---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-23-001289"
form_type: "8-K"
ticker: null
cik: "0001289237"
company_name: "U. S. Premium Beef, LLC"
filed_at: "2023-03-03T23:59:59+00:00"
generated_at: "2026-06-18T12:50:01.796669+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# U.S. Premium Beef LLC amends LLC agreement to authorize pass-through entity tax elections

## Summary
- Board granted authority to make pass-through entity (PTE) tax elections in states where creditable against member taxes.
- Board may determine which members participate in PTE election and make special distributions to non-participating members.
- Amendment effective March 1, 2023; adopted by Board resolution without member approval.
- No disproportionate effect on any class of securities.

## SEC filing metadata
- accession: 0001683168-23-001289
- form_type: 8-K
- cik: 0001289237
- company_name: U. S. Premium Beef, LLC
- filed_at: 2023-03-03T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 3.03, 5.03, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1289237/000168316823001289/0001683168-23-001289-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1289237/000168316823001289/uspremium_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-23-001289
- JSON: https://secwatch.observer/filing/0001683168-23-001289.json
- Plain text: https://secwatch.observer/filing/0001683168-23-001289.txt

## Key facts
- Governance Changes
  U. S. Premium Beef, LLC: Board approved an amendment to the Amended and Restated Limited Liability Company Agreement to add provisions regarding pass-through entity elections and related distributions (effective 2023-03-01).
  - Change: charter amendment
  - Effective: 2023-03-01
  source text: On March 1, 2023, the Board of Directors (the “Board”) of U.S. Premium Beef, LLC (the “Company”) approved the Amendment to the Company’s Amended and Restated Limited Liability Company Agreement (the “Amendment”), effective as of such date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1289237/000168316823001289/0001683168-23-001289-index.htm

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