{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-019327","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2023-05-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.272463+00:00","generated_at":"2026-06-14T13:10:35.370278+00:00","sec_items":["1.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"IMAC Holdings to acquire Theralink in reverse merger; Theralink shareholders to own 85%","bullets":["Stock-for-stock reverse merger: Theralink survives as wholly owned subsidiary of IMAC (BACK).","Theralink stakeholders expected to own ~85% of combined company; pre-merger IMAC holders ~15%.","Merger expected to close late Q3 or early Q4 2023, subject to shareholder and regulatory approvals.","All current IMAC directors except one to resign at close; Theralink directors appointed, Jeffrey Busch as Chairman.","Combined company to focus on Theralink's proteomics cancer testing platform."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-019327","json":"https://secwatch.observer/filing/0001493152-23-019327.json","markdown":"https://secwatch.observer/filing/0001493152-23-019327.md","text":"https://secwatch.observer/filing/0001493152-23-019327.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000149315223019327/0001493152-23-019327-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000149315223019327/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T13:10:35.370278+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":"be4d100cd0426cd05bbe21de8abc639ce2446428","claim":"IMAC Holdings, Inc. entered into Agreement and Plan of Merger with Theralink Technologies, Inc. (effective 2023-05-23).","evidence_excerpt":"On May 23, 2023, IMAC Holdings, Inc., a Delaware corporation (Nasdaq: BACK) (the “Company”) entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Theralink Technologies, Inc. (OTC: THER), a Nevada corporation (“Theralink”), and IMAC Merger Sub, Inc., a Delaware corporation and a newly formed, wholly owned subsidiary of the Company (“Merger Sub”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000149315223019327/0001493152-23-019327-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Theralink Technologies, Inc."},{"label":"Effective","value":"2023-05-23"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}