{"schema_version":"secwatch.filing_event.v1","accession":"0001345126-26-000065","form_type":"8-K","ticker":"CODI","cik":"0001345126","company_name":"Compass Diversified Holdings","filed_at":"2026-10-01T20:16:22+00:00","discovered_at":"2026-10-01T20:17:00.255009+00:00","generated_at":"2026-10-12T14:23:45.847929+00:00","sec_items":["8.01","9.01"],"event_type":"dividend","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Compass Diversified declares Q3 2026 preferred distributions: $0.453125 Series A, $0.4921875 Series B and C","bullets":["Series A (7.250%) distribution of $0.453125 per share; Series B (7.875%) and Series C (7.875%) each $0.4921875 per share.","All three distributions are payable October 30, 2026 to holders of record as of October 15, 2026.","Distribution period runs from and including July 30, 2026 up to, but excluding, October 30, 2026.","CODI states the preferred cash distributions should generally constitute 'qualified dividends' for U.S. federal tax purposes if paid from earnings and profits and holding period is met.","Excess distributions beyond earnings and profits would be treated as non-taxable return of capital, then capital gain."],"urls":{"canonical":"https://secwatch.observer/filing/0001345126-26-000065","json":"https://secwatch.observer/filing/0001345126-26-000065.json","markdown":"https://secwatch.observer/filing/0001345126-26-000065.md","text":"https://secwatch.observer/filing/0001345126-26-000065.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1345126/000134512626000065/0001345126-26-000065-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1345122/000134512626000065/codi-20261001.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T14:23:45.847929+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"}