{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-007730","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2024-01-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.643595+00:00","generated_at":"2026-06-06T15:46:37.011933+00:00","sec_items":["1.01","4.1","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"medium","headline":"Cohen & Company amends junior subordinated notes to replace LIBOR with SOFR","bullets":["Supplemental Indenture changes benchmark from LIBOR to SOFR on $28.995M notes, effective July 1, 2023.","Maturity remains July 30, 2037; no other terms changed.","Executed January 26, 2024 with Wells Fargo Bank as trustee."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-007730","json":"https://secwatch.observer/filing/0001104659-24-007730.json","markdown":"https://secwatch.observer/filing/0001104659-24-007730.md","text":"https://secwatch.observer/filing/0001104659-24-007730.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924007730/0001104659-24-007730-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924007730/tm244313d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T15:46:37.011933+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":[{"claim_id":"eedde1e33d3b4a2cdf8df5741196e649ca210068","claim":"Cohen & Co Inc. amended Supplemental Indenture No. 1 to Junior Subordinated Indenture with Wells Fargo Bank, N.A. (effective 2023-07-01).","evidence_excerpt":"On January 26, 2024, the Company and the Trustee entered into Supplemental Indenture No. 1 to Junior Subordinated Indenture (the “Supplemental Indenture”), which amended the Indenture to provide that the benchmark to determine the interest rates applicable to the Notes will be based on the Secured Overnight Financing Rate (SOFR), as provided in the Adjustable Interest Rate (LIBOR) Act.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1270436/000110465924007730/0001104659-24-007730-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"notes offering"},{"label":"Counterparty","value":"Wells Fargo Bank, N.A."},{"label":"Effective","value":"2023-07-01"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}