{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-26-013481","form_type":"8-K","ticker":"IRD","cik":"0001228627","company_name":"Opus Genetics, Inc.","filed_at":"2026-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.055441+00:00","generated_at":"2026-05-15T06:58:53.250719+00:00","sec_items":["5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Opus Genetics enters change-in-control bonus agreements with four top executives","bullets":["Agreements cover CEO Dr. George Magrath, CFO Robert Gagnon, COO Joseph Schachle, CS&DO Dr. Ashwath Jayagopal.","Each agreement provides a gross-up payment for any excise tax under Section 4999 of the Code triggered by change of control.","Agreements were entered into on April 1, 2026; form filed as Exhibit 10.1.","Gross-up is designed to put executives in the same after-tax position as if the excise tax had not applied."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-013481","json":"https://secwatch.observer/filing/0001140361-26-013481.json","markdown":"https://secwatch.observer/filing/0001140361-26-013481.md","text":"https://secwatch.observer/filing/0001140361-26-013481.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1228627/000114036126013481/0001140361-26-013481-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1228627/000114036126013481/ef20069654_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:58:53.250719+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"}