{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-419194","form_type":"8-K/A","ticker":"MSGS","cik":"0001636519","company_name":"Madison Square Garden Sports Corp.","filed_at":"2026-10-09T20:51:40+00:00","discovered_at":"2026-10-09T20:52:00.275731+00:00","generated_at":"2026-10-12T15:03:46.258961+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"MSGS distribution update covers overlapping officers, equity awards, and $20M tax acceleration","bullets":["James L. Dolan will be Executive Chairman/CEO of Registrant, MSGS Spinco, MSG Entertainment and Sphere Entertainment; Jamaal T. Lesane will be EVP/Chief Legal Officer of Registrant and MSGS Spinco.","David Granville-Smith will be EVP of Registrant, MSGS Spinco, Sphere Entertainment and AMC Global Media; Paul DiCicco will be CFO and Treasurer of Registrant and MSGS Spinco.","Upon Distribution, Registrant becomes MSG Knickerbockers Corp. (NYSE: MSGK); board overlap: 3 directors also serve MSGS Spinco, 7 MSG Entertainment, 9 Sphere Entertainment, 4 AMC Global Media.","Each Registrant option becomes two options; one MSGS Spinco Class A share is issued for every two Registrant shares; exercise prices allocated using 10-day weighted average prices.","Tax recognition of certain NY Rangers deferred revenue accelerates to Distribution; estimated tax about $20.0 million assuming June 30, 2026, with no reimbursement by MSGS Spinco."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-419194","json":"https://secwatch.observer/filing/0001193125-26-419194.json","markdown":"https://secwatch.observer/filing/0001193125-26-419194.md","text":"https://secwatch.observer/filing/0001193125-26-419194.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1636519/000119312526419194/0001193125-26-419194-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1636519/000119312526419194/d170843d8ka.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T15:03:46.258961+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"}