{"schema_version":"secwatch.filing_event.v1","accession":"0001425292-23-000003","form_type":"8-K","ticker":"UAN","cik":"0001425292","company_name":"CVR PARTNERS, LP","filed_at":"2023-01-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:44.890892+00:00","generated_at":"2026-06-20T16:30:55.639146+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"CVR Partners forms 45Q tax equity JV for carbon capture credits; receives $18M initial, up to $78M total","bullets":["CRNF received ~$18M net initial payment; expects quarterly installments through 2030 totaling up to ~$22M.","Contingent payments up to ~$38M if carbon capture/sequestration milestones are achieved.","CapturePoint LLC serves as manager of the tax equity JV; investors claim Section 45Q credits.","Transaction qualifies under IRS Revenue Procedure 2020-20 safe harbor for carbon-capture tax credits.","CEO cites low-carbon fertilizer positioning; facility in Coffeyville, Kansas produces certified blue ammonia."],"urls":{"canonical":"https://secwatch.observer/filing/0001425292-23-000003","json":"https://secwatch.observer/filing/0001425292-23-000003.json","markdown":"https://secwatch.observer/filing/0001425292-23-000003.md","text":"https://secwatch.observer/filing/0001425292-23-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1425292/000142529223000003/0001425292-23-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1425292/000142529223000003/cvi-20230106.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T16:30:55.639146+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":"3e7732c8f7286b3b55574bd2fc6246dd3132f35c","claim":"CVR PARTNERS, LP entered into Transaction Agreement with CapturePoint LLC and certain unaffiliated third-party investors valued at approximately $18 million initial payment plus up to approximately $22 million in installment paymen (effective 2023-01-06).","evidence_excerpt":"On January 6, 2023 , CVR Partners, LP, a Delaware limited partnership (the “Partnership”), together with its wholly-owned subsidiary, Coffeyville Resources Nitrogen Fertilizers, LLC, a Delaware limited liability company (“CRNF”), CapturePoint LLC, an unaffiliated Texas limited liability company (“CapturePoint”), and certain unaffiliated third-party investors (the “Investors”) entered into a Transaction Agreement (the “Transaction Agreement”), an Amended and Restated Limited Liability Company Agreement of CVR-CapturePoint LLC (the “LLC Agreement”) and related ancillary agreements, pursuant to which the Investors acquired certain membership interests in a newly formed tax equity joint venture (the “Tax Equity JV”) intended to qualify under the Internal Revenue Service safe harbor described in Revenue Procedure 2020-12 for certain joint ventures that are eligible to claim certain tax credits under Section 45Q of the Internal Revenue Code of 1986, as amended (“Section 45Q Credits”) that ma","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1425292/000142529223000003/0001425292-23-000003-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"collaboration"},{"label":"Counterparty","value":"CapturePoint LLC and certain unaffiliated third-party investors"},{"label":"Value","value":"approximately $18 million initial payment plus up to approximately $22 million in installment paymen"},{"label":"Effective","value":"2023-01-06"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}