{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-084903","form_type":"8-K","ticker":"HHH","cik":"0001981792","company_name":"Howard Hughes Holdings Inc.","filed_at":"2024-08-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.316405+00:00","generated_at":"2026-05-31T14:03:22.573967+00:00","sec_items":["1.01","2.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"HHH completes spin-off of Seaport Entertainment; distribution ratio 1:9","bullets":["Each HHH shareholder received 1 share of Seaport Entertainment (SEG) for every 9 HHH shares held.","HHH contributed $23.4M to Seaport Entertainment for post-separation liquidity.","Seaport Entertainment began trading on NYSE American under ticker SEG on Aug 1, 2024.","Separation agreements include Transition Services, Tax Matters, and Employee Matters; HHH bears all separation costs.","Equity awards adjusted to preserve intrinsic value; options converted to cover both HHH and SEG shares."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-084903","json":"https://secwatch.observer/filing/0001104659-24-084903.json","markdown":"https://secwatch.observer/filing/0001104659-24-084903.md","text":"https://secwatch.observer/filing/0001104659-24-084903.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1981792/000110465924084903/0001104659-24-084903-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1981792/000110465924084903/tm2420480d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T14:03:22.573967+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":[{"claim_id":"20f68a7be1bc318d3c8dfb862b4ec099c78cd128","claim":"Howard Hughes Holdings Inc. completed a disposition involving Seaport Entertainment Group Inc. (closed 2024-07-31).","evidence_excerpt":"On the Distribution Date, the Company completed the previously announced Separation of Seaport Entertainment.","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1981792/000110465924084903/0001104659-24-084903-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"disposition"},{"label":"Counterparty","value":"Seaport Entertainment Group Inc."},{"label":"Closing","value":"2024-07-31"}],"fact_type":"ma_transaction"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}