{"filing":{"accession_number":"0001193125-26-328612","cik":"0000906107","ticker":"EQR","company_name":"EQUITY RESIDENTIAL","form":"8-K","filing_date":"2026-07-31","report_date":"2026-07-31","primary_document":"eqr-20260731.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/906107/000119312526328612/eqr-20260731.htm"},"events":[{"id":22408,"run_id":20271,"accession_number":"0001193125-26-328612","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"summary":"This 8-K Item 8.01 discloses a material merger transaction between AvalonBay Communities, Inc. and Equity Residential, with an Agreement and Plan of Merger entered into on May 20, 2026. The filing provides unaudited pro forma condensed consolidated financial statements reflecting the proposed combination, which is a classic material acquisition/change of control event. The merger is expected to close in the second half of 2026, with legacy AvalonBay stockholders owning approximately 51% and legacy Equity Residential shareholders approximately 49% of the combined company post-closing.","company_name":"EQUITY RESIDENTIAL","ticker":"EQR","filing_date":"2026-07-31","form":"8-K","submitted_at":null,"items":[{"id":22336,"accession_number":"0001193125-26-328612","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"This 8-K discloses a material acquisition and merger transaction. On May 20, 2026, AvalonBay Communities, Inc. agreed to merge with Equity Residential (the legal acquirer) in a stock-for-stock transaction with an exchange ratio of 2.793 Equity Residential Common Shares per AvalonBay share. The filing includes unaudited pro forma condensed consolidated financial statements showing the combined company's projected balance sheet and operations, with legacy AvalonBay stockholders expected to own approximately 51% and legacy Equity Residential shareholders approximately 49% of the combined entity post-closing. This is a classic material acquisition/merger disclosure under Item 8.01 (Other Events), with completion expected in the second half of 2026.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T00:13:58.613424+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":22336,"accession_number":"0001193125-26-328612","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"This 8-K discloses a material acquisition and merger transaction. On May 20, 2026, AvalonBay Communities, Inc. agreed to merge with Equity Residential (the legal acquirer) in a stock-for-stock transaction with an exchange ratio of 2.793 Equity Residential Common Shares per AvalonBay share. The filing includes unaudited pro forma condensed consolidated financial statements showing the combined company's projected balance sheet and operations, with legacy AvalonBay stockholders expected to own approximately 51% and legacy Equity Residential shareholders approximately 49% of the combined entity post-closing. This is a classic material acquisition/merger disclosure under Item 8.01 (Other Events), with completion expected in the second half of 2026.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T00:13:58.613424+00:00","company_name":"EQUITY RESIDENTIAL","ticker":"EQR","filing_date":"2026-07-31"}]}