{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-26-037451","form_type":"8-K/A","ticker":"CSR","cik":"0000798359","company_name":"CENTERSPACE","filed_at":"2026-09-23T21:11:48+00:00","discovered_at":"2026-09-23T21:14:00.754478+00:00","generated_at":"2026-09-23T21:14:25.694862+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Centerspace and Independence Realty Trust sign definitive M&A agreement; amendment fixes cross-reference typo","bullets":["Centerspace (CSR) and Independence Realty Trust (IRT) signed a definitive merger agreement on 9/8/2026; this amendment corrects a cross-reference typo.","Two-step structure: IRT subsidiary merges into Centerspace, then OP Merger Sub merges into Centerspace, LP; Parent OP is continuing partnership.","Transaction intended to qualify as tax-free reorganization under Section 368(a) of the Internal Revenue Code.","Parent Board to include two independent Centerspace trustees (Company Nominees) after closing, subject to Nominating Committee review.","Deal requires shareholder votes from both companies; Form S-4 with joint proxy statement to be filed."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-037451","json":"https://secwatch.observer/filing/0001140361-26-037451.json","markdown":"https://secwatch.observer/filing/0001140361-26-037451.md","text":"https://secwatch.observer/filing/0001140361-26-037451.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/798359/000114036126037451/0001140361-26-037451-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/798359/000114036126037451/ef20082551_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-23T21:14:25.694862+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"}