{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-002863","form_type":"8-K","ticker":"PW","cik":"0001532619","company_name":"Power REIT","filed_at":"2023-01-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.426914+00:00","generated_at":"2026-06-20T06:36:21.260929+00:00","sec_items":["8.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Power REIT announces 2022 dividend tax treatment: all preferred distributions ordinary income","bullets":["For 7.75% Series A Preferred Stock, each quarterly 2022 distribution of $0.484375/share classified entirely as ordinary income.","Total 2022 preferred distributions per share: $1.9375, all ordinary income; no return of capital or capital gains.","The table covers record/payable dates in Feb, May, Aug 2022; stockholders urged to consult tax advisors."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-002863","json":"https://secwatch.observer/filing/0001493152-23-002863.json","markdown":"https://secwatch.observer/filing/0001493152-23-002863.md","text":"https://secwatch.observer/filing/0001493152-23-002863.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1532619/000149315223002863/0001493152-23-002863-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1532619/000149315223002863/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T06:36:21.260929+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"}