{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-002545","form_type":"8-K","ticker":"PW","cik":"0001532619","company_name":"Power REIT","filed_at":"2022-01-28T23:59:59+00:00","discovered_at":"2026-05-14T18:04:06.890227+00:00","generated_at":"2026-06-27T14:11:39.873144+00:00","sec_items":["8.01","9.01"],"event_type":"dividend","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Power REIT declares $0.484375 preferred dividend; 2021 distributions all ordinary income","bullets":["Quarterly dividend of $0.484375 per share on 7.75% Series A Preferred Stock declared, payable March 15, 2022 to holders of record Feb 15, 2022.","Tax treatment for 2021: total distributions of $1.9375 per share classified entirely as ordinary income, no return of capital or capital gains.","Press release with detailed tax allocation table furnished as Exhibit 99.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-002545","json":"https://secwatch.observer/filing/0001493152-22-002545.json","markdown":"https://secwatch.observer/filing/0001493152-22-002545.md","text":"https://secwatch.observer/filing/0001493152-22-002545.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1532619/000149315222002545/0001493152-22-002545-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1532619/000149315222002545/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T14:11:39.873144+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"}