{"schema_version":"secwatch.filing_event.v1","accession":"0001605297-23-000006","form_type":"8-K","ticker":"HRB","cik":"0000012659","company_name":"H&R BLOCK INC","filed_at":"2023-05-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.222418+00:00","generated_at":"2026-06-14T11:19:05.025154+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"H&R Block amends credit agreement to replace LIBOR with SOFR ahead of June 2023 cessation","bullets":["On May 25, 2023, H&R Block and subsidiary Block Financial entered First Amendment to credit agreement.","Amendment replaces LIBOR-based interest rates with SOFR-based rates for borrowings under the facility.","Existing Eurodollar Loans are grandfathered until their current Interest Period ends.","Conditions include no default, receipt of resolutions, and payment of fees; no new commitments added.","Multiple lenders, including JPMorgan, Bank of America, PNC, TD Bank, U.S. Bank, and others, consented."],"urls":{"canonical":"https://secwatch.observer/filing/0001605297-23-000006","json":"https://secwatch.observer/filing/0001605297-23-000006.json","markdown":"https://secwatch.observer/filing/0001605297-23-000006.md","text":"https://secwatch.observer/filing/0001605297-23-000006.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/12659/000160529723000006/0001605297-23-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/12659/000160529723000006/hrb-20230525.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T11:19:05.025154+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":"e94b6df22452cfe9fa391a37b153776ae06f510b","claim":"H&R BLOCK INC amended First Amendment with JPMorgan Chase Bank, N.A., as administrative agent (effective 2023-05-25).","evidence_excerpt":"On May 25, 2023, H&R Block, Inc. (the “Company”) and its wholly-owned subsidiary, Block Financial LLC (“Block Financial”), entered into the First Amendment (the “Amendment”) to the Fourth Amended and Restated Credit and Guarantee Agreement, dated as of June 11, 2021 (the “Agreement”), by and among Block Financial, as borrower, the Company, as guarantor, the lenders party thereto from time to time (the “Lenders”), and JPMorgan Chase Bank, N.A., as administrative agent (the “Agent”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/12659/000160529723000006/0001605297-23-000006-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"credit facility"},{"label":"Counterparty","value":"JPMorgan Chase Bank, N.A., as administrative agent"},{"label":"Effective","value":"2023-05-25"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}