{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-22-001933","form_type":"8-K","ticker":"IAU","cik":"0001278680","company_name":"ISHARES GOLD TRUST","filed_at":"2022-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:04:05.760269+00:00","generated_at":"2026-06-27T13:27:04.145344+00:00","sec_items":["1.01","3.03","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"iShares Gold Trust extends term to perpetual, increases sponsor legal fee cap to $500K annually","bullets":["Trust term changed from limited to perpetual via Fifth Amended and Restated Depositary Trust Agreement.","Sponsor's annual legal fee assumption raised from $100,000 to $500,000.","Changes effective January 31, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-22-001933","json":"https://secwatch.observer/filing/0001437749-22-001933.json","markdown":"https://secwatch.observer/filing/0001437749-22-001933.md","text":"https://secwatch.observer/filing/0001437749-22-001933.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1278680/000143774922001933/0001437749-22-001933-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1278680/000143774922001933/iau20220128_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T13:27:04.145344+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"}