{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-21-347911","form_type":"8-K","ticker":"LAUR","cik":"0000912766","company_name":"LAUREATE EDUCATION, INC.","filed_at":"2021-12-03T23:59:59+00:00","discovered_at":"2026-05-14T18:04:16.206081+00:00","generated_at":"2026-06-28T04:02:30.951083+00:00","sec_items":["8.01","9.01"],"event_type":"dividend","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Laureate Education announces special cash distribution of $0.58 per share, totaling ~$105 million","bullets":["Board approves special cash distribution of $0.58 per share; payable Dec 28, 2021 to holders of record Dec 14, 2021; aggregate ~$105M.","Distribution funded by release of cash collateral from sale of Walden e-Learning LLC; up to $74M remains in escrow for future distribution.","Remaining net proceeds from escrow to be distributed before end of 2022 as final special distribution under the partial liquidation plan.","Equity awards adjusted: option exercise prices reduced by $0.58; unvested stock units to receive $0.58 cash per unit upon vesting (~$580K total).","Distribution treated as partial liquidation for U.S. tax purposes; non-corporate holders recognize capital gain/loss; corporate holders treat as dividend."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-21-347911","json":"https://secwatch.observer/filing/0001193125-21-347911.json","markdown":"https://secwatch.observer/filing/0001193125-21-347911.md","text":"https://secwatch.observer/filing/0001193125-21-347911.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/912766/000119312521347911/0001193125-21-347911-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/912766/000119312521347911/d269112d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T04:02:30.951083+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"}