{"filing":{"accession_number":"0001104659-26-117587","cik":"0000001800","ticker":"ABT","company_name":"ABBOTT LABORATORIES","form":"8-K","filing_date":"2026-10-21","report_date":"2026-10-21","primary_document":"tm2627971d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1800/000110465926117587/tm2627971d1_8k.htm"},"events":[{"id":36651,"run_id":33795,"accession_number":"0001104659-26-117587","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"Abbott announced its intention to separate its global Nutrition business into an independent, publicly traded company through a tax-free distribution to shareholders, expected to be completed by end of 2027. This constitutes a material disposition and change of control event—the Nutrition business with ~$8.5 billion in annual sales will be spun off as a separate entity, fundamentally restructuring Abbott's portfolio and creating two distinct public companies. The announcement explicitly states this is a separation transaction with regulatory approvals and Board approval required, fitting the definition of material M\u0026A activity under Items 1.01/2.01.","company_name":"ABBOTT LABORATORIES","ticker":"ABT","filing_date":"2026-10-21","form":"8-K","submitted_at":null,"items":[{"id":41135,"accession_number":"0001104659-26-117587","item_number":"8.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Abbott announced its intention to separate its global Nutrition business into an independent, publicly traded company through a tax-free distribution to shareholders, expected to be completed by end of 2027. This constitutes a material disposition and change of control event—the Nutrition business with ~$8.5 billion in annual sales will be spun off as a separate entity, fundamentally restructuring Abbott's portfolio and creating two distinct public companies. The announcement explicitly states this is a separation transaction with regulatory approvals and Board approval required, fitting the definition of material M\u0026A activity under Items 1.01/2.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T13:20:38.053735+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":41135,"accession_number":"0001104659-26-117587","item_number":"8.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Abbott announced its intention to separate its global Nutrition business into an independent, publicly traded company through a tax-free distribution to shareholders, expected to be completed by end of 2027. This constitutes a material disposition and change of control event—the Nutrition business with ~$8.5 billion in annual sales will be spun off as a separate entity, fundamentally restructuring Abbott's portfolio and creating two distinct public companies. The announcement explicitly states this is a separation transaction with regulatory approvals and Board approval required, fitting the definition of material M\u0026A activity under Items 1.01/2.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T13:20:38.053735+00:00","company_name":"ABBOTT LABORATORIES","ticker":"ABT","filing_date":"2026-10-21"}]}