---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-080923"
form_type: "8-K"
ticker: "HHH"
cik: "0001981792"
company_name: "Howard Hughes Holdings Inc."
filed_at: "2024-07-19T23:59:59+00:00"
generated_at: "2026-05-31T19:15:46.732128+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# HHH board approves spin-off of Seaport Entertainment; distribution ratio 1:9

## Summary
- Record date July 29, 2024; distribution expected after market close on July 31, 2024.
- Each HHH share receives 1 share of Seaport Entertainment for every 9 HHH shares held.
- When-issued trading of SEG begins July 29 under symbol 'SEG WI'; regular trading Aug 1 under 'SEG'.
- For U.S. tax purposes, shareholders generally recognize no gain/loss except on cash for fractional shares.
- Distribution subject to conditions including SEC declaring Form 10 effective.

## SEC filing metadata
- accession: 0001104659-24-080923
- form_type: 8-K
- ticker: HHH
- cik: 0001981792
- company_name: Howard Hughes Holdings Inc.
- filed_at: 2024-07-19T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1981792/000110465924080923/0001104659-24-080923-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1981792/000110465924080923/tm2419747d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-080923
- JSON: https://secwatch.observer/filing/0001104659-24-080923.json
- Plain text: https://secwatch.observer/filing/0001104659-24-080923.txt

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