal accounting officer at Merck & Co., Inc..
  - Action: resigned
  - Role: Senior Vice President Finance – Global Controller and principal accounting officer
  source text: On November 21, 2023, Rita Karachun, Senior Vice President Finance – Global Controller and principal accounting officer of Merck & Co., Inc. (the “Company”), gave notice of her intention to resign from this position effective December 4, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/310158/000110465923121671/0001104659-23-121671-index.htm
- Executive change
  Dalton E. Smart III was appointed as Senior Vice President Finance – Global Controller and principal accounting officer at Merck & Co., Inc..
  - Action: appointed
  - Role: Senior Vice President Finance – Global Controller and principal accounting officer
  source text: On November 28, 2023, the Board of Directors (the “Board”) of the Company elected Dalton E. Smart III to serve as Senior Vice President Finance – Global Controller of the Company, effective December 4, 2023, making him the Company’s principal accounting officer.
  evidence_url: https://www.sec.gov/Archives/edgar/data/310158/000110465923121671/0001104659-23-121671-index.htm

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