{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-039086","form_type":"8-K/A","ticker":"SEAT","cik":"0001856031","company_name":"Vivid Seats Inc.","filed_at":"2025-10-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.837328+00:00","generated_at":"2026-05-17T02:33:57.739002+00:00","sec_items":["3.02","1.01","7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Vivid Seats simplifies structure, terminates TRA, to issue 403K Class A shares","bullets":["Vivid Seats enters Corporate Simplification Agreement with GTCR affiliates to terminate Tax Receivable Agreement.","On closing, Vivid Seats will issue 403,022.67 Class A common shares to TRA parties as consideration.","Post-closing, Hoya Topco will hold 4,214,272 Class A shares (≈39% voting power); all Class B stock cancelled.","Topco warrants priced at $200/$300 will be amended to purchase Class A shares at same prices.","Transactions include blocker mergers, intermediate exchange, and dissolution of Hoya Topco and affiliates."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-039086","json":"https://secwatch.observer/filing/0001140361-25-039086.json","markdown":"https://secwatch.observer/filing/0001140361-25-039086.md","text":"https://secwatch.observer/filing/0001140361-25-039086.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1856031/000114036125039086/0001140361-25-039086-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1856031/000114036125039086/ef20057615_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T02:33:57.739002+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"}