{"filing":{"accession_number":"0001140361-26-040375","cik":"0001358239","ticker":null,"company_name":"SLM Student Loan Trust 2006-5","form":"8-K","filing_date":"2026-10-21","report_date":"2026-10-21","primary_document":"ef20084142_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1358239/000114036126040375/ef20084142_8k.htm"},"events":[{"id":36890,"run_id":34009,"accession_number":"0001140361-26-040375","anchor_item_number":"8.01","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The filing discloses 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 application of 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 violation alleged), or other named financial types. It is clearly a financial matter involving modification of existing obligations.","company_name":"SLM Student Loan Trust 2006-5","ticker":null,"filing_date":"2026-10-21","form":"8-K","submitted_at":null,"items":[{"id":41448,"accession_number":"0001140361-26-040375","item_number":"8.01","item_title":null,"event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses 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 application of 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 violation alleged), or other named financial types. It is clearly a financial matter involving modification of existing obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T21:19:37.111133+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":41448,"accession_number":"0001140361-26-040375","item_number":"8.01","item_title":null,"event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses 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 application of 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 violation alleged), or other named financial types. It is clearly a financial matter involving modification of existing obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T21:19:37.111133+00:00","company_name":"SLM Student Loan Trust 2006-5","ticker":null,"filing_date":"2026-10-21"}]}
