{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-226748","form_type":"8-K","ticker":null,"cik":"0000850033","company_name":"BP PRUDHOE BAY ROYALTY TRUST","filed_at":"2025-10-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.359675+00:00","generated_at":"2026-05-17T05:11:04.311606+00:00","sec_items":["1.01","2.01","9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"BP Prudhoe Bay Royalty Trust sells royalty interest for $3.7M, plans wind down and final distribution","bullets":["Asset Purchase and Sale Agreement with GREP V Holdings for $3.7M cash; closed Oct 1, 2025, effective July 1, 2025.","Purchaser entitled to revenues from July 1, 2025; Trust will make no further regular quarterly cash distributions.","Trustee expects to distribute net proceeds on or about Oct 20, 2025 to unitholders of record Oct 15, 2025.","Trust will file Form 15 to suspend SEC reporting and cease SEC filings after the Form 15 is filed.","Trust will remain in existence until certificate of cancellation filed with Delaware after completion of winding up."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-226748","json":"https://secwatch.observer/filing/0001193125-25-226748.json","markdown":"https://secwatch.observer/filing/0001193125-25-226748.md","text":"https://secwatch.observer/filing/0001193125-25-226748.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/0001193125-25-226748-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/d73353d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T05:11:04.311606+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":[{"claim_id":"709811839d516db3531798498d78fdf862d534ca","claim":"BP PRUDHOE BAY ROYALTY TRUST completed a disposition involving GREP V Holdings, L.P. for $3,700,000 in cash (closed 2025-10-01).","evidence_excerpt":"On September 30, 2025, BP Prudhoe Bay Royalty Trust (the “Trust”) and GREP V Holdings, L.P. (the “Purchaser”) entered into an Asset Purchase and Sale Agreement (the “Agreement”) for the purchase of the overriding royalty interest held by the Trust (the “Royalty Interest”) for a purchase price of $3,700,000 in cash (the “Purchase Price”). The sale closed on October 1, 2025, with an effective date of July 1, 2025.","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/0001193125-25-226748-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000107140-26-000034","ticker":"WLY","company_name":"JOHN WILEY & SONS, INC.","filed_at":"2026-06-02T12:30:39+00:00","headline":"Wiley acquires Emerald Publishing for $452M; adds ~500 journals, expected accretive in year one","event_type":"m_and_a","sec_items":["1.01","2.01","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000107140-26-000034","json":"https://secwatch.observer/filing/0000107140-26-000034.json","markdown":"https://secwatch.observer/filing/0000107140-26-000034.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/107140/000010714026000034/0000107140-26-000034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/107140/000010714026000034/jwa-20260601.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On September 30, 2025, BP Prudhoe Bay Royalty Trust (the “Trust”) and GREP V Holdings, L.P. (the “Purchaser”) entered into an Asset Purchase and Sale Agreement (the “Agreement”) for the purchase of the overriding royalty interest held by the Trust (the “Royalty Interest”) for a purchase price of $3,700,000 in cash (the “Purchase Price”). The sale closed on October 1, 2025, with an effective date of July 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/0001193125-25-226748-index.htm","comparable_excerpt":"pursuant to which Buyer acquired from the Seller all of the issued and outstanding equity securities of Emerald Holding (the \"Transaction\") in exchange for GBP £337.5 million (approximately $452 million)","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/107140/000010714026000034/0000107140-26-000034-index.htm"}},{"accession":"0001193125-26-251758","ticker":"OCFC","company_name":"OCEANFIRST FINANCIAL CORP","filed_at":"2026-06-01T21:19:28+00:00","headline":"OceanFirst closes acquisition of Flushing Financial; issues shares to Warburg Pincus","event_type":"m_and_a","sec_items":["1.01","3.02","2.01","2.03","3.03","5.02","5.03","7.01","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251758","json":"https://secwatch.observer/filing/0001193125-26-251758.json","markdown":"https://secwatch.observer/filing/0001193125-26-251758.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1004702/000119312526251758/0001193125-26-251758-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1004702/000119312526251758/d145829d8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On September 30, 2025, BP Prudhoe Bay Royalty Trust (the “Trust”) and GREP V Holdings, L.P. (the “Purchaser”) entered into an Asset Purchase and Sale Agreement (the “Agreement”) for the purchase of the overriding royalty interest held by the Trust (the “Royalty Interest”) for a purchase price of $3,700,000 in cash (the “Purchase Price”). The sale closed on October 1, 2025, with an effective date of July 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/0001193125-25-226748-index.htm","comparable_excerpt":"of Flushing (“ Flushing Common Stock ”) issued and outstanding immediately prior to the Effective Time, subject to certain exceptions, was converted into the right to receive 0.85 of a share (the “ Exchange Ratio ”) of common stock, par value $0.01 per share, of OceanFirst (“ OceanFirst Common Stock ” and such consideration, the “ Merger Consideration ”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1004702/000119312526251758/0001193125-26-251758-index.htm"}},{"accession":"0001193125-26-251442","ticker":"RPAY","company_name":"Repay Holdings Corp","filed_at":"2026-06-01T20:14:04+00:00","headline":"REPAY closes $372M acquisition of KUBRA, funded with new $500M term loan","event_type":"m_and_a","sec_items":["1.01","2.01","1.02","9.01","2.03","7.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251442","json":"https://secwatch.observer/filing/0001193125-26-251442.json","markdown":"https://secwatch.observer/filing/0001193125-26-251442.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1720592/000119312526251442/0001193125-26-251442-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1720592/000119312526251442/rpay-20260601.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On September 30, 2025, BP Prudhoe Bay Royalty Trust (the “Trust”) and GREP V Holdings, L.P. (the “Purchaser”) entered into an Asset Purchase and Sale Agreement (the “Agreement”) for the purchase of the overriding royalty interest held by the Trust (the “Royalty Interest”) for a purchase price of $3,700,000 in cash (the “Purchase Price”). The sale closed on October 1, 2025, with an effective date of July 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/0001193125-25-226748-index.htm","comparable_excerpt":"KUBRA became an indirect wholly owned subsidiary of the Company. Pursuant to the Purchase Agreement, the aggregate cash purchase price for the Acquisition was approximately $372 million, subject to customary post-closing adjustments. The closing cash consideration was funded with a combination of cash on hand and borrowings under the Credit Agreement described","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1720592/000119312526251442/0001193125-26-251442-index.htm"}},{"accession":"0001104659-26-068519","ticker":"FDX","company_name":"FEDEX CORP","filed_at":"2026-06-01T10:42:52+00:00","headline":"FedEx completes spin-off of FedEx Freight; 80.1% distributed to FDX stockholders","event_type":"m_and_a","sec_items":["1.01","2.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-068519","json":"https://secwatch.observer/filing/0001104659-26-068519.json","markdown":"https://secwatch.observer/filing/0001104659-26-068519.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1048911/000110465926068519/0001104659-26-068519-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1048911/000110465926068519/tm2616055d1_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On September 30, 2025, BP Prudhoe Bay Royalty Trust (the “Trust”) and GREP V Holdings, L.P. (the “Purchaser”) entered into an Asset Purchase and Sale Agreement (the “Agreement”) for the purchase of the overriding royalty interest held by the Trust (the “Royalty Interest”) for a purchase price of $3,700,000 in cash (the “Purchase Price”). The sale closed on October 1, 2025, with an effective date of July 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/0001193125-25-226748-index.htm","comparable_excerpt":"Effective as of 12:01 a.m., Central Time, on June 1, 2026 (the “Effective Time”), the Company completed the Spin-Off through the distribution by FedEx of 80.1% of the outstanding shares of FedEx Freight common stock on a pro rata basis to the holders of FedEx common stock.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1048911/000110465926068519/0001104659-26-068519-index.htm"}},{"accession":"0001393726-26-000034","ticker":"TIPT","company_name":"TIPTREE INC.","filed_at":"2026-05-29T20:03:28+00:00","headline":"Tiptree completes $1.65B sale of Fortegra to DB Insurance, receives ~$1.08B proceeds","event_type":"m_and_a","sec_items":["1.01","2.01","1.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001393726-26-000034","json":"https://secwatch.observer/filing/0001393726-26-000034.json","markdown":"https://secwatch.observer/filing/0001393726-26-000034.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1393726/000139372626000034/0001393726-26-000034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1393726/000139372626000034/tipt-20260529.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On September 30, 2025, BP Prudhoe Bay Royalty Trust (the “Trust”) and GREP V Holdings, L.P. (the “Purchaser”) entered into an Asset Purchase and Sale Agreement (the “Agreement”) for the purchase of the overriding royalty interest held by the Trust (the “Royalty Interest”) for a purchase price of $3,700,000 in cash (the “Purchase Price”). The sale closed on October 1, 2025, with an effective date of July 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/0001193125-25-226748-index.htm","comparable_excerpt":"on April 8, 2026, executed a joinder to the Merger Agreement to become a party thereto. Pursuant to the Merger Agreement, Purchaser acquired Fortegra for a purchase price of $1.65 billion in cash (subject to certain adjustments set forth in the Merger Agreement) by means of a merger of Merger Sub with and into Fortegra, with Fortegra surviving the Merger (the “","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1393726/000139372626000034/0001393726-26-000034-index.htm"}},{"accession":"0001213900-26-061792","ticker":"OLOX","company_name":"OLENOX INDUSTRIES INC.","filed_at":"2026-05-28T12:30:18+00:00","headline":"Olenox acquires CS Digital for $30M upfront; launches gas-powered data center platform","event_type":"m_and_a","sec_items":["1.01","5.03","2.01","2.03","3.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-061792","json":"https://secwatch.observer/filing/0001213900-26-061792.json","markdown":"https://secwatch.observer/filing/0001213900-26-061792.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1023994/000121390026061792/0001213900-26-061792-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1023994/000121390026061792/ea0292420-8k_olenox.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On September 30, 2025, BP Prudhoe Bay Royalty Trust (the “Trust”) and GREP V Holdings, L.P. (the “Purchaser”) entered into an Asset Purchase and Sale Agreement (the “Agreement”) for the purchase of the overriding royalty interest held by the Trust (the “Royalty Interest”) for a purchase price of $3,700,000 in cash (the “Purchase Price”). The sale closed on October 1, 2025, with an effective date of July 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/0001193125-25-226748-index.htm","comparable_excerpt":"of CS Digital (the “Acquisition”) on the same date. Aggregate Consideration. The aggregate\nconsideration payable by the Company under the Purchase Agreement consists of: (i) US$30,000,000 in upfront consideration, payable at\nclosing, comprised of (a) US$14,000,000 in newly issued shares of the Company’s Series D Preferred Stock, par value $1.00 per share\n(the","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1023994/000121390026061792/0001213900-26-061792-index.htm"}},{"accession":"0001193125-26-213462","ticker":"EWCZ","company_name":"European Wax Center, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"European Wax Center completes take-private by General Atlantic at $5.80/share; stock delisted","event_type":"m_and_a","sec_items":["1.01","1.02","2.01","2.03","3.01","3.03","5.02","5.03","5.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-213462","json":"https://secwatch.observer/filing/0001193125-26-213462.json","markdown":"https://secwatch.observer/filing/0001193125-26-213462.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1856236/000119312526213462/0001193125-26-213462-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1856236/000119312526213462/d137291d8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On September 30, 2025, BP Prudhoe Bay Royalty Trust (the “Trust”) and GREP V Holdings, L.P. (the “Purchaser”) entered into an Asset Purchase and Sale Agreement (the “Agreement”) for the purchase of the overriding royalty interest held by the Trust (the “Royalty Interest”) for a purchase price of $3,700,000 in cash (the “Purchase Price”). The sale closed on October 1, 2025, with an effective date of July 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/0001193125-25-226748-index.htm","comparable_excerpt":"excluded shares pursuant to the terms of the Merger Agreement, was cancelled and extinguished and automatically converted into the right to receive an amount in cash equal to $5.80 per share of Class A Common Stock, without interest thereon (the “ Class A Per Share Price ”), (ii) each share of the Company’s Class B common stock, par value $0.00001 per share","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1856236/000119312526213462/0001193125-26-213462-index.htm"}},{"accession":"0001628280-26-032558","ticker":"APAD","company_name":"Enhanced Group Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Enhanced Group completes de-SPAC merger with Enhanced Ltd; redemptions of $201.7M","event_type":"m_and_a","sec_items":["1.01","2.01","5.06","3.02","9.01","4.01","3.01","3.03","5.01","5.02","5.03","5.05","7.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-032558","json":"https://secwatch.observer/filing/0001628280-26-032558.json","markdown":"https://secwatch.observer/filing/0001628280-26-032558.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956439/000162828026032558/0001628280-26-032558-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956439/000162828026032558/apadu-20260506.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On September 30, 2025, BP Prudhoe Bay Royalty Trust (the “Trust”) and GREP V Holdings, L.P. (the “Purchaser”) entered into an Asset Purchase and Sale Agreement (the “Agreement”) for the purchase of the overriding royalty interest held by the Trust (the “Royalty Interest”) for a purchase price of $3,700,000 in cash (the “Purchase Price”). The sale closed on October 1, 2025, with an effective date of July 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/850033/000119312525226748/0001193125-25-226748-index.htm","comparable_excerpt":"On May 7, 2026, as contemplated by the Business Combination Agreement and as described in the section titled “ The BCA Proposal ” beginning on pa ge 180 of the Proxy Statement/Prospectus, the Company, Enhanced and Merger Sub consummated the business combination contemplated by the Business Combination Agreement, whereby: • Merger Sub merged with and into Enhanced (the “First Merger”), with Enhanced surviving the merger as a wholly owned subsidiary of the Company;","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956439/000162828026032558/0001628280-26-032558-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}