---
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"
generated_at: "2026-06-06T02:44:22.743983+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Cummins announces plan to separate Atmus Filtration via exchange offer

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 8.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-022914
- JSON: https://secwatch.observer/filing/0001104659-24-022914.json
- Plain text: https://secwatch.observer/filing/0001104659-24-022914.txt

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