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A report that must be filed with the SEC to publicly disclose certain material corporate events, such as a change in control, a significant acquisition, a bankruptcy, or a change in the company's fiscal year or accounting firms.
A Form 8-K disclosure is triggered under Item 5.02(e) when a new equity plan is adopted. The actual grants made to senior executives under the plan do not need to be disclosed when the terms of the grants are materially similar with the terms of the plan disclosed in the 8-K. Therefore, details on grant size or performance criteria are not reported on the 8-K unless they are considered to be a material grant or award (e.g. a large grant inconsistent with prior grants).
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