{"filing":{"accession_number":"0001140361-26-028542","cik":"0001358239","ticker":null,"company_name":"SLM Student Loan Trust 2006-5","form":"8-K","filing_date":"2026-07-15","report_date":null,"primary_document":"ef20078005_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1358239/000114036126028542/ef20078005_8k.htm"},"events":[{"id":18173,"run_id":16326,"accession_number":"0001140361-26-028542","anchor_item_number":"8.01","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.72,"summary":"The filing discloses the furnishing of a preliminary remarketing memorandum for the reset and remarketing of approximately $165.7 million in Class A-6B and Class A-6C student loan-backed notes originally issued in 2006. This is a material capital markets event involving the refinancing/reset of existing debt obligations, but it does not fit neatly into the debt_issuance category (which applies to creation of new obligations) nor any other specific category. The remarketing is an operational/capital management activity that would affect investor assessment of the trust's liquidity and refinancing risk, making it material and best classified as operational_other.","company_name":"SLM Student Loan Trust 2006-5","ticker":null,"filing_date":"2026-07-15","form":"8-K","submitted_at":null,"items":[{"id":16906,"accession_number":"0001140361-26-028542","item_number":"8.01","item_title":null,"event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.72,"reasoning":"The filing discloses the furnishing of a preliminary remarketing memorandum for the reset and remarketing of approximately $165.7 million in Class A-6B and Class A-6C student loan-backed notes originally issued in 2006. This is a material capital markets event involving the refinancing/reset of existing debt obligations, but it does not fit neatly into the debt_issuance category (which applies to creation of new obligations) nor any other specific category. The remarketing is an operational/capital management activity that would affect investor assessment of the trust's liquidity and refinancing risk, making it material and best classified as operational_other.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-15T20:34:45.633893+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":16906,"accession_number":"0001140361-26-028542","item_number":"8.01","item_title":null,"event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.72,"reasoning":"The filing discloses the furnishing of a preliminary remarketing memorandum for the reset and remarketing of approximately $165.7 million in Class A-6B and Class A-6C student loan-backed notes originally issued in 2006. This is a material capital markets event involving the refinancing/reset of existing debt obligations, but it does not fit neatly into the debt_issuance category (which applies to creation of new obligations) nor any other specific category. The remarketing is an operational/capital management activity that would affect investor assessment of the trust's liquidity and refinancing risk, making it material and best classified as operational_other.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-15T20:34:45.633893+00:00","company_name":"SLM Student Loan Trust 2006-5","ticker":null,"filing_date":"2026-07-15"}]}