---
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"
generated_at: "2026-05-31T14:03:22.573967+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 1.01, 2.01, 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-084903
- JSON: https://secwatch.observer/filing/0001104659-24-084903.json
- Plain text: https://secwatch.observer/filing/0001104659-24-084903.txt

## Key facts
- M&A Transactions
  Howard Hughes Holdings Inc. completed a disposition involving Seaport Entertainment Group Inc. (closed 2024-07-31).
  - Action: disposition
  - Counterparty: Seaport Entertainment Group Inc.
  - Closing: 2024-07-31
  source text: On the Distribution Date, the Company completed the previously announced Separation of Seaport Entertainment.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1981792/000110465924084903/0001104659-24-084903-index.htm

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