{"filing":{"accession_number":"0001437749-26-022156","cik":"0001012019","ticker":"RUSHB","company_name":"RUSH ENTERPRISES INC \\TX\\","form":"8-K","filing_date":"2026-06-30","report_date":null,"primary_document":"rusha20260630_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1012019/000143774926022156/rusha20260630_8k.htm"},"events":[{"id":15128,"run_id":13495,"accession_number":"0001437749-26-022156","anchor_item_number":"5.02","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The Board of Directors approved new base salaries for four named executive officers effective July 1, 2026, including CEO W.M. 'Rusty' Rush at $1,855,802, along with adjustments for the CFO, COO, and SVP.","company_name":"RUSH ENTERPRISES INC \\TX\\","ticker":"RUSHB","filing_date":"2026-06-30","form":"8-K","submitted_at":null,"items":[{"id":12777,"accession_number":"0001437749-26-022156","item_number":"5.02","item_title":null,"event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The Item 5.02 disclosure centers on the Board of Directors' approval of new base salaries for four named executive officers, effective July 1, 2026, including the CEO (W.M. \"Rusty\" Rush at $1,855,802), CFO, COO, and SVP. This is a compensatory arrangement disclosure under Item 5.02(e), distinct from an executive departure or appointment. The salary adjustments are material to investors' understanding of executive compensation and cost structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:31:23.980537+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":15129,"run_id":13495,"accession_number":"0001437749-26-022156","anchor_item_number":"7.01","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Rush Enterprises announced approval for dual listing of its Class A and Class B common stock on Nasdaq Texas, LLC effective July 1, 2026, while maintaining its primary listing on Nasdaq Global Select Market, representing a strategic expansion of capital access.","company_name":"RUSH ENTERPRISES INC \\TX\\","ticker":"RUSHB","filing_date":"2026-06-30","form":"8-K","submitted_at":null,"items":[{"id":12778,"accession_number":"0001437749-26-022156","item_number":"7.01","item_title":null,"event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Rush Enterprises announced approval for dual listing of its Class A and Class B common stock on Nasdaq Texas, LLC, effective July 1, 2026, while maintaining its primary listing on Nasdaq Global Select Market. This is a material operational and strategic event—a listing expansion that broadens capital access and reflects the company's Texas roots—but does not fit the specific categories of delisting_risk, ma_activity, or governance_other, as it involves neither a change of control, acquisition, nor a governance restructuring, but rather a strategic market listing decision.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:31:23.980537+00:00","company_name":"","ticker":null,"filing_date":""},{"id":12779,"accession_number":"0001437749-26-022156","item_number":"8.01","item_title":"Other Events.","event_type":"operational_other","event_domain":"operational","is_material":false,"confidence":0.75,"reasoning":"Rush Enterprises announced a dual listing of its common stock on Nasdaq Texas effective July 1, 2026, while maintaining its primary listing on Nasdaq Global Select Market. The filing explicitly states the dual listing \"will not involve the issuance of new shares or change the Company's governance structure or reporting obligations\" and does not affect investors' ability to trade on the existing Nasdaq Global Select Market. This is a listing expansion rather than a material operational, financial, or governance change, making it a routine administrative/strategic disclosure that does not materially affect the total mix of information available to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:31:23.980537+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":12777,"accession_number":"0001437749-26-022156","item_number":"5.02","item_title":null,"event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The Item 5.02 disclosure centers on the Board of Directors' approval of new base salaries for four named executive officers, effective July 1, 2026, including the CEO (W.M. \"Rusty\" Rush at $1,855,802), CFO, COO, and SVP. This is a compensatory arrangement disclosure under Item 5.02(e), distinct from an executive departure or appointment. The salary adjustments are material to investors' understanding of executive compensation and cost structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:31:23.980537+00:00","company_name":"RUSH ENTERPRISES INC \\TX\\","ticker":"RUSHB","filing_date":"2026-06-30"},{"id":12778,"accession_number":"0001437749-26-022156","item_number":"7.01","item_title":null,"event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Rush Enterprises announced approval for dual listing of its Class A and Class B common stock on Nasdaq Texas, LLC, effective July 1, 2026, while maintaining its primary listing on Nasdaq Global Select Market. This is a material operational and strategic event—a listing expansion that broadens capital access and reflects the company's Texas roots—but does not fit the specific categories of delisting_risk, ma_activity, or governance_other, as it involves neither a change of control, acquisition, nor a governance restructuring, but rather a strategic market listing decision.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:31:23.980537+00:00","company_name":"RUSH ENTERPRISES INC \\TX\\","ticker":"RUSHB","filing_date":"2026-06-30"},{"id":12779,"accession_number":"0001437749-26-022156","item_number":"8.01","item_title":"Other Events.","event_type":"operational_other","event_domain":"operational","is_material":false,"confidence":0.75,"reasoning":"Rush Enterprises announced a dual listing of its common stock on Nasdaq Texas effective July 1, 2026, while maintaining its primary listing on Nasdaq Global Select Market. The filing explicitly states the dual listing \"will not involve the issuance of new shares or change the Company's governance structure or reporting obligations\" and does not affect investors' ability to trade on the existing Nasdaq Global Select Market. This is a listing expansion rather than a material operational, financial, or governance change, making it a routine administrative/strategic disclosure that does not materially affect the total mix of information available to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:31:23.980537+00:00","company_name":"RUSH ENTERPRISES INC \\TX\\","ticker":"RUSHB","filing_date":"2026-06-30"}]}