{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-089533","form_type":"8-K/A","ticker":"NEN","cik":"0000746514","company_name":"NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP","filed_at":"2025-09-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.275078+00:00","generated_at":"2026-05-17T06:47:58.622419+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"NERA amends pro forma footnotes; acquisition cuts taxable income $21M, cash available $3M","bullets":["Amendment corrects footnotes C and D for Hill Estates acquisition pro forma.","Pro forma taxable income reduced by ~$21M ($179.45/unit, $5.98/receipt).","Pro forma cash available from operations decreased by ~$3M ($25.63/unit, $0.85/receipt).","No other changes to the original 8-K/A filed September 3, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-089533","json":"https://secwatch.observer/filing/0001104659-25-089533.json","markdown":"https://secwatch.observer/filing/0001104659-25-089533.md","text":"https://secwatch.observer/filing/0001104659-25-089533.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/746514/000110465925089533/0001104659-25-089533-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/746514/000110465925089533/tm2526002d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T06:47:58.622419+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"}