{"filing":{"accession_number":"0001193125-26-245390","cik":"0001566011","ticker":null,"company_name":"PBF Holding Co LLC","form":"8-K","filing_date":"2026-05-28","report_date":null,"primary_document":"d16410d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1566011/000119312526245390/d16410d8k.htm"},"events":[{"id":8454,"run_id":7420,"accession_number":"0001193125-26-245390","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"PBF Energy entered into a material definitive agreement on May 28, 2026, issuing $500 million in 7.250% Senior Notes due 2034 under an Indenture with multiple guarantors. The net proceeds of $492.7 million were used to refinance existing 6.00% senior notes due 2028, representing a material capital structure event.","company_name":"PBF Holding Co LLC","ticker":null,"filing_date":"2026-05-28","form":"8-K","submitted_at":null,"items":[{"id":2344,"accession_number":"0001193125-26-245390","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"PBF Energy entered into a material definitive agreement on May 28, 2026, issuing $500 million in 7.250% Senior Notes due 2034 under an Indenture with multiple guarantors. While this is a debt issuance rather than a traditional M\u0026A transaction, Item 1.01 captures \"entry into a material definitive agreement,\" and the $500 million financing with net proceeds of $492.7 million to refinance existing 6.00% senior notes due 2028 represents a material capital structure event. The alternative classification would be \"other_material\" if debt issuances are not considered M\u0026A activity, but the Item 1.01 designation and the materiality of the transaction amount suggest this fits the broader M\u0026A activity category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:39:36.228052+00:00","company_name":"","ticker":null,"filing_date":""},{"id":2345,"accession_number":"0001193125-26-245390","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 2.03 discloses creation of a direct financial obligation via Notes and an Indenture, with details incorporated from Item 1.01. Without access to Item 1.01, the specific nature of the obligation cannot be determined—it could represent debt issuance (ma_activity if part of a financing transaction), a covenant breach trigger, or another material financial event. The reference structure prevents definitive classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:39:36.228052+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2344,"accession_number":"0001193125-26-245390","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"PBF Energy entered into a material definitive agreement on May 28, 2026, issuing $500 million in 7.250% Senior Notes due 2034 under an Indenture with multiple guarantors. While this is a debt issuance rather than a traditional M\u0026A transaction, Item 1.01 captures \"entry into a material definitive agreement,\" and the $500 million financing with net proceeds of $492.7 million to refinance existing 6.00% senior notes due 2028 represents a material capital structure event. The alternative classification would be \"other_material\" if debt issuances are not considered M\u0026A activity, but the Item 1.01 designation and the materiality of the transaction amount suggest this fits the broader M\u0026A activity category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:39:36.228052+00:00","company_name":"PBF Holding Co LLC","ticker":null,"filing_date":"2026-05-28"},{"id":2345,"accession_number":"0001193125-26-245390","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 2.03 discloses creation of a direct financial obligation via Notes and an Indenture, with details incorporated from Item 1.01. Without access to Item 1.01, the specific nature of the obligation cannot be determined—it could represent debt issuance (ma_activity if part of a financing transaction), a covenant breach trigger, or another material financial event. The reference structure prevents definitive classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:39:36.228052+00:00","company_name":"PBF Holding Co LLC","ticker":null,"filing_date":"2026-05-28"}]}