{"filing":{"accession_number":"0001193125-26-430566","cik":"0000070858","ticker":"BAC-PS","company_name":"BANK OF AMERICA CORP /DE/","form":"8-K","filing_date":"2026-10-23","report_date":"2026-10-23","primary_document":"d176604d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/70858/000119312526430566/d176604d8k.htm"},"events":[{"id":37664,"run_id":34711,"accession_number":"0001193125-26-430566","anchor_item_number":"3.03","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.72,"summary":"Bank of America issued 80,000 shares of Series WW Preferred Stock on October 23, 2026, materially modifying shareholder rights by imposing dividend restrictions on common and junior preferred stock if full dividends on the Series WW Preferred Stock are not paid.","company_name":"BANK OF AMERICA CORP /DE/","ticker":"BAC-PS","filing_date":"2026-10-23","form":"8-K","submitted_at":null,"items":[{"id":42447,"accession_number":"0001193125-26-430566","item_number":"3.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.72,"reasoning":"Bank of America issued 80,000 shares of Series WW Preferred Stock on October 23, 2026, which materially modifies the rights of security holders by imposing dividend restrictions on common and junior preferred stock if full dividends on the Series WW Preferred Stock are not paid. This is a governance event involving modification of shareholder rights through a new security class, though it also has financial implications (preferred stock issuance). The Item 3.03 classification and focus on restrictions to shareholder rights rather than the issuance itself suggests governance is the primary domain.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T20:53:52.165025+00:00","company_name":"","ticker":null,"filing_date":""},{"id":42448,"accession_number":"0001193125-26-430566","item_number":"5.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"This disclosure concerns the filing of a Certificate of Designations to establish terms and preferences for a new series of preferred stock (Series WW). While the issuance of preferred stock itself could be material, this Item 5.03 filing is a routine governance/corporate formality documenting the designations and preferences of the security. The disclosure does not indicate a capital raise, acquisition, or other material business event—only the technical amendment to the Certificate of Incorporation to define the preferred stock's characteristics. This is administrative in nature and does not materially affect investor assessment of the registrant's financial condition or operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T20:53:52.165025+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":37665,"run_id":34711,"accession_number":"0001193125-26-430566","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"Bank of America sold 2,000,000 Depositary Shares representing interests in Series WW Preferred Stock on October 23, 2026, constituting a material capital issuance and distribution of equity securities.","company_name":"BANK OF AMERICA CORP /DE/","ticker":"BAC-PS","filing_date":"2026-10-23","form":"8-K","submitted_at":null,"items":[{"id":42449,"accession_number":"0001193125-26-430566","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Bank of America sold 2,000,000 Depositary Shares representing interests in Series WW Preferred Stock on October 23, 2026. This is a capital issuance of preferred equity securities, which constitutes a distribution of equity to investors and affects the capital structure. While this could also be classified as a dilutive issuance, the disclosure emphasizes the preferred stock offering itself rather than dilution concerns, and preferred stock issuances are commonly treated as dividend/distribution events in the taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T20:53:52.165025+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":42447,"accession_number":"0001193125-26-430566","item_number":"3.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.72,"reasoning":"Bank of America issued 80,000 shares of Series WW Preferred Stock on October 23, 2026, which materially modifies the rights of security holders by imposing dividend restrictions on common and junior preferred stock if full dividends on the Series WW Preferred Stock are not paid. This is a governance event involving modification of shareholder rights through a new security class, though it also has financial implications (preferred stock issuance). The Item 3.03 classification and focus on restrictions to shareholder rights rather than the issuance itself suggests governance is the primary domain.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T20:53:52.165025+00:00","company_name":"BANK OF AMERICA CORP /DE/","ticker":"BAC-PS","filing_date":"2026-10-23"},{"id":42448,"accession_number":"0001193125-26-430566","item_number":"5.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"This disclosure concerns the filing of a Certificate of Designations to establish terms and preferences for a new series of preferred stock (Series WW). While the issuance of preferred stock itself could be material, this Item 5.03 filing is a routine governance/corporate formality documenting the designations and preferences of the security. The disclosure does not indicate a capital raise, acquisition, or other material business event—only the technical amendment to the Certificate of Incorporation to define the preferred stock's characteristics. This is administrative in nature and does not materially affect investor assessment of the registrant's financial condition or operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T20:53:52.165025+00:00","company_name":"BANK OF AMERICA CORP /DE/","ticker":"BAC-PS","filing_date":"2026-10-23"},{"id":42449,"accession_number":"0001193125-26-430566","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Bank of America sold 2,000,000 Depositary Shares representing interests in Series WW Preferred Stock on October 23, 2026. This is a capital issuance of preferred equity securities, which constitutes a distribution of equity to investors and affects the capital structure. While this could also be classified as a dilutive issuance, the disclosure emphasizes the preferred stock offering itself rather than dilution concerns, and preferred stock issuances are commonly treated as dividend/distribution events in the taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T20:53:52.165025+00:00","company_name":"BANK OF AMERICA CORP /DE/","ticker":"BAC-PS","filing_date":"2026-10-23"}]}