{"schema_version":"secwatch.filing_event.v1","accession":"0001944831-24-000027","form_type":"8-K","ticker":null,"cik":"0001944831","company_name":"Willow Tree Capital Corp","filed_at":"2024-11-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.402571+00:00","generated_at":"2026-05-30T03:02:14.337166+00:00","sec_items":["1.01","2.01","2.03","3.02","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Willow Tree Capital completes mergers to form BDC, issues 11.7M shares for ~$184M net assets","bullets":["Company elected BDC on Nov 8, 2024; merged onshore and offshore funds into itself, surviving.","Issued 11,743,045 common shares in mergers; acquired net assets of ~$184.3M from the two funds.","Post-merger total assets ~$389M, consisting of 99 loans to 33 borrowers (term loans, revolvers).","Adviser to receive 1.25% annual management fee plus 12.5% incentive fee with 6% hurdle rate.","Entered $300M revolving credit facility (Ally Bank, 5-yr maturity) and $90M subscription line (City National)."],"urls":{"canonical":"https://secwatch.observer/filing/0001944831-24-000027","json":"https://secwatch.observer/filing/0001944831-24-000027.json","markdown":"https://secwatch.observer/filing/0001944831-24-000027.md","text":"https://secwatch.observer/filing/0001944831-24-000027.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1944831/000194483124000027/0001944831-24-000027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1944831/000194483124000027/wt-20241108.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T03:02:14.337166+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":"24b4f96be0ca6a1048e7f65cee036983140710e5","claim":"Willow Tree Capital Corp completed a transaction involving Willow Tree Credit Partners LP (closed 2024-11-08).","evidence_excerpt":"Item 2.01 – Completion of Acquisition or Disposition Assets. The information contained in Item 1.01 “Entry into a Material Definitive Agreement” under the heading “Merger Agreements” is incorporated by reference in this Item 2.01.","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1944831/000194483124000027/0001944831-24-000027-index.htm","confidence":0.1,"family_label":"M&A Transactions","details":[{"label":"Counterparty","value":"Willow Tree Credit Partners LP"},{"label":"Closing","value":"2024-11-08"}],"fact_type":"ma_transaction"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}