{"filing":{"accession_number":"0001104659-26-117198","cik":"0000915840","ticker":"BZH","company_name":"BEAZER HOMES USA INC","form":"8-K","filing_date":"2026-10-20","report_date":"2026-10-20","primary_document":"tm2622398d20_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/915840/000110465926117198/tm2622398d20_8k.htm"},"events":[{"id":36308,"run_id":33475,"accession_number":"0001104659-26-117198","anchor_item_number":"2.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"summary":"Beazer Homes USA Inc. was acquired by Parent through a merger of Merger Sub into the Company, with the Company surviving as a wholly owned subsidiary of Parent at $33.50 per share in cash. The merger consummation involved repayment and termination of the Credit Agreement and redemption of $350 million in Senior Notes. All equity awards were converted to cash payments or cancelled.","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-10-20","form":"8-K","submitted_at":null,"items":[{"id":40679,"accession_number":"0001104659-26-117198","item_number":"1.02","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The disclosure centers on the consummation of a Merger (the \"Closing Date\"), in connection with which material debt obligations were repaid and terminated. The Credit Agreement was repaid in full and terminated, and $350 million in Senior Notes were redeemed in full upon the Effective Time of the Merger. This is a change-of-control transaction involving debt refinancing as part of the merger completion, making ma_activity the primary event type under Item 1.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"","ticker":null,"filing_date":""},{"id":40680,"accession_number":"0001104659-26-117198","item_number":"2.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"This Item 2.01 discloses the completion of a merger in which Beazer Homes USA Inc. was acquired by Parent through a merger of Merger Sub into the Company, with the Company surviving as a wholly owned subsidiary of Parent. The merger consideration was $33.50 per share in cash, and all equity awards were converted to cash payments or cancelled. This is a material change of control transaction that fundamentally alters the registrant's ownership and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"","ticker":null,"filing_date":""},{"id":40682,"accession_number":"0001104659-26-117198","item_number":"3.03","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Item 3.03 discloses material modification to security holder rights in connection with completion of a merger. The filing references Item 2.01 (which covers M\u0026A activity) and describes the Effective Time of the Merger when all security holders' rights were extinguished except for merger consideration. This is a core M\u0026A completion event, not merely a governance matter, as it involves the consummation of a material acquisition or change of control.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"","ticker":null,"filing_date":""},{"id":40683,"accession_number":"0001104659-26-117198","item_number":"5.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Item 5.01 discloses consummation of a merger resulting in a change of control, with Beazer Homes becoming a wholly owned subsidiary of Parent. This is a completed material acquisition/change of control transaction, the core event type for ma_activity. The filing explicitly references Item 2.01 (Completion of Acquisition or Disposition), confirming the merger's completion.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"","ticker":null,"filing_date":""},{"id":40684,"accession_number":"0001104659-26-117198","item_number":"5.02","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"While Item 5.02 formally discloses director resignations and appointments, the substance of this disclosure is the consummation of a merger (\"as of the Effective Time\"). The board changes are incidental consequences of the merger completion, not standalone executive changes. The filing explicitly references Item 2.01 (the merger itself) as the principal event, making ma_activity the more salient classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":36309,"run_id":33475,"accession_number":"0001104659-26-117198","anchor_item_number":"3.01","event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.95,"summary":"Following the merger consummation, Beazer Homes requested NYSE suspension of trading and filed Form 25 to delist and deregister shares under Section 12(b) of the Exchange Act, with delisting effective 10 days after Form 25 filing.","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-10-20","form":"8-K","submitted_at":null,"items":[{"id":40681,"accession_number":"0001104659-26-117198","item_number":"3.01","item_title":null,"event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a notice of delisting from the NYSE in connection with a merger consummation. The company has requested NYSE suspension of trading and filed Form 25 to delist and deregister shares under Section 12(b) of the Exchange Act, with delisting effective 10 days after Form 25 filing. This is a material event that fundamentally affects the registrant's public market status and investor access to the security.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":36310,"run_id":33475,"accession_number":"0001104659-26-117198","anchor_item_number":"5.03","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"The certificate of incorporation and bylaws of Beazer Homes were amended in connection with the consummation of the merger.","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-10-20","form":"8-K","submitted_at":null,"items":[{"id":40685,"accession_number":"0001104659-26-117198","item_number":"5.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The filing discloses amendments to the certificate of incorporation and bylaws of Beazer Homes in connection with the consummation of a merger (referenced in Item 2.01). While the Item 5.03 disclosure itself is a routine governance matter, the context of a merger closing makes this material to investors. The amendments are governance-related but the underlying transaction (merger) is the principal material event; however, since this section specifically addresses the charter and bylaw changes, governance_other is the most precise classification for this Item 5.03 disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":40679,"accession_number":"0001104659-26-117198","item_number":"1.02","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The disclosure centers on the consummation of a Merger (the \"Closing Date\"), in connection with which material debt obligations were repaid and terminated. The Credit Agreement was repaid in full and terminated, and $350 million in Senior Notes were redeemed in full upon the Effective Time of the Merger. This is a change-of-control transaction involving debt refinancing as part of the merger completion, making ma_activity the primary event type under Item 1.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-10-20"},{"id":40680,"accession_number":"0001104659-26-117198","item_number":"2.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"This Item 2.01 discloses the completion of a merger in which Beazer Homes USA Inc. was acquired by Parent through a merger of Merger Sub into the Company, with the Company surviving as a wholly owned subsidiary of Parent. The merger consideration was $33.50 per share in cash, and all equity awards were converted to cash payments or cancelled. This is a material change of control transaction that fundamentally alters the registrant's ownership and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-10-20"},{"id":40681,"accession_number":"0001104659-26-117198","item_number":"3.01","item_title":null,"event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a notice of delisting from the NYSE in connection with a merger consummation. The company has requested NYSE suspension of trading and filed Form 25 to delist and deregister shares under Section 12(b) of the Exchange Act, with delisting effective 10 days after Form 25 filing. This is a material event that fundamentally affects the registrant's public market status and investor access to the security.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-10-20"},{"id":40682,"accession_number":"0001104659-26-117198","item_number":"3.03","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Item 3.03 discloses material modification to security holder rights in connection with completion of a merger. The filing references Item 2.01 (which covers M\u0026A activity) and describes the Effective Time of the Merger when all security holders' rights were extinguished except for merger consideration. This is a core M\u0026A completion event, not merely a governance matter, as it involves the consummation of a material acquisition or change of control.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-10-20"},{"id":40683,"accession_number":"0001104659-26-117198","item_number":"5.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Item 5.01 discloses consummation of a merger resulting in a change of control, with Beazer Homes becoming a wholly owned subsidiary of Parent. This is a completed material acquisition/change of control transaction, the core event type for ma_activity. The filing explicitly references Item 2.01 (Completion of Acquisition or Disposition), confirming the merger's completion.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-10-20"},{"id":40684,"accession_number":"0001104659-26-117198","item_number":"5.02","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"While Item 5.02 formally discloses director resignations and appointments, the substance of this disclosure is the consummation of a merger (\"as of the Effective Time\"). The board changes are incidental consequences of the merger completion, not standalone executive changes. The filing explicitly references Item 2.01 (the merger itself) as the principal event, making ma_activity the more salient classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-10-20"},{"id":40685,"accession_number":"0001104659-26-117198","item_number":"5.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The filing discloses amendments to the certificate of incorporation and bylaws of Beazer Homes in connection with the consummation of a merger (referenced in Item 2.01). While the Item 5.03 disclosure itself is a routine governance matter, the context of a merger closing makes this material to investors. The amendments are governance-related but the underlying transaction (merger) is the principal material event; however, since this section specifically addresses the charter and bylaw changes, governance_other is the most precise classification for this Item 5.03 disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T12:55:49.230447+00:00","company_name":"BEAZER HOMES USA INC","ticker":"BZH","filing_date":"2026-10-20"}]}