{"filing":{"accession_number":"0001140361-26-029263","cik":"0001358239","ticker":null,"company_name":"SLM Student Loan Trust 2006-5","form":"8-K","filing_date":"2026-07-22","report_date":null,"primary_document":"ef20078429_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1358239/000114036126029263/ef20078429_8k.htm"},"events":[{"id":19576,"run_id":17610,"accession_number":"0001140361-26-029263","anchor_item_number":"8.01","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The disclosure reports a failed remarketing of class A-6B and class A-6C notes issued by the trust, resulting in mandatory retention of notes by existing holders and a reset to a failed remarketing rate (SOFR plus 0.75% per annum). This is a material financial event affecting the terms and interest rates of outstanding debt securities, but does not fit the specific categories of debt_issuance (no new debt created), covenant_breach (no covenant violation stated), or other named financial types. The failed remarketing and forced rate reset constitute a material change to the financial obligations of noteholders.","company_name":"SLM Student Loan Trust 2006-5","ticker":null,"filing_date":"2026-07-22","form":"8-K","submitted_at":null,"items":[{"id":18698,"accession_number":"0001140361-26-029263","item_number":"8.01","item_title":null,"event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The disclosure reports a failed remarketing of class A-6B and class A-6C notes issued by the trust, resulting in mandatory retention of notes by existing holders and a reset to a failed remarketing rate (SOFR plus 0.75% per annum). This is a material financial event affecting the terms and interest rates of outstanding debt securities, but does not fit the specific categories of debt_issuance (no new debt created), covenant_breach (no covenant violation stated), or other named financial types. The failed remarketing and forced rate reset constitute a material change to the financial obligations of noteholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-22T20:24:28.862646+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":18698,"accession_number":"0001140361-26-029263","item_number":"8.01","item_title":null,"event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The disclosure reports a failed remarketing of class A-6B and class A-6C notes issued by the trust, resulting in mandatory retention of notes by existing holders and a reset to a failed remarketing rate (SOFR plus 0.75% per annum). This is a material financial event affecting the terms and interest rates of outstanding debt securities, but does not fit the specific categories of debt_issuance (no new debt created), covenant_breach (no covenant violation stated), or other named financial types. The failed remarketing and forced rate reset constitute a material change to the financial obligations of noteholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-22T20:24:28.862646+00:00","company_name":"SLM Student Loan Trust 2006-5","ticker":null,"filing_date":"2026-07-22"}]}