---
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"
generated_at: "2026-09-23T21:14:25.694862+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Centerspace and Independence Realty Trust sign definitive M&A agreement; amendment fixes cross-reference typo

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-26-037451
- JSON: https://secwatch.observer/filing/0001140361-26-037451.json
- Plain text: https://secwatch.observer/filing/0001140361-26-037451.txt

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