{"schema_version":"secwatch.filing_event.v1","accession":"0001842279-23-000099","form_type":"8-K","ticker":"OPAL","cik":"0001842279","company_name":"OPAL Fuels Inc.","filed_at":"2023-11-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.966532+00:00","generated_at":"2026-06-07T22:21:28.652047+00:00","sec_items":["7.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"OPAL Fuels delays ITC sales, cuts FY2023 Adjusted EBITDA guidance by $8.5M due to IRS proposal","bullets":["IRS proposed regulations on Nov 17 create inconsistencies for ITC credits on renewable projects.","Company delaying pending ITC sales transactions until IRS clarifies issues.","Removing anticipated $8.5M ITC proceeds from FY2023 Adjusted EBITDA guidance.","Revised FY2023 Adjusted EBITDA guidance now $51.5-54.5M (down from $60-63M).","Proposed regulations are open for comment; final outcome uncertain."],"urls":{"canonical":"https://secwatch.observer/filing/0001842279-23-000099","json":"https://secwatch.observer/filing/0001842279-23-000099.json","markdown":"https://secwatch.observer/filing/0001842279-23-000099.md","text":"https://secwatch.observer/filing/0001842279-23-000099.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1842279/000184227923000099/0001842279-23-000099-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1842279/000184227923000099/opal-20231122.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T22:21:28.652047+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"}