{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-032100","form_type":"8-K","ticker":"JXN","cik":"0001822993","company_name":"Jackson Financial Inc.","filed_at":"2026-03-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.358918+00:00","generated_at":"2026-05-15T09:40:17.425859+00:00","sec_items":["2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Jackson Financial issues $900M of P-Caps for on-demand capital and liquidity","bullets":["$500M of 6.311% 2036 P-Caps and $400M of 7.280% 2056 P-Caps issued on March 19, 2026.","Proceeds invested in U.S. Treasury strips; Company gains right to issue senior notes over 10/30 years.","Semi-annual facility fees of 2.066% (2036) and 2.430% (2056) on unexercised portion.","Automatic full exercise triggers include failure to pay fees or bankruptcy events."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-032100","json":"https://secwatch.observer/filing/0001104659-26-032100.json","markdown":"https://secwatch.observer/filing/0001104659-26-032100.md","text":"https://secwatch.observer/filing/0001104659-26-032100.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/0001104659-26-032100-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/tm269005d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:40:17.425859+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":[{"claim_id":"fd565386206a3349ff54451a714c8c7b916d6afb","claim":"Jackson Financial Inc. incurred senior notes of $500,000,000 aggregate principal amount of 6.311% Senior Notes due 2036; $400,000,000 aggregate principal amount of 7.28 with Grand River Funding Trust I, Grand River Funding Trust II at 6.311% per annum for 2036 Senior Notes; 7.280% per annum for 2056 Senior Notes maturing February 15, 2036 for 2036 Senior Notes; February 15, 2056 for 2056 Senior Notes.","evidence_excerpt":"the Company also entered into separate facility agreements (each, a “Facility Agreement”) with each Trust and The Bank of New York Mellon Trust Company, N.A., as trustee for the Senior Notes. The Facility Agreements provide that the applicable Trust will grant the Company the right to require it to purchase, on one or more occasions, from the Company (each, an “Issuance Right”) the applicable Senior Notes in an aggregate principal amount, at any one time outstanding and held by the applicable Trust, in the case of the 2036 Trust, of up to $500,000,000 aggregate principal amount of the Company’s 2036 Senior Notes and, in the case of the 2056 Trust, of up to $400,000,000 aggregate principal amount of the Company’s 2056 Senior Notes.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/0001104659-26-032100-index.htm","confidence":0.95}],"comparable_filings":[{"accession":"0001140361-26-023577","ticker":"TCPC","company_name":"BlackRock TCP Capital Corp.","filed_at":"2026-06-01T20:50:02+00:00","headline":"BlackRock TCP Capital closes $535.8M CLO securitization, repays existing debt facilities","event_type":"debt","sec_items":["1.01","1.02","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-023577","json":"https://secwatch.observer/filing/0001140361-26-023577.json","markdown":"https://secwatch.observer/filing/0001140361-26-023577.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/ef20075169_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"the Company also entered into separate facility agreements (each, a “Facility Agreement”) with each Trust and The Bank of New York Mellon Trust Company, N.A., as trustee for the Senior Notes. The Facility Agreements provide that the applicable Trust will grant the Company the right to require it to purchase, on one or more occasions, from the Company (each, an “Issuance Right”) the applicable Senior Notes in an aggregate principal amount, at any one time outstanding and held by the applicable Trust, in the case of the 2036 Trust, of up to $500,000,000 aggregate principal amount of the Company’s 2036 Senior Notes and, in the case of the 2056 Trust, of up to $400,000,000 aggregate principal amount of the Company’s 2056 Senior Notes.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/0001104659-26-032100-index.htm","comparable_excerpt":"Item 1.01. Entry into a Material Definitive Agreement. On May 27, 2026 (the \" Closing Date \"), BlackRock TCP Capital Corp. (the \" Company \"), through its subsidiary, completed a $535,780,000 securitization of certain loans held by a subsidiary of the Company (the \" CLO Transaction \"). On the Closing Date and in connection with the CLO Transaction, BlackRock DLF 2026-C","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm"}},{"accession":"0001628280-26-039479","ticker":"VVX","company_name":"V2X, Inc.","filed_at":"2026-06-01T20:10:20+00:00","headline":"V2X refinances $868.5M term loans with new tranche maturing 2030; SOFR+2% margin","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-039479","json":"https://secwatch.observer/filing/0001628280-26-039479.json","markdown":"https://secwatch.observer/filing/0001628280-26-039479.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1601548/000162828026039479/0001628280-26-039479-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1601548/000162828026039479/vec-20260529.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"the Company also entered into separate facility agreements (each, a “Facility Agreement”) with each Trust and The Bank of New York Mellon Trust Company, N.A., as trustee for the Senior Notes. The Facility Agreements provide that the applicable Trust will grant the Company the right to require it to purchase, on one or more occasions, from the Company (each, an “Issuance Right”) the applicable Senior Notes in an aggregate principal amount, at any one time outstanding and held by the applicable Trust, in the case of the 2036 Trust, of up to $500,000,000 aggregate principal amount of the Company’s 2036 Senior Notes and, in the case of the 2056 Trust, of up to $400,000,000 aggregate principal amount of the Company’s 2056 Senior Notes.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/0001104659-26-032100-index.htm","comparable_excerpt":"The Amendment provides for, among other things, a new tranche of term loans under the Credit Agreement in an aggregate original principal amount of $868,522,978.38 (the “New Term Loans”), which New Term Loans replace or refinance in full all of the existing term loans outstanding under the Credit Agreement (as in effect immediately prior to the Amendment), as further set forth in the Amendment. The New Term Loans mature on December 6, 2030.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1601548/000162828026039479/0001628280-26-039479-index.htm"}},{"accession":"0001213900-26-054183","ticker":"EMAT","company_name":"Evolution Metals & Technologies Corp.","filed_at":"2026-05-11T23:59:59+00:00","headline":"EMAT secures $100M convertible debenture facility from Yorkville; first $20M tranche issued","event_type":"debt","sec_items":["1.01","2.03","3.02","7.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-054183","json":"https://secwatch.observer/filing/0001213900-26-054183.json","markdown":"https://secwatch.observer/filing/0001213900-26-054183.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1866226/000121390026054183/0001213900-26-054183-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1866226/000121390026054183/ea0290073-8k_evolution.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"the Company also entered into separate facility agreements (each, a “Facility Agreement”) with each Trust and The Bank of New York Mellon Trust Company, N.A., as trustee for the Senior Notes. The Facility Agreements provide that the applicable Trust will grant the Company the right to require it to purchase, on one or more occasions, from the Company (each, an “Issuance Right”) the applicable Senior Notes in an aggregate principal amount, at any one time outstanding and held by the applicable Trust, in the case of the 2036 Trust, of up to $500,000,000 aggregate principal amount of the Company’s 2036 Senior Notes and, in the case of the 2056 Trust, of up to $400,000,000 aggregate principal amount of the Company’s 2056 Senior Notes.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/0001104659-26-032100-index.htm","comparable_excerpt":"The first Convertible Debenture (the “First Debenture”) in the principal amount of $20,000,000 was issued on May 7, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1866226/000121390026054183/0001213900-26-054183-index.htm"}},{"accession":"0000008947-26-000108","ticker":"AZZ","company_name":"AZZ INC","filed_at":"2026-05-08T23:59:59+00:00","headline":"AZZ refinances revolver; maturity extended to 2029, margins cut 50 bps","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000008947-26-000108","json":"https://secwatch.observer/filing/0000008947-26-000108.json","markdown":"https://secwatch.observer/filing/0000008947-26-000108.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/8947/000000894726000108/0000008947-26-000108-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/8947/000000894726000108/azz-20260507.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"the Company also entered into separate facility agreements (each, a “Facility Agreement”) with each Trust and The Bank of New York Mellon Trust Company, N.A., as trustee for the Senior Notes. The Facility Agreements provide that the applicable Trust will grant the Company the right to require it to purchase, on one or more occasions, from the Company (each, an “Issuance Right”) the applicable Senior Notes in an aggregate principal amount, at any one time outstanding and held by the applicable Trust, in the case of the 2036 Trust, of up to $500,000,000 aggregate principal amount of the Company’s 2036 Senior Notes and, in the case of the 2056 Trust, of up to $400,000,000 aggregate principal amount of the Company’s 2056 Senior Notes.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/0001104659-26-032100-index.htm","comparable_excerpt":"The Seventh Amendment (i) terminated the Initial Revolving Credit Commitments and simultaneously replaced them in their entirety with Extended Revolving Credit Commitments having a Maturity Date of May 7, 2029, (ii) decreased the interest rate margin applicable to the Revolving Credit Loans from margins ranging from 175 basis points to 275 basis points (subject to leverage ratio step-downs) to margins ranging from 125 basis points to 225 basis points (subject to leverage ratio step-downs)","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/8947/000000894726000108/0000008947-26-000108-index.htm"}},{"accession":"0001079973-26-000624","ticker":"LCTC","company_name":"Lifeloc Technologies, Inc","filed_at":"2026-05-08T23:59:59+00:00","headline":"Lifeloc Technologies enters $500K promissory note with CFO/Chairman for SpinDetect development","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000624","json":"https://secwatch.observer/filing/0001079973-26-000624.json","markdown":"https://secwatch.observer/filing/0001079973-26-000624.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1493137/000107997326000624/0001079973-26-000624-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1493137/000107997326000624/lctc_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"the Company also entered into separate facility agreements (each, a “Facility Agreement”) with each Trust and The Bank of New York Mellon Trust Company, N.A., as trustee for the Senior Notes. The Facility Agreements provide that the applicable Trust will grant the Company the right to require it to purchase, on one or more occasions, from the Company (each, an “Issuance Right”) the applicable Senior Notes in an aggregate principal amount, at any one time outstanding and held by the applicable Trust, in the case of the 2036 Trust, of up to $500,000,000 aggregate principal amount of the Company’s 2036 Senior Notes and, in the case of the 2056 Trust, of up to $400,000,000 aggregate principal amount of the Company’s 2056 Senior Notes.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/0001104659-26-032100-index.htm","comparable_excerpt":"On May 4, 2026, Lifeloc Technologies, Inc. (the “Company”) entered into a loan transaction with Vern Kornelsen, the Company’s Chief Financial Officer and Chairman of the Board. The transaction consists of a Promissory Note dated May 1, 2026 (the “Note”) in the principal amount of $500,000.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1493137/000107997326000624/0001079973-26-000624-index.htm"}},{"accession":"0001104659-26-057953","ticker":"ILPT","company_name":"Industrial Logistics Properties Trust","filed_at":"2026-05-08T23:59:59+00:00","headline":"ILPT Mountain JV closes $1.62B loan at 5.71% fixed, repays $1.6B existing debt","event_type":"debt","sec_items":["1.01","1.02","2.03","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057953","json":"https://secwatch.observer/filing/0001104659-26-057953.json","markdown":"https://secwatch.observer/filing/0001104659-26-057953.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1717307/000110465926057953/0001104659-26-057953-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1717307/000110465926057953/tm2613865d1_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"the Company also entered into separate facility agreements (each, a “Facility Agreement”) with each Trust and The Bank of New York Mellon Trust Company, N.A., as trustee for the Senior Notes. The Facility Agreements provide that the applicable Trust will grant the Company the right to require it to purchase, on one or more occasions, from the Company (each, an “Issuance Right”) the applicable Senior Notes in an aggregate principal amount, at any one time outstanding and held by the applicable Trust, in the case of the 2036 Trust, of up to $500,000,000 aggregate principal amount of the Company’s 2036 Senior Notes and, in the case of the 2056 Trust, of up to $400,000,000 aggregate principal amount of the Company’s 2056 Senior Notes.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/0001104659-26-032100-index.htm","comparable_excerpt":"Stanley Bank, N.A., Bank of America, N.A., Bank of Montreal and UBS AG New York Branch, or collectively,\nthe lenders, pursuant to which Mountain JV obtained, in aggregate, a $1.62 billion loan secured\nby 90 of its properties, or the Loan . Also on May 8, 2026, we entered into a guaranty in favor of the lenders, pursuant to which\nwe guaranteed certain limited","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1717307/000110465926057953/0001104659-26-057953-index.htm"}},{"accession":"0001193125-26-214205","ticker":"PGIM","company_name":"PGIM Private Credit Fund","filed_at":"2026-05-08T23:59:59+00:00","headline":"PGIM Private Credit Fund enters $100M credit facility with $500M accordion option","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-214205","json":"https://secwatch.observer/filing/0001193125-26-214205.json","markdown":"https://secwatch.observer/filing/0001193125-26-214205.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/0001193125-26-214205-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/ck0001923622-20260505.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"the Company also entered into separate facility agreements (each, a “Facility Agreement”) with each Trust and The Bank of New York Mellon Trust Company, N.A., as trustee for the Senior Notes. The Facility Agreements provide that the applicable Trust will grant the Company the right to require it to purchase, on one or more occasions, from the Company (each, an “Issuance Right”) the applicable Senior Notes in an aggregate principal amount, at any one time outstanding and held by the applicable Trust, in the case of the 2036 Trust, of up to $500,000,000 aggregate principal amount of the Company’s 2036 Senior Notes and, in the case of the 2056 Trust, of up to $400,000,000 aggregate principal amount of the Company’s 2056 Senior Notes.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/0001104659-26-032100-index.htm","comparable_excerpt":"Repo Rate Average; and for Australian‐dollar advances, Bank Bill Swap Rate), in each case subject to a 0.25% floor. The initial facility amount of the Credit Facility is $100 million, with an accordion feature that permits increases, with the consent of the facility agent and the lenders, up to an aggregate commitment of $500 million. The Credit Facility has","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/0001193125-26-214205-index.htm"}},{"accession":"0001213900-26-053894","ticker":"TBH","company_name":"Brag House Holdings, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Brag House issues $2.5M convertible notes at 25% OID; proceeds for House of Doge merger","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-053894","json":"https://secwatch.observer/filing/0001213900-26-053894.json","markdown":"https://secwatch.observer/filing/0001213900-26-053894.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1903595/000121390026053894/0001213900-26-053894-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1903595/000121390026053894/ea0289773-8k_braghouse.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"the Company also entered into separate facility agreements (each, a “Facility Agreement”) with each Trust and The Bank of New York Mellon Trust Company, N.A., as trustee for the Senior Notes. The Facility Agreements provide that the applicable Trust will grant the Company the right to require it to purchase, on one or more occasions, from the Company (each, an “Issuance Right”) the applicable Senior Notes in an aggregate principal amount, at any one time outstanding and held by the applicable Trust, in the case of the 2036 Trust, of up to $500,000,000 aggregate principal amount of the Company’s 2036 Senior Notes and, in the case of the 2056 Trust, of up to $400,000,000 aggregate principal amount of the Company’s 2056 Senior Notes.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1822993/000110465926032100/0001104659-26-032100-index.htm","comparable_excerpt":"The issuance of the Notes in the aggregate original principal amount of $2,500,000 constitutes the creation of a direct financial obligation of the Company. The Notes bear interest at 12.0% per annum, mature on February 4, 2027","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1903595/000121390026053894/0001213900-26-053894-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}