{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-001817","form_type":"8-K","ticker":"PLBC","cik":"0001168455","company_name":"PLUMAS BANCORP","filed_at":"2026-01-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.635245+00:00","generated_at":"2026-05-16T08:21:32.232851+00:00","sec_items":["5.02","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Plumas Bancorp approves 2026 incentive plan with ROA-based bonus pool","bullets":["Plan covers employees of Plumas Bank working at least 20 hrs/week; approved Jan 21, 2026.","Max bonus pool 8.8% of pretax pre-bonus income; triggered above 50th ROA percentile vs peers.","Officers pool is 90.9% of combined pools; CEO eligible for up to 11.6% of officers pool.","CEO incentive: 49.6% ROA, 16.6% performance goals, 16.6% metrics, 17.2% discretionary.","EVP incentive: 58.8% ROA, 16.8% goals, 8.4% metrics, 16.0% CEO evaluation."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-001817","json":"https://secwatch.observer/filing/0001437749-26-001817.json","markdown":"https://secwatch.observer/filing/0001437749-26-001817.md","text":"https://secwatch.observer/filing/0001437749-26-001817.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1168455/000143774926001817/0001437749-26-001817-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1168455/000143774926001817/plbc20260122_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T08:21:32.232851+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"}