{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-000714","form_type":"8-K","ticker":"AREC","cik":"0001590715","company_name":"American Resources Corp","filed_at":"2023-01-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.733212+00:00","generated_at":"2026-06-20T10:50:25.928307+00:00","sec_items":["7.01","9.0"],"event_type":"other_material","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"American Resources files Form 10 for spin-off of ReElement Technologies","bullets":["Filing of Form 10 with SEC for spin-off of ReElement into standalone public company.","Distribution ratio: ½ share of ReElement common stock per share of AREC, intended tax-free.","ReElement to ramp to 25,000 tpa lithium from recycled/virgin sources and 2,000 tpa rare earth elements.","ReElement will convert from LLC to corporation, establish independent board and officers.","Spin-off subject to SEC effectiveness; up to 90% of ReElement stock to be distributed to AREC shareholders."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-000714","json":"https://secwatch.observer/filing/0001654954-23-000714.json","markdown":"https://secwatch.observer/filing/0001654954-23-000714.md","text":"https://secwatch.observer/filing/0001654954-23-000714.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590715/000165495423000714/0001654954-23-000714-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590715/000165495423000714/arec_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T10:50:25.928307+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"}