{"filing":{"accession_number":"0001193125-26-267630","cik":"0000026780","ticker":"DAN","company_name":"DANA Inc","form":"8-K","filing_date":"2026-06-11","report_date":null,"primary_document":"d71897d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/26780/000119312526267630/d71897d8k.htm"},"events":[{"id":5367,"run_id":4701,"accession_number":"0001193125-26-267630","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"summary":"Dana entered into definitive agreements with Eaton Corporation for a Reverse Morris Trust transaction involving a restructuring, distribution of SpinCo (Eaton's Vehicle and eMobility business), and merger of Dana into SpinCo, resulting in Dana becoming a wholly-owned subsidiary of SpinCo. This is a material change of control transaction unanimously approved by both boards, with former Dana shareholders owning approximately 49.9% of the combined entity post-closing. The transaction involves substantial asset transfers, a $1.1 billion cash payment, and $2.6 billion in bridge financing.","company_name":"DANA Inc","ticker":"DAN","filing_date":"2026-06-11","form":"8-K","submitted_at":null,"items":[{"id":6336,"accession_number":"0001193125-26-267630","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"Dana entered into definitive agreements with Eaton Corporation for a Reverse Morris Trust transaction involving a restructuring, distribution of SpinCo (Eaton's Vehicle and eMobility business), and merger of Dana into SpinCo, resulting in Dana becoming a wholly-owned subsidiary of SpinCo. This is a material change of control transaction unanimously approved by both boards, with former Dana shareholders owning approximately 49.9% of the combined entity post-closing. The transaction involves substantial asset transfers, a $1.1 billion cash payment, and $2.6 billion in bridge financing.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T20:30:07.035483+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":6336,"accession_number":"0001193125-26-267630","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"Dana entered into definitive agreements with Eaton Corporation for a Reverse Morris Trust transaction involving a restructuring, distribution of SpinCo (Eaton's Vehicle and eMobility business), and merger of Dana into SpinCo, resulting in Dana becoming a wholly-owned subsidiary of SpinCo. This is a material change of control transaction unanimously approved by both boards, with former Dana shareholders owning approximately 49.9% of the combined entity post-closing. The transaction involves substantial asset transfers, a $1.1 billion cash payment, and $2.6 billion in bridge financing.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T20:30:07.035483+00:00","company_name":"DANA Inc","ticker":"DAN","filing_date":"2026-06-11"}]}