{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-270893","form_type":"8-K","ticker":"SWX","cik":"0001692115","company_name":"Southwest Gas Holdings, Inc.","filed_at":"2023-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.074723+00:00","generated_at":"2026-06-08T21:10:03.341440+00:00","sec_items":["1.01","3.03","5.03","7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Southwest Gas adopts tax-free spin protection plan for Centuri; IRS declines to rule on tax questions","bullets":["Board declared dividend of one preferred stock purchase right per common share, payable Nov 17, 2023.","Rights trigger if a person acquires 4.9% (9.9% passive, 24.9% Icahn) without Board approval.","IRS declined to rule on tax-free spin-off; Company exploring taxable alternatives using $932.8M NOL.","Plan expires after 2024 annual meeting unless ratified; else 2 years after spin consummation."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-270893","json":"https://secwatch.observer/filing/0001193125-23-270893.json","markdown":"https://secwatch.observer/filing/0001193125-23-270893.md","text":"https://secwatch.observer/filing/0001193125-23-270893.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1692115/000119312523270893/0001193125-23-270893-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1692115/000119312523270893/d927165d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T21:10:03.341440+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":"6a8836db8ea3976271f98bc69f361520e2763c3d","claim":"Southwest Gas Holdings, Inc. entered into Tax-Free Spin Protection Plan with Equiniti Trust Company, LLC (effective 2023-11-05).","evidence_excerpt":"a Tax-Free Spin Protection Plan, dated as of November 5, 2023 (as the same may be amended from time to time, the “Plan”), between the Company and Equiniti Trust Company, LLC, as rights agent","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1692115/000119312523270893/0001193125-23-270893-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Counterparty","value":"Equiniti Trust Company, LLC"},{"label":"Effective","value":"2023-11-05"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}