{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-078905","form_type":"8-K","ticker":"KSS","cik":"0000885639","company_name":"KOHLS Corp","filed_at":"2024-03-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.144263+00:00","generated_at":"2026-06-04T07:30:58.497002+00:00","sec_items":["5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Kohl's amends Annual Incentive Plan; expands participant pool, removes Section 162(m) language","bullets":["Committee amended plan on March 25, 2024; participants now include CEO-designated associates beyond executive officers.","Performance goals broadened to any financial or performance measure; awards based on salary % or fixed amount.","CEO may adjust non-executive officer awards based on individual, line-of-business, or location performance.","Removed Section 162(m)-related terms and conditions due to 2017 tax law changes.","Plan still requires Committee certification of performance goals before payout."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-078905","json":"https://secwatch.observer/filing/0001193125-24-078905.json","markdown":"https://secwatch.observer/filing/0001193125-24-078905.md","text":"https://secwatch.observer/filing/0001193125-24-078905.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/885639/000119312524078905/0001193125-24-078905-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/885639/000119312524078905/d791889d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T07:30:58.497002+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"}