{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-079227","form_type":"8-K","ticker":"O","cik":"0000726728","company_name":"REALTY INCOME CORP","filed_at":"2025-08-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.240974+00:00","generated_at":"2026-05-17T12:39:36.330793+00:00","sec_items":["8.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.0,"calibrated_materiality_score":0.0,"confidence":"high","headline":"Realty Income updates U.S. federal income tax considerations in its prospectus","bullets":["Filing updates and replaces the 'United States Federal Income Tax Considerations' section from the February 16, 2024 prospectus.","New discussion covers REIT qualification requirements, tax treatments, and potential penalties; no changes to operations or guidance.","The update reflects current law and IRS interpretations as of August 15, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-079227","json":"https://secwatch.observer/filing/0001104659-25-079227.json","markdown":"https://secwatch.observer/filing/0001104659-25-079227.md","text":"https://secwatch.observer/filing/0001104659-25-079227.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/726728/000110465925079227/0001104659-25-079227-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/726728/000110465925079227/tm2523565d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T12:39:36.330793+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"}