---
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"
generated_at: "2026-05-30T03:02:14.337166+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Willow Tree Capital completes mergers to form BDC, issues 11.7M shares for ~$184M net assets

## Summary
- 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).

## SEC filing metadata
- accession: 0001944831-24-000027
- form_type: 8-K
- cik: 0001944831
- company_name: Willow Tree Capital Corp
- filed_at: 2024-11-08T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 1.01, 2.01, 2.03, 3.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001944831-24-000027
- JSON: https://secwatch.observer/filing/0001944831-24-000027.json
- Plain text: https://secwatch.observer/filing/0001944831-24-000027.txt

## Key facts
- M&A Transactions
  Willow Tree Capital Corp completed a transaction involving Willow Tree Credit Partners LP (closed 2024-11-08).
  - Counterparty: Willow Tree Credit Partners LP
  - Closing: 2024-11-08
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1944831/000194483124000027/0001944831-24-000027-index.htm

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