{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-276741","form_type":"8-K","ticker":"MIDD","cik":"0000769520","company_name":"MIDDLEBY Corp","filed_at":"2026-06-22T12:15:07+00:00","discovered_at":"2026-06-22T12:20:00.276821+00:00","generated_at":"2026-06-22T12:20:30.248534+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Middleby Board approves spin-off of Midera Food Processing; distribution ratio 1:1","bullets":["Distribution of all Midera shares to Middleby holders at ratio of 1 Midera share for each MIDD share.","Record date is June 26, 2026; distribution effective July 6, 2026.","Midera expected to trade when-issued under MFPVV starting June 26, regular-way under MFP on July 7.","Spin-off expected to be tax-free for U.S. federal income tax purposes.","Middleby shares will trade ex-distribution under MIDDV from June 26 through distribution date."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-276741","json":"https://secwatch.observer/filing/0001193125-26-276741.json","markdown":"https://secwatch.observer/filing/0001193125-26-276741.md","text":"https://secwatch.observer/filing/0001193125-26-276741.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/769520/000119312526276741/0001193125-26-276741-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/769520/000119312526276741/d887362d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T12:20:30.248534+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"}