---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-24-000712"
form_type: "8-K"
ticker: "LAZ"
cik: "0001311370"
company_name: "Lazard, Inc."
filed_at: "2024-01-02T23:59:59+00:00"
generated_at: "2026-06-07T05:06:50.004142+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Lazard completes conversion to Delaware C-Corp, renamed Lazard, Inc., effective Jan 1, 2024

## Summary
- Effective Jan 1, 2024, Lazard Ltd domesticated from Bermuda to Delaware and renamed Lazard, Inc.
- Distributions will be treated as dividends for U.S. tax purposes; shareholders will receive Form 1099-DIV.
- Shareholders of record in 2023 will receive a final Schedule K-1 in March 2024.
- Common stock continues to trade on NYSE under LAZ; new CUSIP 52110M 109.
- CEO Peter R. Orszag says conversion simplifies tax reporting and enhances trading liquidity.

## SEC filing metadata
- accession: 0001193125-24-000712
- form_type: 8-K
- ticker: LAZ
- cik: 0001311370
- company_name: Lazard, Inc.
- filed_at: 2024-01-02T23:59:59+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 3.03, 5.03, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1311370/000119312524000712/0001193125-24-000712-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1311370/000119312524000712/d519085d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-24-000712
- JSON: https://secwatch.observer/filing/0001193125-24-000712.json
- Plain text: https://secwatch.observer/filing/0001193125-24-000712.txt

## Key facts
- Governance Changes
  Lazard, Inc.: Adopted new certificate of incorporation and bylaws in connection with redomestication from Bermuda to Delaware (effective 2024-01-01).
  - Change: charter amendment
  - Effective: 2024-01-01
  source text: The information included in Item 3.03 above is hereby incorporated by reference into this Item 5.03. The new certificate of incorporation and bylaws were effective as of January 1, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1311370/000119312524000712/0001193125-24-000712-index.htm

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