{"filing":{"accession_number":"0001999371-26-018052","cik":"0001294808","ticker":"PYT","company_name":"PPLUS Trust Series GSC-2","form":"8-K","filing_date":"2026-08-17","report_date":"2026-08-17","primary_document":"pyt-8k_081726.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1294808/000199937126018052/pyt-8k_081726.htm"},"events":[{"id":28157,"run_id":25741,"accession_number":"0001999371-26-018052","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The filing discloses a distribution to holders of PPLUS Trust Certificates Series GSC-2 on August 17, 2026, with specific amounts of interest ($435,256.03) and swap payments ($675,118.97) distributed to certificate holders. This is a routine periodic distribution of income from the trust's underlying securities and swap agreement, consistent with dividend_distribution event type. Material because it represents a capital return to security holders.","company_name":"PPLUS Trust Series GSC-2","ticker":"PYT","filing_date":"2026-08-17","form":"8-K","submitted_at":null,"items":[{"id":29988,"accession_number":"0001999371-26-018052","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses a distribution to holders of PPLUS Trust Certificates Series GSC-2 on August 17, 2026, with specific amounts of interest ($435,256.03) and swap payments ($675,118.97) distributed to certificate holders. This is a routine periodic distribution of income from the trust's underlying securities and swap agreement, consistent with dividend_distribution event type. Material because it represents a capital return to security holders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T13:03:38.198843+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":29988,"accession_number":"0001999371-26-018052","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses a distribution to holders of PPLUS Trust Certificates Series GSC-2 on August 17, 2026, with specific amounts of interest ($435,256.03) and swap payments ($675,118.97) distributed to certificate holders. This is a routine periodic distribution of income from the trust's underlying securities and swap agreement, consistent with dividend_distribution event type. Material because it represents a capital return to security holders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T13:03:38.198843+00:00","company_name":"PPLUS Trust Series GSC-2","ticker":"PYT","filing_date":"2026-08-17"}]}