{"filing":{"accession_number":"0001104659-26-064781","cik":"0000915912","ticker":"AVB","company_name":"AVALONBAY COMMUNITIES INC","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"tm2615292d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/915912/000110465926064781/tm2615292d1_8k.htm"},"events":[{"id":9305,"run_id":8162,"accession_number":"0001104659-26-064781","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"summary":"AvalonBay Communities entered into a definitive merger agreement with Equity Residential in an all-stock merger-of-equals transaction at an exchange ratio of 2.793 Equity Residential shares per AvalonBay share, announced on May 21, 2026. The transaction includes governance arrangements and equity award conversions, representing a material combination of two major REITs.","company_name":"AVALONBAY COMMUNITIES INC","ticker":"AVB","filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":893,"accession_number":"0001104659-26-064781","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"This Item 1.01 discloses entry into a definitive merger agreement between AvalonBay Communities and Equity Residential in an all-stock \"merger-of-equals\" transaction with an exchange ratio of 2.793 Equity Residential shares per AvalonBay share. The filing describes the material acquisition/combination of two major REITs, including governance arrangements, equity award conversions, and closing conditions—all hallmarks of a material M\u0026A transaction requiring Item 1.01 disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:30:55.223794+00:00","company_name":"","ticker":null,"filing_date":""},{"id":894,"accession_number":"0001104659-26-064781","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"AvalonBay entered into a Merger Agreement with Equity Residential, as announced via joint press release on May 21, 2026. This constitutes a material acquisition/change of control event. Although disclosed under Item 7.01 (Regulation FD Disclosure) rather than the typical Item 1.01, the substance is unmistakably a merger transaction that would materially affect a reasonable investor's assessment of the company.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:30:55.223794+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":893,"accession_number":"0001104659-26-064781","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"This Item 1.01 discloses entry into a definitive merger agreement between AvalonBay Communities and Equity Residential in an all-stock \"merger-of-equals\" transaction with an exchange ratio of 2.793 Equity Residential shares per AvalonBay share. The filing describes the material acquisition/combination of two major REITs, including governance arrangements, equity award conversions, and closing conditions—all hallmarks of a material M\u0026A transaction requiring Item 1.01 disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:30:55.223794+00:00","company_name":"AVALONBAY COMMUNITIES INC","ticker":"AVB","filing_date":"2026-05-21"},{"id":894,"accession_number":"0001104659-26-064781","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"AvalonBay entered into a Merger Agreement with Equity Residential, as announced via joint press release on May 21, 2026. This constitutes a material acquisition/change of control event. Although disclosed under Item 7.01 (Regulation FD Disclosure) rather than the typical Item 1.01, the substance is unmistakably a merger transaction that would materially affect a reasonable investor's assessment of the company.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:30:55.223794+00:00","company_name":"AVALONBAY COMMUNITIES INC","ticker":"AVB","filing_date":"2026-05-21"}]}