{"filing":{"accession_number":"0000049071-26-000025","cik":"0000049071","ticker":null,"company_name":"HUMANA INC","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"hum-20260515.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/49071/000004907126000025/hum-20260515.htm"},"classifications":[{"id":16,"accession_number":"0000049071-26-000025","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Humana Inc. entered into material definitive agreements on May 15, 2026, establishing a $1.5 billion pre-capitalized trust securities facility with two trusts (Horseshoe Funding Trust I and II) that provides on-demand capital and liquidity through the issuance of up to $750 million in Senior Notes to each trust over extended periods (10 and 30 years respectively). While this is technically a financing arrangement rather than a traditional M\u0026A transaction, it represents a material capital structure transaction involving the entry into multiple definitive agreements with significant financial implications, fitting the substance of Item 1.01 disclosure requirements for material definitive agreements.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:12:23.055916+00:00","company_name":"HUMANA INC","ticker":null,"filing_date":"2026-05-19"},{"id":17,"accession_number":"0000049071-26-000025","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 2.03 discloses creation of a direct financial obligation or off-balance sheet arrangement by incorporating Item 1.01 by reference. Without access to Item 1.01's content, the specific nature of the obligation cannot be determined. The reference to \"off-balance sheet arrangement\" suggests a material financial commitment, but the actual event type (potentially ma_activity, covenant_breach, or dilutive_issuance) depends on Item 1.01's details. Classified as other_material pending visibility into the underlying transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:12:23.055916+00:00","company_name":"HUMANA INC","ticker":null,"filing_date":"2026-05-19"}]}