{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-225904","form_type":"8-K","ticker":"MSTR","cik":"0001050446","company_name":"Strategy Inc","filed_at":"2025-10-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.660230+00:00","generated_at":"2026-05-17T05:01:47.337499+00:00","sec_items":["8.01"],"event_type":"regulatory","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Strategy Inc avoids CAMT as IRS guidance excludes bitcoin unrealized gains from AFSI","bullets":["Treasury/IRS interim guidance on Sept 30, 2025 allows corporations to exclude unrealized digital asset gains/losses from AFSI for CAMT.","Company previously expected to be subject to 15% CAMT in 2026+ due to bitcoin fair value gains under ASU 2023-08.","Based on the guidance, company no longer expects to be subject to CAMT from its bitcoin unrealized gains.","Company adopted ASU 2023-08 on Jan 1, 2025, requiring bitcoin to be measured at fair value with gains/losses in net income."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-225904","json":"https://secwatch.observer/filing/0001193125-25-225904.json","markdown":"https://secwatch.observer/filing/0001193125-25-225904.md","text":"https://secwatch.observer/filing/0001193125-25-225904.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1050446/000119312525225904/0001193125-25-225904-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1050446/000119312525225904/d807448d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T05:01:47.337499+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"}