---
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"
generated_at: "2026-10-12T15:03:46.258961+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# MSGS distribution update covers overlapping officers, equity awards, and $20M tax acceleration

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 8.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-419194
- JSON: https://secwatch.observer/filing/0001193125-26-419194.json
- Plain text: https://secwatch.observer/filing/0001193125-26-419194.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.