{"filing":{"accession_number":"0001193125-26-331466","cik":"0001332551","ticker":"ACR-PD","company_name":"ACRES Commercial Realty Corp.","form":"8-K","filing_date":"2026-08-04","report_date":"2026-08-04","primary_document":"acr-20260804.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526331466/acr-20260804.htm"},"events":[{"id":23557,"run_id":21291,"accession_number":"0001193125-26-331466","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"summary":"The filing discloses the expected completion of a merger and internalization transaction on August 6, 2026. ACRES Commercial Realty Corp. will acquire ACRES Capital Corp (its external manager) through a merger, with ACC shareholders receiving 2.61882 shares of ACR common stock per share (7,478,994 shares total), and the Company will become internally managed. This is a material acquisition and change of control event under Item 1.01/2.01 standards, even though disclosed under Item 8.01.","company_name":"ACRES Commercial Realty Corp.","ticker":"ACR-PD","filing_date":"2026-08-04","form":"8-K","submitted_at":null,"items":[{"id":23817,"accession_number":"0001193125-26-331466","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The filing discloses the expected completion of a merger and internalization transaction on August 6, 2026. ACRES Commercial Realty Corp. will acquire ACRES Capital Corp (its external manager) through a merger, with ACC shareholders receiving 2.61882 shares of ACR common stock per share (7,478,994 shares total), and the Company will become internally managed. This is a material acquisition and change of control event under Item 1.01/2.01 standards, even though disclosed under Item 8.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T10:43:40.484918+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":23817,"accession_number":"0001193125-26-331466","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The filing discloses the expected completion of a merger and internalization transaction on August 6, 2026. ACRES Commercial Realty Corp. will acquire ACRES Capital Corp (its external manager) through a merger, with ACC shareholders receiving 2.61882 shares of ACR common stock per share (7,478,994 shares total), and the Company will become internally managed. This is a material acquisition and change of control event under Item 1.01/2.01 standards, even though disclosed under Item 8.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T10:43:40.484918+00:00","company_name":"ACRES Commercial Realty Corp.","ticker":"ACR-PD","filing_date":"2026-08-04"}]}