{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-019870","form_type":"8-K","ticker":"BDCI","cik":"0002042292","company_name":"BTC Development Corp.","filed_at":"2026-02-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.104486+00:00","generated_at":"2026-05-16T00:55:50.711480+00:00","sec_items":["8.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"BTC Development Corp. provides 2025 PFIC annual statement for QEF election","bullets":["PFIC ordinary earnings per share for 2025: $0.0010364990; no net capital gains.","No cash or property distributions during the fiscal year ended December 31, 2025.","Statement enables U.S. shareholders to make a Qualified Electing Fund election under IRC Section 1295.","Company may be classified as a passive foreign investment company for U.S. tax purposes."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-019870","json":"https://secwatch.observer/filing/0001213900-26-019870.json","markdown":"https://secwatch.observer/filing/0001213900-26-019870.md","text":"https://secwatch.observer/filing/0001213900-26-019870.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2042292/000121390026019870/0001213900-26-019870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2042292/000121390026019870/ea0277884-8k_btc.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T00:55:50.711480+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"}