{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-022914","form_type":"8-K","ticker":"CMI","cik":"0000026172","company_name":"CUMMINS INC","filed_at":"2024-02-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.512016+00:00","generated_at":"2026-06-06T02:44:22.743983+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cummins announces plan to separate Atmus Filtration via exchange offer","bullets":["Cummins will offer to exchange up to all Atmus shares it holds for tendered CMI shares.","Atmus to file Form S-4 registration statement with SEC in connection with the exchange offer.","No assurance exchange offer will commence on the terms described or at all.","Investors urged to read the Prospectus and related documents when available."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-022914","json":"https://secwatch.observer/filing/0001104659-24-022914.json","markdown":"https://secwatch.observer/filing/0001104659-24-022914.md","text":"https://secwatch.observer/filing/0001104659-24-022914.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26172/000110465924022914/0001104659-24-022914-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26172/000110465924022914/tm245866d2_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T02:44:22.743983+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"}