{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-113179","form_type":"8-K/A","ticker":"BBT","cik":"0001108134","company_name":"Beacon Financial Corp","filed_at":"2025-11-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.808183+00:00","generated_at":"2026-05-16T19:05:49.658556+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Beacon Financial completes merger with Brookline; pro forma assets $23.5B","bullets":["Pro forma combined total assets of $23.5B at June 30, 2025; loans $18.7B, deposits $18.9B.","Pro forma FY2024 net income $135.4M ($1.69 diluted EPS); H1 2025 net income $122.0M ($1.46 diluted EPS).","Merger accounted for as reverse acquisition with Brookline as accounting acquirer; equity $2.4B.","Estimated pre-tax merger costs of $93.0M; net-of-tax costs $73.9M, excluded from pro forma.","Legacy Brookline stockholders control ~45% of pro forma voting interests."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-113179","json":"https://secwatch.observer/filing/0001104659-25-113179.json","markdown":"https://secwatch.observer/filing/0001104659-25-113179.md","text":"https://secwatch.observer/filing/0001104659-25-113179.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925113179/0001104659-25-113179-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925113179/tm2530890d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T19:05:49.658556+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"}