{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-098942","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2024-09-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.563414+00:00","generated_at":"2026-05-31T05:31:14.805080+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"IBM transfers $6B pension obligations to Prudential; expects $2.7B pre-tax settlement charge","bullets":["Transaction closed Sept 11, 2024; covers ~32,000 participants receiving benefits initiated before 2016.","Non-cash pre-tax charge of ~$2.7B ($2.0B net of tax) in Q3 2024; not in prior GAAP guidance.","No impact on Q3 or FY 2024 operating (non-GAAP) profit or free cash flow; funded from Plan assets, no cash from IBM.","Prudential assumes irrevocable responsibility for benefit payments from Jan 1, 2025; benefit amounts unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-098942","json":"https://secwatch.observer/filing/0001104659-24-098942.json","markdown":"https://secwatch.observer/filing/0001104659-24-098942.md","text":"https://secwatch.observer/filing/0001104659-24-098942.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000110465924098942/0001104659-24-098942-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000110465924098942/tm2423753d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T05:31:14.805080+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"}