---
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"
generated_at: "2026-06-06T15:46:37.011933+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "medium"
source: SEC EDGAR
---

# Cohen & Company amends junior subordinated notes to replace LIBOR with SOFR

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: debt
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: medium
- sec_items: 1.01, 4.1, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-007730
- JSON: https://secwatch.observer/filing/0001104659-24-007730.json
- Plain text: https://secwatch.observer/filing/0001104659-24-007730.txt

## Key facts
- Material Agreements
  Cohen & Co Inc. amended Supplemental Indenture No. 1 to Junior Subordinated Indenture with Wells Fargo Bank, N.A. (effective 2023-07-01).
  - Action: amendment
  - Agreement: notes offering
  - Counterparty: Wells Fargo Bank, N.A.
  - Effective: 2023-07-01
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1270436/000110465924007730/0001104659-24-007730-index.htm

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