{"filing":{"accession_number":"0001104659-26-092299","cik":"0000915840","ticker":"BZH","company_name":"BEAZER HOMES USA INC","form":"8-K","filing_date":"2026-08-07","report_date":"2026-08-06","primary_document":"tm2622398d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/915840/000110465926092299/tm2622398d1_8k.htm"},"events":[{"id":26068,"run_id":23679,"accession_number":"0001104659-26-092299","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"summary":"Beazer Homes entered into a definitive Agreement and Plan of Merger with Dream Finders Homes on August 6, 2026, whereby Dream Finders will acquire Beazer in an all-cash transaction at $33.50 per share (approximately $2.2 billion enterprise value), creating the sixth-largest U.S. homebuilder. The transaction is expected to close in Q4 2026, subject to customary closing conditions including stockholder approval and regulatory approvals, with the Board unanimously approving and recommending the transaction.","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-08-07","form":"8-K","submitted_at":null,"items":[{"id":27069,"accession_number":"0001104659-26-092299","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"Beazer Homes entered into a definitive Agreement and Plan of Merger with Dream Finders Homes on August 6, 2026, whereby Dream Finders will acquire Beazer in an all-cash transaction at $33.50 per share (approximately $2.2 billion enterprise value). This is a material acquisition creating the sixth-largest U.S. homebuilder, with the Board unanimously approving the transaction and recommending stockholder adoption. The filing explicitly discloses the merger agreement, consideration, conditions, and expected close in Q4 2026.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T03:03:40.313891+00:00","company_name":"","ticker":null,"filing_date":""},{"id":27071,"accession_number":"0001104659-26-092299","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"The disclosure announces that Beazer Homes and Dream Finders Homes have entered into a definitive merger agreement under which Dream Finders will acquire Beazer in an all-cash transaction at an enterprise value of approximately $2.2 billion, with Beazer shareholders to receive $33.50 per share in cash. This is a material acquisition creating the sixth-largest U.S. homebuilder, expected to close in Q4 2026 subject to customary closing conditions including shareholder approval and regulatory approvals.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T03:03:40.313891+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":26069,"run_id":23679,"accession_number":"0001104659-26-092299","anchor_item_number":"5.03","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"summary":"Beazer Homes adopted a bylaw amendment on August 6, 2026, establishing Delaware Court of Chancery as the exclusive forum for internal corporate claims and federal district courts for Securities Act claims.","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-08-07","form":"8-K","submitted_at":null,"items":[{"id":27070,"accession_number":"0001104659-26-092299","item_number":"5.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"Item 5.03 discloses a bylaw amendment adopted on August 6, 2026, establishing Delaware Court of Chancery as the exclusive forum for internal corporate claims and federal district courts for Securities Act claims. While this is a governance matter (bylaws amendment), it is a routine procedural provision that does not materially affect the registrant's operations, financial condition, or investor interests. The supplemental exhibit reveals a concurrent M\u0026A transaction (Dream Finders acquisition), but Item 5.03 itself addresses only the bylaw amendment, which is administrative in nature.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T03:03:40.313891+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":27069,"accession_number":"0001104659-26-092299","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"Beazer Homes entered into a definitive Agreement and Plan of Merger with Dream Finders Homes on August 6, 2026, whereby Dream Finders will acquire Beazer in an all-cash transaction at $33.50 per share (approximately $2.2 billion enterprise value). This is a material acquisition creating the sixth-largest U.S. homebuilder, with the Board unanimously approving the transaction and recommending stockholder adoption. The filing explicitly discloses the merger agreement, consideration, conditions, and expected close in Q4 2026.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T03:03:40.313891+00:00","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-08-07"},{"id":27070,"accession_number":"0001104659-26-092299","item_number":"5.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"Item 5.03 discloses a bylaw amendment adopted on August 6, 2026, establishing Delaware Court of Chancery as the exclusive forum for internal corporate claims and federal district courts for Securities Act claims. While this is a governance matter (bylaws amendment), it is a routine procedural provision that does not materially affect the registrant's operations, financial condition, or investor interests. The supplemental exhibit reveals a concurrent M\u0026A transaction (Dream Finders acquisition), but Item 5.03 itself addresses only the bylaw amendment, which is administrative in nature.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T03:03:40.313891+00:00","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-08-07"},{"id":27071,"accession_number":"0001104659-26-092299","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"The disclosure announces that Beazer Homes and Dream Finders Homes have entered into a definitive merger agreement under which Dream Finders will acquire Beazer in an all-cash transaction at an enterprise value of approximately $2.2 billion, with Beazer shareholders to receive $33.50 per share in cash. This is a material acquisition creating the sixth-largest U.S. homebuilder, expected to close in Q4 2026 subject to customary closing conditions including shareholder approval and regulatory approvals.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T03:03:40.313891+00:00","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-08-07"}]}