{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-272566","form_type":"8-K","ticker":"IONQ","cik":"0001824920","company_name":"IonQ, Inc.","filed_at":"2024-12-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.856043+00:00","generated_at":"2026-05-29T06:42:55.328450+00:00","sec_items":["5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"IonQ amends executive severance plan; adjusts triggers and PSU acceleration terms","bullets":["Termination after Change in Control Period no longer qualifies for severance benefits under amended plan.","Pre-CIC termination now eligible for target annual bonus, prorated bonus, and 100% acceleration of time-based equity.","For CEOs only, conversion to subsidiary or reporting change after CIC can still be Good Reason; for others it does not.","Relocation more than 50 miles not Good Reason if employee permitted to work from home.","PSU acceleration in CIC termination uses greater of target or projected performance; stock price hurdle still applies."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-272566","json":"https://secwatch.observer/filing/0001193125-24-272566.json","markdown":"https://secwatch.observer/filing/0001193125-24-272566.md","text":"https://secwatch.observer/filing/0001193125-24-272566.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1824920/000119312524272566/0001193125-24-272566-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1824920/000119312524272566/d867835d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T06:42:55.328450+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"}