---
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"
generated_at: "2026-06-23T04:37:16.022656+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Laureate Education to pay $0.83/share special distribution on Oct 12, 2022; provides tax details

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 8.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-22-026197
- JSON: https://secwatch.observer/filing/0001628280-22-026197.json
- Plain text: https://secwatch.observer/filing/0001628280-22-026197.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.