{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-024696","form_type":"8-K","ticker":"COHN","cik":"0001270436","company_name":"Cohen & Co Inc.","filed_at":"2026-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.683348+00:00","generated_at":"2026-05-15T18:34:07.377706+00:00","sec_items":["1.01","1.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Cohen & Co. amends operating agreement to permit LTIP profits interests for equity compensation","bullets":["Second Amended and Restated LLC Agreement permits issuance of LTIP Units as profits interests for U.S. federal tax purposes.","LTIP Units are convertible into common Units upon vesting, non-voting, and subject to capital account limitation.","Executives Daniel G. Cohen (Executive Chairman), Lester R. Brafman (CEO), Joseph W. Pooler, Jr. (CFO) are parties.","Prior Amended and Restated Operating Agreement (dated 2009) terminated and replaced in its entirety."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-024696","json":"https://secwatch.observer/filing/0001104659-26-024696.json","markdown":"https://secwatch.observer/filing/0001104659-26-024696.md","text":"https://secwatch.observer/filing/0001104659-26-024696.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926024696/0001104659-26-024696-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1270436/000110465926024696/tm268153d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T18:34:07.377706+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"}