{"filing":{"accession_number":"0001104659-26-063919","cik":"0001746109","ticker":null,"company_name":"Bank First Corp","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"tm2615088d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1746109/000110465926063919/tm2615088d1_8k.htm"},"classifications":[{"id":100,"accession_number":"0001104659-26-063919","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"Bank First Corporation entered into an Agreement and Plan of Merger with PSB Holdings, Inc., whereby PSB will merge into BFC with an exchange ratio of 0.3470 BFC shares per PSB share. The transaction is expected to close in Q4 2026 and involves the merger of both parent companies and their subsidiary banks. This is a material acquisition/merger transaction clearly within Item 1.01 scope.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:16:01.612284+00:00","company_name":"Bank First Corp","ticker":null,"filing_date":"2026-05-19"},{"id":101,"accession_number":"0001104659-26-063919","item_number":"8.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"The filing discloses Bank First Corp's (BFC) entry into a Merger Agreement with PSB, announced via joint press release on May 19, 2026. The section details the proposed merger transaction, including expected synergies, integration risks, shareholder approval requirements, and regulatory filings. This constitutes a material acquisition/merger event under Item 8.01 (Other Events), which would materially affect investor assessment of the registrant's strategic direction and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:16:01.612284+00:00","company_name":"Bank First Corp","ticker":null,"filing_date":"2026-05-19"}]}