{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-028132","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2026-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.670462+00:00","generated_at":"2026-05-15T02:32:37.042308+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ACNB increases regular dividend 10.5%, declares $0.50 special dividend, and authorizes new share buyback","bullets":["Regular quarterly dividend raised to $0.42 per share, up 10.5% from $0.38 in Q1 2026 and 23.5% from $0.34 in Q2 2025.","One-time special cash dividend of $0.50 per share declared, payable June 15 to record June 1, 2026.","New share repurchase program authorizes up to 310,000 shares (~3% of outstanding), replacing prior plan completed in June 2025.","Combined actions reflect confidence in balance sheet and growth prospects, per CEO James P. Helt."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-028132","json":"https://secwatch.observer/filing/0001628280-26-028132.json","markdown":"https://secwatch.observer/filing/0001628280-26-028132.md","text":"https://secwatch.observer/filing/0001628280-26-028132.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000162828026028132/0001628280-26-028132-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000162828026028132/acnb-20260428.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T02:32:37.042308+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"}