{"schema_version":"secwatch.filing_event.v1","accession":"0001939433-26-000067","form_type":"8-K","ticker":null,"cik":"0001939433","company_name":"Cohen & Steers Income Opportunities REIT, Inc.","filed_at":"2026-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.301785+00:00","generated_at":"2026-05-14T22:04:37.015214+00:00","sec_items":["3.02"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Cohen & Steers Income Opportunities REIT raises $13.3M via unregistered share issuance","bullets":["Issued 823,007 Class P shares ($9.75M), 106,371 Class B shares ($1.215M), 186,088 Class R-I shares ($2.127M), 17,035 Class R-S shares ($195K) on May 1, 2026.","Total aggregate consideration of $13.287 million; no upfront selling commissions paid.","Offer and sale exempt from registration under Section 4(a)(2) and Regulation D of the Securities Act."],"urls":{"canonical":"https://secwatch.observer/filing/0001939433-26-000067","json":"https://secwatch.observer/filing/0001939433-26-000067.json","markdown":"https://secwatch.observer/filing/0001939433-26-000067.md","text":"https://secwatch.observer/filing/0001939433-26-000067.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1939433/000193943326000067/0001939433-26-000067-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1939433/000193943326000067/cnsreit-20260501.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T22:04:37.015214+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":[{"claim_id":"c57da0d38643b25c8fb61c8cbb039ffbee808faf","claim":"Cohen & Steers Income Opportunities REIT, Inc. issued Class P: 823,007; Class B: 106,371; Class R-I: 186,088; Class R-S: 17,035 of common stock to unregistered for Aggregate Consideration: Class P $9,750,000; Class B $1,215,000; Class R-I $2,127,000; Class R-S $195,000.","evidence_excerpt":"On May 1, 2026, Cohen & Steers Income Opportunities REIT, Inc. issued the following shares: Common Shares Number of Shares Sold Aggregate Consideration (1) Class P 823,007 $9,750,000 Class B 106,371 $1,215,000 Class R-I 186,088 $2,127,000 Class R-S 17,035 $195,000","evidence_source":"SEC 8-K Item 3.02/3.03","evidence_url":"https://www.sec.gov/Archives/edgar/data/1939433/000193943326000067/0001939433-26-000067-index.htm","confidence":0.9,"family_label":"Equity Issuances","details":[{"label":"Security","value":"common stock"},{"label":"Shares","value":"Class P: 823,007; Class B: 106,371; Class R-I: 186,088; Class R-S: 17,035"},{"label":"Purchaser","value":"unregistered"},{"label":"Consideration","value":"Aggregate Consideration: Class P $9,750,000; Class B $1,215,000; Class R-I $2,127,000; Class R-S $195,000"}],"fact_type":"equity_issuance"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}