{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-174047","form_type":"8-K","ticker":"EXR","cik":"0001289490","company_name":"Extra Space Storage Inc.","filed_at":"2025-08-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.597724+00:00","generated_at":"2026-05-17T18:58:23.464331+00:00","sec_items":["8.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.05,"calibrated_materiality_score":0.05,"confidence":"high","headline":"Extra Space Storage updates tax disclosure in registration statement; no financial impact","bullets":["Filed updated U.S. federal income tax consequences discussion superseding the April 15, 2024 prospectus disclosure.","Latham & Watkins LLP opinion as of April 15, 2024 reaffirmed REIT qualification; no change to tax status.","Routine update to registration statement; no effect on operations, financials, or guidance."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-174047","json":"https://secwatch.observer/filing/0001193125-25-174047.json","markdown":"https://secwatch.observer/filing/0001193125-25-174047.md","text":"https://secwatch.observer/filing/0001193125-25-174047.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1289490/000119312525174047/0001193125-25-174047-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1289490/000119312525174047/d949064d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T18:58:23.464331+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"}