---
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"
generated_at: "2026-05-15T18:34:07.377706+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Cohen & Co. amends operating agreement to permit LTIP profits interests for equity compensation

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 1.01, 1.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-024696
- JSON: https://secwatch.observer/filing/0001104659-26-024696.json
- Plain text: https://secwatch.observer/filing/0001104659-26-024696.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.