{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-391369","form_type":"8-K","ticker":"CTVA","cik":"0001755672","company_name":"Corteva, Inc.","filed_at":"2026-09-15T12:09:00+00:00","discovered_at":"2026-09-15T12:10:14.696707+00:00","generated_at":"2026-09-15T12:10:21.327698+00:00","sec_items":["7.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Corteva board approves Vylor spin-off; record date Sep 24, distribution Oct 1","bullets":["Corteva to distribute 1 share of Vylor common (VYLR) per CTVA share to holders of record Sep 24, 2026.","Distribution expected Oct 1, 2026 before 9:30 a.m. ET; cash paid for fractional shares.","When-issued VYLR WI trading Sep 25-30; regular VYLR begins Oct 1; CTVA WI ex-distribution market also set.","Spin-off intended tax-free for U.S. federal income tax purposes, except cash in lieu of fractions.","Corteva Investor Day Sep 15 to preview Vylor (9 AM) and remaining Corteva (1 PM) standalone strategies."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-391369","json":"https://secwatch.observer/filing/0001193125-26-391369.json","markdown":"https://secwatch.observer/filing/0001193125-26-391369.md","text":"https://secwatch.observer/filing/0001193125-26-391369.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755672/000119312526391369/0001193125-26-391369-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/30554/000119312526391369/d71834d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-15T12:10:21.327698+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"}