{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-272933","form_type":"8-K12B","ticker":"AMRX","cik":"0001723128","company_name":"Amneal Pharmaceuticals, Inc.","filed_at":"2023-11-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.187411+00:00","generated_at":"2026-06-08T09:48:58.315484+00:00","sec_items":["1.01","3.01","5.03","8.01","3.02","3.03","5.01","5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Amneal completes UP-C elimination, new holding company becomes public issuer","bullets":["Old Amneal became wholly-owned subsidiary of New Amneal; New Amneal renamed to Amneal Pharmaceuticals, Inc. and continues trading under AMRX.","Tax Receivable Agreement amended: Amneal Group's share of tax savings reduced from 85% to 75%.","Amneal OpCo's Fourth Amended LLC Agreement removes requirement for tax distributions to former members.","Directors and executive officers remain identical; shares continue trading on NYSE with same CUSIP.","152,116,890 shares of New Amneal Class A common stock issued in conversion of common units."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-272933","json":"https://secwatch.observer/filing/0001193125-23-272933.json","markdown":"https://secwatch.observer/filing/0001193125-23-272933.md","text":"https://secwatch.observer/filing/0001193125-23-272933.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1723128/000119312523272933/0001193125-23-272933-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1723128/000119312523272933/d454203d8k12b.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T09:48:58.315484+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":"259e7c1752740093d0b65a342386bbf33a934d8a","claim":"Amneal Pharmaceuticals, Inc.: Adopted Amended and Restated Certificate of Incorporation of New Amneal, substantially same as Old Amneal's charter except for technical changes under DGCL 251(g) (effective 2023-11-07).","evidence_excerpt":"Upon consummation of the Holding Company Reorganization, the Amended and Restated Certificate of Incorporation of New Amneal (the “ New Amneal A&R Certificate of Incorporation ”) and the Amended and Restated Bylaws of New Amneal (the “ New Amneal A&R Bylaws ”) were the same as the certificate of incorporation and bylaws of Old Amneal immediately prior to consummation of the Holding Company Reorganization, respectively, other than certain technical changes permitted by Section 251(g) of the DGCL. The New Amneal A&R Certificate of Incorporation was filed with the Secretary of State of the State of Delaware on November 7, 2023.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1723128/000119312523272933/0001193125-23-272933-index.htm","confidence":0.9,"family_label":"Governance Changes","details":[{"label":"Change","value":"charter amendment"},{"label":"Effective","value":"2023-11-07"}],"fact_type":"governance_change"},{"claim_id":"b1254de242f0323c099180721e8086c396df06ba","claim":"Amneal Pharmaceuticals, Inc. underwent a change of control involving Amneal NewCo Inc. (closed 2023-11-07).","evidence_excerpt":"Old Amneal became a wholly-owned subsidiary of a new holding company, Amneal NewCo Inc., a Delaware corporation (“ New Amneal ” or the “ Company ”), which replaced Old Amneal as the public company trading on The New York Stock Exchange","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1723128/000119312523272933/0001193125-23-272933-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"change of control"},{"label":"Counterparty","value":"Amneal NewCo Inc."},{"label":"Closing","value":"2023-11-07"}],"fact_type":"ma_transaction"},{"claim_id":"58d9a4b7648b4ef644a85351836da720d6124be9","claim":"Amneal Pharmaceuticals, Inc. entered into Agreement and Plan of Merger (PubCo Merger Agreement) with Old Amneal, New Amneal and Amneal Merger Sub 1 Inc. valued at Holding company reorganization - Merger Sub 1 merged with and into Old Amneal, New Amneal became dir (effective 2023-11-07).","evidence_excerpt":"On November 7, 2023, as part of the Reorganization, Old Amneal implemented a holding company reorganization (the “ Holding Company Reorganization ”) pursuant to the Agreement and Plan of Merger (the “ PubCo Merger Agreement ”), dated as of November 7, 2023, among Old Amneal, New Amneal and Amneal Merger Sub 1 Inc., a Delaware corporation and a wholly-owned subsidiary of New Amneal (“ Merger Sub 1 ”), pursuant to which Merger Sub 1 merged with and into Old Amneal, which resulted in New Amneal becoming the direct parent company of Old Amneal and replacing Old Amneal as the public company trading on the NYSE.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1723128/000119312523272933/0001193125-23-272933-index.htm","confidence":0.95,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Old Amneal, New Amneal and Amneal Merger Sub 1 Inc."},{"label":"Value","value":"Holding company reorganization - Merger Sub 1 merged with and into Old Amneal, New Amneal became dir"},{"label":"Effective","value":"2023-11-07"}],"fact_type":"material_agreement"},{"claim_id":"6ea94e007e4095f215e64a856d115da5cc9f300c","claim":"Amneal Pharmaceuticals, Inc. amended Assumed Agreements (including 2018 Incentive Award Plan, outstanding equity awards, indemnification agreements) with Old Amneal, New Amneal, directors and executive officers valued at Assumed by New Amneal; references to Old Amneal changed to New Amneal; New Amneal added as party (effective 2023-11-07).","evidence_excerpt":"Pursuant to the PubCo Merger Agreement, effective as of the Holding Company Reorganization Effective Time, New Amneal assumed, among other agreements, the Amneal Pharmaceuticals, Inc. 2018 Incentive Award Plan (as previously amended and restated) and all outstanding stock options and equity awards granted thereunder, and the indemnification agreements between Old Amneal and the directors and executive officers of Old Amneal (collectively, the “ Assumed Agreements ”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1723128/000119312523272933/0001193125-23-272933-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Old Amneal, New Amneal, directors and executive officers"},{"label":"Value","value":"Assumed by New Amneal; references to Old Amneal changed to New Amneal; New Amneal added as party"},{"label":"Effective","value":"2023-11-07"}],"fact_type":"material_agreement"},{"claim_id":"d8fee0b2789046ce8c8086307a1bc30e54a8c3a0","claim":"Amneal Pharmaceuticals, Inc. entered into Agreement and Plan of Merger (OpCo Merger Agreement) with New Amneal, Amneal Pharmaceuticals LLC (Amneal OpCo), Amneal Merger Sub 2 LLC valued at OpCo Merger - Merger Sub 2 merged with and into Amneal OpCo, resulting in New Amneal directly and in (effective 2023-11-07).","evidence_excerpt":"Immediately thereafter, as part of the Reorganization, pursuant to the Agreement and Plan of Merger (the “ OpCo Merger Agreement ”), dated as of November 7, 2023, among New Amneal, Amneal Pharmaceuticals LLC, a Delaware limited liability company (“ Amneal OpCo ”), and Amneal Merger Sub 2 LLC, a Delaware limited liability company and a wholly-owned subsidiary of New Amneal (“ Merger Sub 2 ”), Merger Sub 2 merged (the “ OpCo Merger ”) with and into Amneal OpCo, which resulted in New Amneal directly and indirectly wholly owning Amneal OpCo.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1723128/000119312523272933/0001193125-23-272933-index.htm","confidence":0.95,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"New Amneal, Amneal Pharmaceuticals LLC (Amneal OpCo), Amneal Merger Sub 2 LLC"},{"label":"Value","value":"OpCo Merger - Merger Sub 2 merged with and into Amneal OpCo, resulting in New Amneal directly and in"},{"label":"Effective","value":"2023-11-07"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}