{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-019871","form_type":"8-K","ticker":"CCII","cik":"0002064683","company_name":"Cohen Circle Acquisition Corp. II","filed_at":"2026-02-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.144050+00:00","generated_at":"2026-05-16T00:56:05.196820+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":"Cohen Circle Acquisition Corp. II releases 2025 PFIC annual statement for Class A shareholders","bullets":["PFIC statement covers tax period 1/1/2025 to 12/31/2025 for Class A shareholders.","Per-unit per-day ordinary earnings: $0.0010790114; net capital gains and distributions are none.","Company provides info to enable QEF election under IRC Section 1295; shareholders should consult tax advisor.","Company may be considered a PFIC for U.S. federal income tax purposes."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-019871","json":"https://secwatch.observer/filing/0001213900-26-019871.json","markdown":"https://secwatch.observer/filing/0001213900-26-019871.md","text":"https://secwatch.observer/filing/0001213900-26-019871.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2064683/000121390026019871/0001213900-26-019871-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2064683/000121390026019871/ea0277881-8k_cohen2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T00:56:05.196820+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"}