{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-050021","form_type":"8-K","ticker":"SMPL","cik":"0001702744","company_name":"Simply Good Foods Co","filed_at":"2024-04-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.656719+00:00","generated_at":"2026-06-03T14:09:03.569358+00:00","sec_items":["5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Simply Good Foods amends executive severance plan and retirement policy with enhanced benefits","bullets":["Added prorated bonus for qualifying terminations within 12 months of Change in Control (greater of target or actual bonus).","Equity acceleration for all outstanding awards upon qualifying termination within 90 days before a Change in Control.","Retirement eligibility changed to age 59 with 7 years of service; continued vesting of stock options, RSUs.","Severance payments restructured to comply with Section 409A short-term deferral rules.","Plan covers CEO, CFO, named executive officers and other designated officers."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-050021","json":"https://secwatch.observer/filing/0001104659-24-050021.json","markdown":"https://secwatch.observer/filing/0001104659-24-050021.md","text":"https://secwatch.observer/filing/0001104659-24-050021.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702744/000110465924050021/0001104659-24-050021-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702744/000110465924050021/tm2412311d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T14:09:03.569358+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"}