secwatch.observer — SEC 8-K summary
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Issuer:     LAUREATE EDUCATION, INC. (LAUR)
CIK:        0000912766
Form:       8-K
Filed at:   2022-10-11T23:59:59+00:00
Accession:  0001628280-22-026197
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 8.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/912766/000162828022026197/0001628280-22-026197-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/912766/000162828022026197/laur-20221011.htm
  HTML page:      https://secwatch.observer/filing/0001628280-22-026197

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