{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-110339","form_type":"8-K","ticker":"MAGN","cik":"0000041719","company_name":"Magnera Corp","filed_at":"2024-10-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.751668+00:00","generated_at":"2026-05-30T11:55:45.228045+00:00","sec_items":["1.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Glatfelter and Berry waive IRS ruling & tax opinion conditions to close HHNF merger","bullets":["Waived condition for IRS private letter ruling on tax treatment of the spin-off and merger.","Berry believes any taxable gain from spin-off would be immaterial based on adjusted tax basis.","Parties amended Tax Matters Agreement to reflect waivers and clarify liability for transaction taxes.","Bryan Cave Leighton Paisner LLP tax opinion filed as Exhibit 8.1 supersedes prior opinion.","Transaction to combine Berry's nonwovens with Glatfelter and rename to Magnera remains subject to other closing conditions."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-110339","json":"https://secwatch.observer/filing/0001104659-24-110339.json","markdown":"https://secwatch.observer/filing/0001104659-24-110339.md","text":"https://secwatch.observer/filing/0001104659-24-110339.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/41719/000110465924110339/0001104659-24-110339-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/41719/000110465924110339/tm2426554d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T11:55:45.228045+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"}