8-K ·Filed Feb 24, 2026
8-K context-dependent: Items 8.01
Actionable Insight • Neutral
U.S. investors should consult their tax advisors regarding PFIC reporting requirements and potential QEF elections; no trading or investment decision implications from this filing.
Final — all horizons settled through T+60d
CCII ▼ -0.19% at T+60d
NEUTRAL call -0.19% · α vs SPY -7.15% · entry $10.26 → $10.24
T+1d
-0.10%
call -0.10% · α +0.45%
$10.25
settled 8mo ago
T+5d
-0.29%
call -0.29% · α +0.81%
$10.23
settled 8mo ago
T+20d
0.00%
call 0.00% · α +5.24%
$10.26
settled 7mo ago
T+60d
-0.19%
call -0.19% · α -7.15%
$10.24
settled 5mo ago
Price Chart
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Executive Summary
Cohen Circle Acquisition Corp. II filed its PFIC Annual Statement for fiscal year 2025, disclosing ordinary earnings of $0.001079 per share and no capital gains or distributions. This is a routine tax disclosure for U.S. shareholders of a foreign investment company.
Key Facts
- Filed PFIC Annual Statement for fiscal year 2025 (January 1, 2025 – December 31, 2025)
- Ordinary earnings reported at $0.001079 per share
- No net capital gains or distributions made to shareholders
- Company may be classified as a Passive Foreign Investment Company (PFIC) for U.S. tax purposes
- Shareholders may make a Qualified Electing Fund (QEF) election using this information
Financial Impact
Minimal; $0.001079 per share in ordinary earnings with no distributions
tax reportingshareholder cost basis
Risk Factors
- Complex U.S. tax reporting obligations for shareholders due to PFIC status
- Potential deferred tax liabilities with interest for non-electing shareholders
Market Snapshot
Exchange
Nasdaq
Investment Themes
Traditional Finance
Documents Analyzed
This report is based on 5 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 8-K Filing (Primary) | 0001213900-26-019871 |
| Document: ea027788101ex99-1_cohen2.htm | 0001213900-26-019871 |
| Document: 0001213900-26-019871-index-headers.html | 0001213900-26-019871 |
| Document: 0001213900-26-019871-index.html | 0001213900-26-019871 |
| Document: 0001213900-26-019871.txt | 0001213900-26-019871 |
US Market Status
Market Closed — Opens in 26m
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