---
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"
generated_at: "2026-06-18T17:26:11.168901+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Aviat Networks extends tax benefit preservation plan to March 2026, subject to shareholder vote

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 1.01, 3.03, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001377789-23-000007
- JSON: https://secwatch.observer/filing/0001377789-23-000007.json
- Plain text: https://secwatch.observer/filing/0001377789-23-000007.txt

## Key facts
- Material Agreements
  AVIAT NETWORKS, INC. amended Amendment No. 1 to the Amended and Restated Tax Benefit Preservation Plan with Computershare Inc. (effective 2023-02-28).
  - Action: amendment
  - Counterparty: Computershare Inc.
  - Effective: 2023-02-28
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1377789/000137778923000007/0001377789-23-000007-index.htm

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