{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-22-026197","form_type":"8-K","ticker":"LAUR","cik":"0000912766","company_name":"LAUREATE EDUCATION, INC.","filed_at":"2022-10-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.980739+00:00","generated_at":"2026-06-23T04:37:16.022656+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Laureate Education to pay $0.83/share special distribution on Oct 12, 2022; provides tax details","bullets":["Special cash distribution of $0.83 per share; aggregate amount approximately $137 million based on record date shares.","Distribution payable on October 12, 2022 to holders of record as of September 28, 2022.","Non-corporate shareholders treat as partial liquidation (capital gain/loss); corporate shareholders as dividend; foreign non-corporate shareholders subject to 30% withholding on ~$0.25/share.","Company obtained IRS private letter ruling confirming partial liquidation treatment, but final net proceeds from Walden sale undetermined, which could affect tax treatment."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-22-026197","json":"https://secwatch.observer/filing/0001628280-22-026197.json","markdown":"https://secwatch.observer/filing/0001628280-22-026197.md","text":"https://secwatch.observer/filing/0001628280-22-026197.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/912766/000162828022026197/0001628280-22-026197-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/912766/000162828022026197/laur-20221011.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T04:37:16.022656+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"}