{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-013210","form_type":"8-K","ticker":"IBAC","cik":"0001998781","company_name":"IB Acquisition Corp.","filed_at":"2026-03-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.960471+00:00","generated_at":"2026-05-15T08:42:53.509070+00:00","sec_items":["1.01","5.03","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"IB Acquisition Corp. extends deadline to complete business combination to September 28, 2026","bullets":["Stockholders approved extension at special meeting on March 25, 2026.","Deadline extended from March 28, 2026 to September 28, 2026 (six months).","Trust Agreement and amended articles authorize the extension; other terms unchanged.","If no business combination by Sept 28, 2026, trust account will be liquidated and proceeds distributed to public stockholders.","No amounts will be deducted from trust account for dissolution expenses."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-013210","json":"https://secwatch.observer/filing/0001493152-26-013210.json","markdown":"https://secwatch.observer/filing/0001493152-26-013210.md","text":"https://secwatch.observer/filing/0001493152-26-013210.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T08:42:53.509070+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":"5f28c74981cea368caa8b34318c7b24b00bffc8e","claim":"IB Acquisition Corp.: Extended the deadline to consummate a business combination from March 28, 2026 to September 28, 2026, and revised related redemption and liquidation provisions (effective 2026-03-25).","evidence_excerpt":"the Company adopted a Second Amendment to its Amended and Restated Articles of Incorporation (the “Extension Amendment”). The Extension Amendment, among other things, (i) extends the date by which the Company must consummate its initial business combination to September 28, 2026 or such later date as may be approved by the Company’s stockholders in accordance with its amended and restated articles of incorporation","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","confidence":0.9},{"claim_id":"22311f31e9ff342c129b1a3385d4907061a18f18","claim":"IB Acquisition Corp. amended Trust Amendment with Continental Stock Transfer & Trust Company (effective 2026-03-25).","evidence_excerpt":"IB Acquisition Corp. (the “Company”) entered into Amendment No. 2 (the “Trust Amendment”) to the Investment Management Trust Agreement, dated as of March 25, 2024, with Continental Stock Transfer & Trust Company, as trustee (the “Trustee”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001437749-26-018930","ticker":"CPSH","company_name":"CPS TECHNOLOGIES CORP/DE/","filed_at":"2026-06-01T13:35:50+00:00","headline":"CPS Technologies closes $9.6M registered direct offering of 1.2M shares at $8.00/share","event_type":"other_material","sec_items":["1.01","5.03","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: governance_change, material_agreement","same SEC item: 1.01, 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-018930","json":"https://secwatch.observer/filing/0001437749-26-018930.json","markdown":"https://secwatch.observer/filing/0001437749-26-018930.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/0001437749-26-018930-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/cpsh20260528_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company adopted a Second Amendment to its Amended and Restated Articles of Incorporation (the “Extension Amendment”). The Extension Amendment, among other things, (i) extends the date by which the Company must consummate its initial business combination to September 28, 2026 or such later date as may be approved by the Company’s stockholders in accordance with its amended and restated articles of incorporation","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","comparable_excerpt":"On May 27, 2026, the Company filed with the Secretary of State of the State of Delaware a Certificate of Amendment (the “Amendment”) of the Company’s Restated Certificate of Incorporation, effective as of the same date. The Amendment increased the number of shares of common stock, $0.01 par value per share (the “Common Stock”), that the Company is authorized to issue from 20,000,000 to 25,000,000.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/0001437749-26-018930-index.htm"}},{"accession":"0001193125-26-251789","ticker":"GIPR","company_name":"GENERATION INCOME PROPERTIES, INC.","filed_at":"2026-06-01T21:27:59+00:00","headline":"Generation Income Properties prices $5.0M public offering of 23.8M shares and warrants at $0.21/unit","event_type":"other_material","sec_items":["1.01","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251789","json":"https://secwatch.observer/filing/0001193125-26-251789.json","markdown":"https://secwatch.observer/filing/0001193125-26-251789.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/0001193125-26-251789-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/gipr-20260528.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"IB Acquisition Corp. (the “Company”) entered into Amendment No. 2 (the “Trust Amendment”) to the Investment Management Trust Agreement, dated as of March 25, 2024, with Continental Stock Transfer & Trust Company, as trustee (the “Trustee”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","comparable_excerpt":"In connection with the Offering, on May 28, 2026, the Company entered into a placement agency agreement (the “Placement Agency Agreement”) with Maxim Group LLC, as placement agent","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/0001193125-26-251789-index.htm"}},{"accession":"0001213900-26-063576","ticker":"LOKV","company_name":"Live Oak Acquisition Corp. V","filed_at":"2026-06-01T21:00:23+00:00","headline":"Live Oak enters Forward Purchase Agreement to back Teamshares merger, up to 4M shares at ~$10.54","event_type":"other_material","sec_items":["1.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-063576","json":"https://secwatch.observer/filing/0001213900-26-063576.json","markdown":"https://secwatch.observer/filing/0001213900-26-063576.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2048951/000121390026063576/0001213900-26-063576-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2048951/000121390026063576/ea0292781-8k425_liveoak5.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"IB Acquisition Corp. (the “Company”) entered into Amendment No. 2 (the “Trust Amendment”) to the Investment Management Trust Agreement, dated as of March 25, 2024, with Continental Stock Transfer & Trust Company, as trustee (the “Trustee”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","comparable_excerpt":"On June 1, 2026, Live Oak Acquisition Corp. V, a Cayman Island exempted company (\" Live Oak \"), and HB Strategies LLC (\" Seller \" or \" FPA Investor \") entered into an agreement (the \" Forward Purchase Agreement \") for an OTC Prepaid Share Forward Transaction-Optional Early Termination (the \" Forward Purchase Transaction \") in connection with Live Oak’s proposed initial business combination (the \" Business Combination \") with Teamshares Inc., a Delaware corporation (\" Teamshares \" and the surviving public company following consummation of the Business Combination, the \" Combined Company \"), which is the subject of the previously-disclosed Agreement and Plan of Merger entered into by Live Oak and Teamshares as of November 14, 2025 (as amended as of April 1, 2026, and as may be further amended or supplemented from time to time, the \" Merger Agreement \").","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2048951/000121390026063576/0001213900-26-063576-index.htm"}},{"accession":"0000790816-26-000019","ticker":null,"company_name":"BRANDYWINE OPERATING PARTNERSHIP, L.P.","filed_at":"2026-06-01T20:30:42+00:00","headline":"Brandywine extends revolver maturity to Dec 2026; shareholders OK 5M share increase for LTIP","event_type":"other_material","sec_items":["1.01","2.03","5.02","5.07","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000790816-26-000019","json":"https://secwatch.observer/filing/0000790816-26-000019.json","markdown":"https://secwatch.observer/filing/0000790816-26-000019.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1060386/000079081626000019/0000790816-26-000019-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/790816/000079081626000019/bdn-20260528.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"IB Acquisition Corp. (the “Company”) entered into Amendment No. 2 (the “Trust Amendment”) to the Investment Management Trust Agreement, dated as of March 25, 2024, with Continental Stock Transfer & Trust Company, as trustee (the “Trustee”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","comparable_excerpt":"tnership, L.P., a Delaware limited partnership (the “Operating Partnership” and, together with the Company, the “Borrowers”) extended the maturity date of the Borrowers’ revolving credit facility (the “Revolving Credit Facility”) provided under the Borrowers’ Second Amended and Restated Credit Agreement, dated as of June 30, 2022 (the “Credit Agreement”), by and among the Borrowers, Bank of America, N.A., as administrative agent and lender, and the other agents and lenders party thereto, for a period of six months from June 30, 2026 to December 30, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1060386/000079081626000019/0000790816-26-000019-index.htm"}},{"accession":"0001683168-26-004423","ticker":"CITR","company_name":"CitroTech Inc.","filed_at":"2026-06-01T20:15:28+00:00","headline":"CitroTech exchanges all Series A Preferred for Series C Convertible; BoltRock gets board rights","event_type":"other_material","sec_items":["1.01","3.02","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-004423","json":"https://secwatch.observer/filing/0001683168-26-004423.json","markdown":"https://secwatch.observer/filing/0001683168-26-004423.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/894556/000168316826004423/0001683168-26-004423-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/894556/000168316826004423/citro_8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"IB Acquisition Corp. (the “Company”) entered into Amendment No. 2 (the “Trust Amendment”) to the Investment Management Trust Agreement, dated as of March 25, 2024, with Continental Stock Transfer & Trust Company, as trustee (the “Trustee”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","comparable_excerpt":"On May 28, 2026, CitroTech Inc., a Wyoming corporation (the “Company”), entered into Stock Exchange and Stockholders Agreements (the “Exchange Agreements”) with the holders (the “Holders”) of the Company’s outstanding Series A Preferred Stock","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/894556/000168316826004423/0001683168-26-004423-index.htm"}},{"accession":"0001683168-26-004424","ticker":"LTRX","company_name":"LANTRONIX INC","filed_at":"2026-06-01T20:15:28+00:00","headline":"Lantronix prices $30M common stock offering at $7.20/share; net proceeds ~$32.3M","event_type":"other_material","sec_items":["1.01","7.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-004424","json":"https://secwatch.observer/filing/0001683168-26-004424.json","markdown":"https://secwatch.observer/filing/0001683168-26-004424.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1114925/000168316826004424/0001683168-26-004424-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1114925/000168316826004424/lantronix_8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"IB Acquisition Corp. (the “Company”) entered into Amendment No. 2 (the “Trust Amendment”) to the Investment Management Trust Agreement, dated as of March 25, 2024, with Continental Stock Transfer & Trust Company, as trustee (the “Trustee”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","comparable_excerpt":"On May 29, 2026, Lantronix, Inc. (the “Company”) entered into an underwriting agreement (the “Underwriting Agreement”) with Needham & Company, LLC and Canaccord Genuity LLC, as underwriters (together, the “Underwriters”), pursuant to which the Company agreed to sell, and the Underwriters agreed to purchase, 4,166,667 shares (the “Firm Shares”) of the Company’s common stock","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1114925/000168316826004424/0001683168-26-004424-index.htm"}},{"accession":"0001628280-26-039465","ticker":"IOT","company_name":"Samsara Inc.","filed_at":"2026-06-01T20:07:41+00:00","headline":"Samsara Inc. reincorporates from Delaware to Nevada, effective June 1, 2026","event_type":"other_material","sec_items":["3.03","5.03","9.01"],"materiality_score":0.45,"calibrated_materiality_score":0.45,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-039465","json":"https://secwatch.observer/filing/0001628280-26-039465.json","markdown":"https://secwatch.observer/filing/0001628280-26-039465.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1642896/000162828026039465/0001628280-26-039465-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1642896/000162828026039465/iot-20260601.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company adopted a Second Amendment to its Amended and Restated Articles of Incorporation (the “Extension Amendment”). The Extension Amendment, among other things, (i) extends the date by which the Company must consummate its initial business combination to September 28, 2026 or such later date as may be approved by the Company’s stockholders in accordance with its amended and restated articles of incorporation","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","comparable_excerpt":"the reincorporation of the Company from the State of Delaware to the State of Nevada (the “Reincorporation”) became effective on June 1, 2026, at 12:02 a.m. Pacific Time","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1642896/000162828026039465/0001628280-26-039465-index.htm"}},{"accession":"0000943374-26-000219","ticker":"DCOM","company_name":"Dime Community Bancshares, Inc. /NY/","filed_at":"2026-06-01T20:02:33+00:00","headline":"Dime Commercial Bancshares name change effective; three executives amend employment agreements","event_type":"other_material","sec_items":["5.02","5.03","5.07","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000943374-26-000219","json":"https://secwatch.observer/filing/0000943374-26-000219.json","markdown":"https://secwatch.observer/filing/0000943374-26-000219.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/0000943374-26-000219-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/form8k_052826.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company adopted a Second Amendment to its Amended and Restated Articles of Incorporation (the “Extension Amendment”). The Extension Amendment, among other things, (i) extends the date by which the Company must consummate its initial business combination to September 28, 2026 or such later date as may be approved by the Company’s stockholders in accordance with its amended and restated articles of incorporation","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315226013210/0001493152-26-013210-index.htm","comparable_excerpt":"On May 28, 2026, the Company filed with the Department of State of the State of New York a Certificate of Amendment to Certificate of Incorporation to change our corporate name from Dime Community Bancshares, Inc. to Dime Commercial Bancshares, Inc., effective immediate.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/0000943374-26-000219-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}