{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-008896","form_type":"8-K","ticker":"JEF","cik":"0000096223","company_name":"Jefferies Financial Group Inc.","filed_at":"2023-01-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:48.694050+00:00","generated_at":"2026-06-20T15:09:12.198512+00:00","sec_items":["1.01","5.02","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Jefferies completes spin-off of Vitesse Energy; 26.6M shares distributed at ratio of 1 VTS per 8.49668 JEF shares","bullets":["Distribution effective Jan 13, 2023; record date Dec 27, 2022.","Shareholders received 1 Vitesse share for every 8.49668 Jefferies shares.","Approximately 26.6 million Vitesse shares distributed (94.37% of outstanding).","Vitesse begins trading regular-way Jan 17 on NYSE under ticker VTS.","Vitesse now an independent, publicly traded non-operator oil and gas company."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-008896","json":"https://secwatch.observer/filing/0001193125-23-008896.json","markdown":"https://secwatch.observer/filing/0001193125-23-008896.md","text":"https://secwatch.observer/filing/0001193125-23-008896.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/96223/000119312523008896/0001193125-23-008896-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/96223/000119312523008896/d450593d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T15:09:12.198512+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":[{"claim_id":"8867f400eba745605ad4a5ae4bd95ae68040c142","claim":"Jefferies Financial Group Inc. entered into Tax Matters Agreement with Vitesse Energy, Inc. (effective 2023-01-13).","evidence_excerpt":"On January 13, 2023, in connection with the Spin-Off, the Company entered into several agreements with Vitesse and other related parties that set forth the principal actions taken or to be taken in connection with the Spin-Off and that govern the relationship of the parties following the Spin-Off, including a Separation and Distribution Agreement and a Tax Matters Agreement.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/96223/000119312523008896/0001193125-23-008896-index.htm","confidence":0.4,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"supply"},{"label":"Counterparty","value":"Vitesse Energy, Inc."},{"label":"Effective","value":"2023-01-13"}],"fact_type":"material_agreement"},{"claim_id":"c31f5b4b888413dc34cd55f0864b8987a268703b","claim":"Jefferies Financial Group Inc. entered into Separation and Distribution Agreement with Vitesse Energy, Inc. (effective 2023-01-13).","evidence_excerpt":"On January 13, 2023, in connection with the Spin-Off, the Company entered into several agreements with Vitesse and other related parties that set forth the principal actions taken or to be taken in connection with the Spin-Off and that govern the relationship of the parties following the Spin-Off, including a Separation and Distribution Agreement and a Tax Matters Agreement.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/96223/000119312523008896/0001193125-23-008896-index.htm","confidence":0.4,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"supply"},{"label":"Counterparty","value":"Vitesse Energy, Inc."},{"label":"Effective","value":"2023-01-13"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}