What’s the Deal?

Form 8-K is a report public companies must file with the SEC to announce major corporate events on a current basis. All U.S. “reporting” companies are responsible for filing Forms 8-K to disclose recent material transactions or occurrences. Form 8-K lists the types of “reportable events” that trigger the requirement to file a Form 8-K and prescribes the related information to be included in the report. A reporting company may also voluntarily disclose certain other events on Form 8-K. Subject to certain exceptions described below, a Form 8-K must generally be filed within four business days of the triggering event.