An 8-k is a report filed by firms to the SEC (Securities and Exchange Commission) as a way to communicate any corporate changes or current events that may be concerning to shareholders. Real estate investment trusts that are publicly traded are required to provide notifications to all shareholders whenever material changes to a business occurs. In order to comply with the SEC, all public companies will have to report their material changes on form 8-k, which is an official public document that will be available to all current and potential investors. Form 8-k is required for many different events, which could affect a business or its valuation. Some of the most common and significant events which will require the form to be filed and provided include when a company elects to declare bankruptcy protection, when a director or major business leader opts to enter or leave the business, whenever a major asset is purchased or sold, or when there are many material sales of stocks or securities that take place. Companies may also choose to use a 8-k form to provide investors with supplementary financial information or to notify investors if trading of the stock is being suspended. In general, Form 8-k is a very easy form to read and can be brief. The form normally contains two parts, the first of which is a high-level overview of what has occurred within the business. The second part of the form will contain a variety of exhibits and other pieces of information that could help to provide an investor with any information that they need to determine whether the material change is positive or negative for the business.

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