{"filing":{"accession_number":"0000051143-26-000047","cik":"0000051143","ticker":"IBM","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","form":"8-K","filing_date":"2026-05-28","report_date":null,"primary_document":"ibm-20260528.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/51143/000005114326000047/ibm-20260528.htm"},"events":[{"id":8293,"run_id":7280,"accession_number":"0000051143-26-000047","anchor_item_number":"7.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"summary":"IBM disclosed a $10B strategic investment plan over 5 years to advance quantum computing leadership, including R\u0026D, capex, ecosystem partnerships, manufacturing, and M\u0026A, with a target to deliver the first large-scale fault-tolerant quantum computer by 2029. This announcement also references a Letter of Intent with the Department of Commerce for a quantum chip foundry. While this involves forward-looking strategic commitments and potential M\u0026A activity, the disclosure is primarily a strategic business initiative and capital allocation announcement rather than a completed M\u0026A transaction, earnings release, or other specifically-defined event type. The material nature and investor significance warrant classification as a material event outside the more specific taxonomy categories.","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","ticker":"IBM","filing_date":"2026-05-28","form":"8-K","submitted_at":null,"items":[{"id":2132,"accession_number":"0000051143-26-000047","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"IBM disclosed a $10B strategic investment plan over 5 years to advance quantum computing leadership, including R\u0026D, capex, ecosystem partnerships, manufacturing, and M\u0026A, with a target to deliver the first large-scale fault-tolerant quantum computer by 2029. This announcement also references a Letter of Intent with the Department of Commerce for a quantum chip foundry. While this involves forward-looking strategic commitments and potential M\u0026A activity, the disclosure is primarily a strategic business initiative and capital allocation announcement rather than a completed M\u0026A transaction, earnings release, or other specifically-defined event type. The material nature and investor significance warrant classification as a material event outside the more specific taxonomy categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:10:33.727200+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2132,"accession_number":"0000051143-26-000047","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"IBM disclosed a $10B strategic investment plan over 5 years to advance quantum computing leadership, including R\u0026D, capex, ecosystem partnerships, manufacturing, and M\u0026A, with a target to deliver the first large-scale fault-tolerant quantum computer by 2029. This announcement also references a Letter of Intent with the Department of Commerce for a quantum chip foundry. While this involves forward-looking strategic commitments and potential M\u0026A activity, the disclosure is primarily a strategic business initiative and capital allocation announcement rather than a completed M\u0026A transaction, earnings release, or other specifically-defined event type. The material nature and investor significance warrant classification as a material event outside the more specific taxonomy categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:10:33.727200+00:00","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","ticker":"IBM","filing_date":"2026-05-28"}]}