{"schema_version":"secwatch.filing_event.v1","accession":"0001377789-23-000007","form_type":"8-K","ticker":"AVNW","cik":"0001377789","company_name":"AVIAT NETWORKS, INC.","filed_at":"2023-03-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:44.685726+00:00","generated_at":"2026-06-18T17:26:11.168901+00:00","sec_items":["1.01","3.03","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Aviat Networks extends tax benefit preservation plan to March 2026, subject to shareholder vote","bullets":["Amendment extends final expiration date of Tax Benefit Preservation Plan to March 3, 2026.","Plan designed to protect net operating losses and other tax attributes (Tax Benefits).","Extension subject to stockholder ratification at 2023 annual meeting; if not approved, plan terminates.","Board views Tax Benefits as highly valuable assets for the company and stockholders."],"urls":{"canonical":"https://secwatch.observer/filing/0001377789-23-000007","json":"https://secwatch.observer/filing/0001377789-23-000007.json","markdown":"https://secwatch.observer/filing/0001377789-23-000007.md","text":"https://secwatch.observer/filing/0001377789-23-000007.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1377789/000137778923000007/0001377789-23-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1377789/000137778923000007/avnw-20230228.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T17:26:11.168901+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":[{"claim_id":"9b80d1d8a7337451f4fb499f9bf8cb9dee933a10","claim":"AVIAT NETWORKS, INC. amended Amendment No. 1 to the Amended and Restated Tax Benefit Preservation Plan with Computershare Inc. (effective 2023-02-28).","evidence_excerpt":"On February 28, 2023, Aviat Networks, Inc. (the “Company”) and Computershare Inc., as rights agent, entered into Amendment No. 1 to the Amended and Restated Tax Benefit Preservation Plan (the “Amendment”), which amended the Amended and Restated Tax Benefit Preservation Plan (the “Plan”), dated as of August 27, 2020.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1377789/000137778923000007/0001377789-23-000007-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Counterparty","value":"Computershare Inc."},{"label":"Effective","value":"2023-02-28"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}