{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-132756","form_type":"8-K","ticker":"IEHC","cik":"0000050292","company_name":"IEH Corp","filed_at":"2024-12-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.770633+00:00","generated_at":"2026-05-28T22:33:38.431355+00:00","sec_items":["5.02","9.01"],"event_type":"leadership","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"IEH Corp enters employment agreement with CEO David Offerman; base salary $491,745, options grant","bullets":["Base salary of $491,745 per annum; eligible for annual bonus up to 100% of base salary.","Grant of 25,000 immediately vested options at $10.75 per share under 2020 Equity Plan.","Severance of 36 months base salary plus 24 months health benefits if terminated without cause or for good reason.","Term from Jan 1, 2025 to Dec 31, 2029; includes non-compete and non-solicitation obligations."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-132756","json":"https://secwatch.observer/filing/0001104659-24-132756.json","markdown":"https://secwatch.observer/filing/0001104659-24-132756.md","text":"https://secwatch.observer/filing/0001104659-24-132756.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/50292/000110465924132756/0001104659-24-132756-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/50292/000110465924132756/tm2432343d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T22:33:38.431355+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"}