The Form 11-KT Files Dataset is a complete archive of EDGAR submissions of Form 11-KT and Form 11-KT/A — the transition-period variant of Form 11-K filed by employee stock purchase, savings, and similar plans when the plan changes its fiscal year-end. Each record is one EDGAR submission identified by an 18-digit accession number, packaged as a directory bundle containing the plan's audited transition-period financial statements, the Exhibit 23 auditor consent, any other filed exhibits, and a generated metadata.json sidecar. The filer is the plan itself, registered with the SEC under Section 15(d) of the Securities Exchange Act of 1934 (typically through a sponsor S-8), and the report is governed by Rule 13a-10 or Rule 15d-10. The dataset begins with filings from December 1993 and continues to the present, covering both original 11-KT submissions and 11-KT/A amendments.
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This dataset packages every Form 11-KT and Form 11-KT/A filing on EDGAR — the transition reports filed by employee benefit plans (ESPPs, 401(k) and other defined-contribution savings plans, profit-sharing and thrift plans, and ESOPs) when the plan changes its fiscal year-end. Form 11-KT is the transition-period variant of Form 11-K, filed under Section 15(d) of the Securities Exchange Act of 1934 pursuant to Rule 13a-10 or Rule 15d-10. It covers the short stub period between the plan's old year-end and the new year-end, ranging from a few weeks to several months, and reports audited plan financial statements for that window.
Substantively, an 11-KT looks like an 11-K with the transition-report checkbox selected. The required content is the audited plan financial statements, the accompanying notes, the independent auditor's report, and the auditor's consent — the consent being mandatory because the same audit report is incorporated by reference into the plan sponsor's effective Form S-8 registration statements covering the securities offered through the plan. Form 11-KT/A is a post-effective amendment used to correct errors, replace audited statements, or supply exhibits omitted from the original submission; the document anatomy is identical to 11-KT.
The dataset spans December 1993 to the present and is distributed as monthly ZIP containers. File types found in the records are HTML, JSON, TXT, and PDF. Because Form 11-KT is filed only when a plan changes its fiscal year-end — an uncommon event — the dataset is small relative to the much larger Form 11-K population, and individual monthly containers commonly hold only a handful of accession bundles, sometimes none and sometimes one or two.
A single record in form-11kt-files is one EDGAR submission of Form 11-KT or Form 11-KT/A, identified by an 18-digit SEC accession number. Each record is a small directory bundle, not a single file, comprising the original EDGAR documents pulled verbatim from the submission (image binaries excluded) plus a generated metadata.json sidecar that summarizes the EDGAR header. The bundle for a typical 11-KT contains the primary transition report document and one auditor consent exhibit. An amendment (11-KT/A) is its own independent accession bundle, not a diff against a prior filing; reconstructing an as-amended view requires grouping accessions by filer and periodOfReport and ordering by filedAt.
Records are distributed inside monthly ZIP containers organized as <year>/<year>-<mm>.zip. Each ZIP unpacks to a top-level folder named for the filing month. Inside that folder, every accession sits in its own subdirectory whose name is the dashless 18-digit accession number (for example 000119312522234828 for accession 0001193125-22-234828). The file inventory inside an accession folder is short:
metadata.json — flat JSON sidecar describing the EDGAR submission header and filing index.d<digits>d11kt.htm.d<digits>dex23.htm for the Exhibit 23 auditor consent.Modern records are dominated by HTML plus the JSON sidecar; the older portion of the archive (1993 onward) carries the legacy ASCII/SGML text format. Image binaries (logos, scanned signatures stored as GIF/JPG) are stripped at packaging time. The synthetic "Complete submission text file" — EDGAR's concatenation of every document into one .txt — is referenced inside metadata.json but is not materialized as an extracted file in the bundle.
metadata.json sidecarmetadata.json is a flat object built from EDGAR's submission header and filing index. The meaningful fields are:
formType — "11-KT" or "11-KT/A".accessionNo — canonical dashed accession number (e.g. "0001193125-22-234828").filedAt — ISO-8601 timestamp with timezone offset for the EDGAR acceptance moment.periodOfReport — the closing date of the transition window. The opening date is not in the sidecar; it is disclosed only on the cover page of the primary document.description — human-readable form description such as "Form 11-KT - Transition report [Rule 13a-10 or 15d-10]".linkToFilingDetails, linkToTxt, linkToHtml, linkToXbrl — sec.gov URLs for the EDGAR filing-index page, the SGML-wrapped complete submission text file, the primary HTML document, and the XBRL instance document. linkToXbrl is blank for 11-KT because plan financial statements are not subject to interactive-data tagging.documentFormatFiles — ordered array describing each document in the EDGAR submission. Each entry carries sequence (ordinal in the submission, with sequence 1 being the primary document), type (EDGAR document-type label such as "11-KT", "EX-23", "EX-99"), documentUrl, description, and size (bytes, expressed as a string). The array always includes a synthetic trailing entry with type " " and description "Complete submission text file" pointing at the concatenated .txt.dataFiles — array slot for XBRL/data exhibits; effectively always empty for 11-KT.seriesAndClassesContractsInformation — array used by investment-company filings; empty for 11-KT.entities — array of filer entity records. Each entity carries companyName (with the EDGAR role suffix appended in parentheses, e.g. " (Filer)", " (Subject Company)"), cik, fileNo, irsNo, sic (SIC code with text label), stateOfIncorporation, fiscalYearEnd (MMDD), act (the Exchange Act number, typically "34"), type (the role-specific filing type), filmNo, and tickers (an array of trading symbols associated with the entity's listed securities). For an 11-KT the Filer is the plan or, more often, the plan sponsor filing on behalf of the plan, and tickers lists the sponsor's listed share classes rather than anything held by the plan.Every document file inside an accession folder — including those with .htm extensions — is wrapped in EDGAR's SGML document envelope, not raw HTML. The wrapper begins with a <DOCUMENT> opener followed by header fields written as SGML start tags without explicit closes:
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<DOCUMENT>
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<TYPE>EX-23
3
<SEQUENCE>2
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<FILENAME>d378404dex23.htm
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<DESCRIPTION>EX-23
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<TEXT>
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<HTML>...body...</HTML>
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</TEXT>
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</DOCUMENT>
TYPE carries the document-type label, SEQUENCE the ordinal in the submission, FILENAME the original filename, and DESCRIPTION the free-text description. The renderable content sits inside the <TEXT>...</TEXT> block. HTML parsers must strip the leading SGML header lines and the trailing </TEXT></DOCUMENT> markers before processing. The same envelope wraps PDF and binary content; in that case the inside of <TEXT> is a base64-encoded <PDF> block rather than HTML.
The primary 11-KT document is the substantive body of the record. In modern filings it is heavily styled HTML with inline CSS, nested tables, and anchor-based internal navigation. Its content follows the order prescribed by the General Instructions to Form 11-K (which Form 11-KT inherits with the cover-page checkbox flipped to "transition report").
The first page reproduces the SEC cover-sheet format: the United States Securities and Exchange Commission heading, the Washington, D.C. 20549 address, and the form title rendered as "FORM 11-K" with the dual heading "ANNUAL REPORT / TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934". Two checkboxes (encoded as ☐ for unchecked and ☒ for checked) select between the annual and transition variants. Immediately below appear the period block — "For the transition period from <start date> to <end date>" — and the Commission file number assigned to the issuer of the underlying securities.
Item A states the full legal title of the plan as adopted in the plan document and the address of its principal executive office (e.g. "THE UNITED BANK 401(k) PLAN").
Item B identifies the issuer of the securities held by the plan and gives the address of that issuer's principal executive office. For 401(k) and employee stock purchase plans the issuer is typically the plan sponsor whose common stock is held in a unitized stock fund or is offered as a participant investment option.
The body of the report is the audited financial statements of the plan for the transition period, prepared under Article 6A of Regulation S-X (which permits ERISA-compliant statements in lieu of the full S-X format). A short table of contents anchors the major components:
The auditor's report appears inline before the financial-statement tables. Filings for fiscal periods ending on or after December 15, 2017 follow the PCAOB AS 3101 format: an addressee block ("To the Plan Administrator and Plan Participants of …"), an "Opinion on the Financial Statements" paragraph identifying the statements and audit period, a "Basis for Opinion" paragraph referencing PCAOB standards and auditor independence, an opinion on the supplemental schedules, the audit-firm signature, the firm's city and state, and the auditor-tenure statement ("We have served as the Plan's auditor since <year>"). Pre-2017 filings carry the older AICPA/PCAOB three-paragraph format (introduction, scope, opinion) without the structured subheadings or the tenure statement. Critical Audit Matters are not required for ERISA-plan audits and do not appear.
A tabular statement, typically rendered as nested HTML tables, presenting comparative balances as of the transition end date and the prior fiscal year-end. Line items typically include investments at fair value broken out by category (sponsor common stock, common/collective trusts, mutual funds, self-directed brokerage accounts, money market funds), notes receivable from participants (participant loans), employer and employee contributions receivable, accrued income, due-to/from-broker balances, and adjustments from contract value to fair value for fully benefit-responsive investment contracts. The statement totals to "Net assets available for benefits."
Also rendered as an HTML table, this statement reports the activity that drove the change in plan net assets across the transition period and a comparative prior period. Typical line items include investment income (net appreciation/depreciation in fair value of investments, interest, dividends), interest income on notes receivable from participants, contributions (participant, employer, rollover), benefits paid to participants, administrative expenses, plan-to-plan transfers in or out (often material in transition periods triggered by corporate transactions), and the resulting net increase or decrease in net assets, reconciled to opening and closing balances.
Narrative notes following the standard ERISA-plan note structure: description of the plan (eligibility, contributions, vesting, participant accounts, distributions, forfeitures, plan termination provisions), summary of significant accounting policies (basis of presentation, use of estimates, investment valuation and income recognition, notes receivable from participants, payment of benefits, expenses), fair-value measurements with the ASC 820 hierarchy levels, investments, related-party and party-in-interest transactions (typically the sponsor's stock and any fund-family arrangements), tax status (reliance on a favorable IRS determination or opinion letter), and risks and uncertainties. A note specific to the transition variant explains the change in fiscal year and the dates of the transition period. When the plan is being merged or terminated, additional notes on plan termination, asset transfers, or liquidation basis appear.
ERISA-required supplemental schedules appear inline within the primary 11-KT document, after the notes and before the signature page. Extraction pipelines should expect tabular schedules (Assets Held at End of Year, Reportable Transactions, Delinquent Participant Contributions) at the tail of the body rather than as separate exhibit files.
The filing closes with a signatures section in which the plan administrator (or the plan committee, on behalf of the plan) signs the report under the heading required by Form 11-K, followed by an exhibit index listing each filed exhibit by number and description.
The dominant — and frequently only — exhibit is Exhibit 23, the Consent of Independent Registered Public Accounting Firm. EX-23 is a short letter, usually a single HTML page, in which the auditor consents to the incorporation by reference of its audit report into the plan sponsor's effective Form S-8 registration statements (and any Forms S-3 incorporating those S-8s). The consent identifies the plan, the period covered by the audit, the date of the audit report, and the specific S-8 file numbers into which the report is being incorporated, and ends with the firm's signature, city, and date. Other exhibits appear occasionally: amended plan documents, additional consents from a predecessor auditor when there has been a change of accountants during the transition window, or corrective exhibits attached to an 11-KT/A.
For each accession the record includes the metadata.json sidecar plus all documents in the original EDGAR submission except image files. In practice that is the SGML-wrapped HTML (or, for older filings, ASCII-text) body of the 11-KT report, all exhibits filed alongside it (most commonly EX-23, occasionally additional consents or PDF graphics submissions), and any auxiliary text documents. Original filenames as assigned by the filer and the EDGAR document-type labels in metadata.json are preserved.
documentFormatFiles is not materialized as a separate file; only the per-document HTML/text files appear in the folder.dataFiles is empty in essentially every record.The disclosure framework for Form 11-K and Form 11-KT has been substantively stable since the early 1990s, but several historical shifts affect content across the time series:
The cover-page checkbox structure, the Item A / Item B identification block, the signature requirements, and the EX-23 consent obligation have not materially changed across the dataset's span.
The dataset spans December 1993 to the present and traces EDGAR's submission-format progression:
<TEXT> is HTML.<PDF> base64 blocks inside the SGML envelope — occasionally appear, typically for graphics-heavy plan-sponsor letterhead consents.metadata.json is a packaging artifact of this dataset, derived from the EDGAR submission header and filing index. It is consistent across the time series and is not part of the original SEC filing.metadata.json. To reconstruct an as-amended view, group accessions by entity CIK and periodOfReport and sort by filedAt.periodOfReport is the transition end date, not the period range. The opening date of the transition window appears only on the cover page of the primary 11-KT document, in the "For the transition period from <start> to <end>" line.entities[].companyName carries the EDGAR role suffix in parentheses, and tickers reflects the sponsor's listed securities, not plan holdings..htm extensions begin with <DOCUMENT>/<TYPE>/<SEQUENCE>/<FILENAME>/<DESCRIPTION>/<TEXT> headers and end with </TEXT></DOCUMENT>. HTML parsers should strip these before processing.d378404d11kt.htm carry no semantic meaning beyond the embedded 11kt / ex23 hint; the authoritative document classification is documentFormatFiles[].type in metadata.json.Each record in the Form 11-KT Files Dataset corresponds to a single transition report (Form 11-KT or its amendment Form 11-KT/A) filed on EDGAR by an employee benefit plan that holds securities of its sponsoring employer. The plan itself is the SEC registrant, and the filing is triggered when the plan changes its fiscal year-end and must report the financial activity of the resulting transition period to satisfy its ongoing reporting obligation under Section 15(d) of the Securities Exchange Act of 1934.
The filer of a Form 11-KT is the employee benefit plan, treated as a separate Exchange Act registrant with its own CIK on EDGAR (distinct from the sponsor's CIK). The plans in this population are typically:
These plans become subject to Exchange Act reporting because participating interests in the plan, and the underlying employer securities purchased through it, were registered under the Securities Act of 1933 (typically on Form S-8). Once an S-8 is effective, Section 15(d) generally requires the plan to file annual reports on Form 11-K. The same registrant population uses Form 11-KT when the plan undergoes a fiscal-year change.
Three parties surround each filing and should not be confused:
The plan has no employees, so its disclosures and signatures flow through the plan administrator, with audits performed by independent accountants engaged by the plan or its fiduciaries.
Form 11-KT is event-driven, not periodic. The trigger is a change in the plan's fiscal year-end, which creates a transition period between the close of the old fiscal year and the start of the new one. Two Exchange Act rules govern transition reports:
For plans that ordinarily file annual reports on Form 11-K, the corresponding transition report is Form 11-KT. The plan, acting through the plan administrator, formally changes the period covered by its annual financial reporting (often coordinated with sponsor calendar changes, ERISA plan-year changes, or merger or spin-off activity). Form 11-KT covers the gap period exactly once for that change. Subsequent annual cycles return to Form 11-K on the new fiscal-year cadence.
Because plan fiscal-year changes are uncommon, this dataset is small relative to the much larger Form 11-K population.
The disclosure stack:
The substantive content is the audited financial statements of the plan for the transition period, including a statement of net assets available for benefits, a statement of changes in net assets, accompanying notes and schedules, and an auditor consent where the report is incorporated by reference into a Securities Act registration statement (typically the sponsor's or plan's S-8).
A Form 11-KT/A is an amendment to a previously filed Form 11-KT, typically used to:
Each 11-KT/A is filed under the plan's CIK and references the original accession number. Both 11-KT and 11-KT/A filings appear in this dataset as separate accession numbers; amendments do not overwrite the original.
Adjacent reporting situations fall outside this dataset:
The dataset boundary is therefore narrow: SEC-registered employee stock purchase, savings, and similar plans filing a transition report because their fiscal year-end changed, under Section 15(d) (or Section 13(a)) as implemented by Rule 15d-10 (or Rule 13a-10) and the Form 11-K instruction set.
Form 11-KT sits at the intersection of two reporting lineages: the 11-K family (employee-benefit-plan financial reports) and the "T" family (transition reports tied to a fiscal-year-end change). The most useful comparisons fall into four groups: other 11-K-family filings, the operating-company transition reports (10-KT, 10-QT), the filings that bracket the reporting obligation (S-8, 15-15D), and the parallel ERISA regime at the Department of Labor (Form 5500).
The primary comparison. 11-K and 11-KT share the same content template — audited plan financial statements, statement of net assets available for benefits, statement of changes in net assets, footnotes, and auditor consent — and the same Section 15(d) trigger. The only structural difference is the reporting period:
A plan files 11-K every normal year and 11-KT exactly once, at the year-end change. For year-over-year plan analysis use 11-K; use 11-KT only to bridge the discontinuity between two 11-K series with different year-ends, and treat its period as non-standard rather than chaining it into the time series.
11-K/A restates or supplements a previously filed full-year 11-K, often to add a delayed auditor consent or revise audited statements. Mechanically identical to 11-KT/A but anchored to a full plan year. Restatement and audit-issue research generally requires pulling 11-K/A and 11-KT/A together; neither alone covers the full amendment universe.
11-KT/A filings amend prior 11-KT submissions and are co-located with originals in this dataset. Same plan, same transition window, superseding or supplementing specific items. For point-in-time accuracy use the latest 11-KT/A on an accession; for "as originally disclosed" reconstruction use the original 11-KT. Both are retained, so this is a query choice, not a data-availability one.
Same "T" mechanism (Rules 13a-10 / 15d-10), entirely different filer and content:
When a sponsor changes its corporate fiscal year-end it may file a 10-KT for itself and a separate 11-KT for each affected plan, under independent CIKs (the plan typically has its own CIK). Use 10-KT to study the issuer; use 11-KT to study the plan.
The quarterly analog of 10-KT, used when a transition period requires interim reporting. Further from 11-KT than 10-KT because the 11-K family has no quarterly equivalent — plan reporting is annual only. There is no "11-QT." Sub-annual plan data must come from the 11-KT itself or from DOL filings.
A short certification, not a financial disclosure, terminating the plan's Section 15(d) obligation (typically when holders fall below threshold). The relationship to 11-KT is procedural:
Pair Form 15-15D with 11-K and 11-KT to map the full lifecycle of the plan's SEC reporting obligation.
Upstream of 11-KT. S-8 registers the employer securities or plan interests offered to employees and creates the Section 15(d) obligation that 11-K and 11-KT then satisfy. It contains the legal framework and securities offered, not plan financials. Use S-8 to trace why a plan files 11-K/11-KT; do not use it for plan financial analysis.
The most commonly confused document, because it covers many of the same plans with overlapping financial information — but it is filed with the DOL (jointly with IRS and PBGC) for ERISA compliance, not with the SEC for securities-law disclosure.
Use 5500 for population-wide plan analytics, fee studies, and actuarial work. Use 11-KT (and 11-K) when the question requires SEC-grade audited plan financials, alignment with the sponsor's EDGAR history, or coverage limited to plans with SEC-registered securities.
Form 11-KT is narrow on three axes simultaneously: filer (only plans with SEC-registered securities, typically via an S-8), content (plan-only audited financials, not issuer financials), and time (a single transition stub from a fiscal-year-end change). 11-K is its full-period sibling and 11-KT/A its amendment; 10-KT and 10-QT share the transition mechanism but report on the issuer; S-8 and 15-15D bracket the start and end of the reporting obligation without carrying its content; Form 5500 covers a far broader ERISA population in a separate non-SEC system. None substitutes for 11-KT when the question is specifically: what did this SEC-registered employee benefit plan look like during the period it shifted its fiscal year-end.
The Form 11-KT Files Dataset serves a narrow set of specialists who need precedent for stub-period plan reporting. Each role keys on a different slice of the record (cover page, audited statements, notes, auditor's report, EX-23, metadata, amendment chain) but all share one workflow: handling the mechanics of a benefit plan changing its fiscal year-end under Section 15(d).
Counsel advising plan sponsors, fiduciaries, and trustees use the dataset to draft plan-amendment resolutions and brief fiduciary committees on transition-period obligations. They read the cover page for transition start and end dates and amendment status, and the notes for plan-amendment language, vesting and contribution mechanics across the stub period, and qualified-status disclosures.
Administrators and committee members consult prior 11-KTs as procedural precedent when their own plan moves to a new year-end. They mine the statement of net assets, the statement of changes in net assets, and the participant-level notes (eligibility, match, forfeitures, loans) to build transition-reporting timelines and reconcile service-provider workpapers.
Disclosure counsel use the dataset to resolve whether an 11-KT or short-period 11-K is the correct vehicle under Section 15(d). They check cover-page form-type designations (11-KT vs. 11-KT/A), period-of-report fields, plan and sponsor CIK linkage in metadata.json, and the auditor's report scope, then study the amendment chain to identify defects that triggered an /A.
EBP audit partners and managers at firms with dedicated benefits practices use the dataset as a wording reference. They focus on the auditor's report (opinion form, limited-scope language, ICFR scoping), the audited statements, notes on investment valuation hierarchy, party-in-interest, and tax status, and the EX-23 consent. Outputs include staff training, quality-control review, and template language for transition engagements.
Equity-plan consultants and in-house total rewards leads use the dataset to benchmark how ESPPs and company-stock funds were described through a fiscal-year change. They read plan-description notes (offering periods, purchase discounts, match formulas, vesting) and the changes-in-net-assets statement to model contribution and distribution flows, supporting plan-design benchmarking and participant communications.
Post-close integration teams aligning an acquired plan's year-end to the buyer's calendar use the dataset to anticipate plan-merger, freeze, and termination disclosures. The cover page sets transition dates; the notes carry merger and transfer language; the statement of changes shows how transfer-in and transfer-out activity was presented. Output: integration playbooks and merger sequencing.
Reporting groups embedded in the controller's or treasury function use the dataset to align the plan filing with the sponsor's 10-K calendar. They rely on metadata.json (accession, CIK, filing date, period of report), the cover-page header, and the EX-23 consent to build EDGAR filing checklists and confirm the consent is properly attached and dated.
Preparers assembling the transition-period statements model their deliverable on prior practice. They examine the statement of net assets available for benefits, the statement of changes, and the notes (fair value tables, risks and uncertainties) to build templates, footnote libraries, and disclosure checklists tuned to stub-period rather than full-year reporting.
TPAs and recordkeepers servicing sponsors through year-end changes use the audited statements and notes to validate data flows from their systems and to reconcile participant-level reports against the 11-KT. Deliverables include transition workbooks, recordkeeper-to-auditor reconciliations, and client summaries of filing scope and timing.
Researchers in accounting, labor economics, and pension policy treat the dataset as a focused event sample. Because each filing isolates a fiscal-year change, the audited statements, notes, and metadata (filing date, transition period, amendment status) support natural-experiment designs around plan governance, sponsor reorganization, and disclosure quality.
Data engineers building legal-research and compliance-monitoring products ingest the full dataset to expose 11-KT and 11-KT/A filings inside broader SEC tools. metadata.json drives indexing and amendment-chain reconstruction; HTML and TXT documents feed full-text search and RAG pipelines; PDFs power preview; EX-23 consents are surfaced as separate exhibit objects.
Because Form 11-KT is filed only when an employee benefit plan changes its fiscal year-end, the corpus functions less as a population sample and more as a precedent library. The use cases below describe concrete workflows that exploit specific parts of the record.
Plan financial-statement preparers and EBP auditors faced with a stub-period engagement pull prior 11-KTs to model the deliverable. They lift the line-item structure of the Statement of Net Assets Available for Benefits and the Statement of Changes (with its comparative column for a non-standard period), the wording of the transition-period note that explains the year-end change, and the supplemental ERISA schedules at the tail of the primary document. Output is a working template and footnote library tuned to a partial-year audit rather than a full plan year.
Because each 11-KT/A is its own accession and not a diff, restatement researchers group records by entity CIK and periodOfReport from metadata.json and order by filedAt to assemble the as-filed and as-amended views of a single transition window. The workflow surfaces what the /A changed — replaced audited statements, a corrected EX-23, a revised plan-merger note — and feeds audit-quality and disclosure-defect analyses that need both the original and superseding versions in sequence.
Sponsor-side SEC reporting teams and disclosure counsel use the EX-23 exhibit to verify that the auditor's consent is present, correctly dated, and references the right S-8 file numbers covering plan securities. The workflow parses the SGML envelope to isolate the EX-23 document, extracts the consenting firm, the audit-report date, and the enumerated S-8 accession or file numbers, and reconciles those against the sponsor's effective S-8 inventory in EDGAR. Failures flag a likely 11-KT/A.
M&A integration teams and ERISA counsel use 11-KT as the bridge filing between two 11-K series with different year-ends. Joining the dataset to the filer's 11-K and 15-15D history on CIK produces a per-plan timeline of obligation onset (S-8), normal-year reporting (11-K), year-end realignment (11-KT), and termination (15-15D). The periodOfReport, the cover-page transition-window dates, and the notes describing plan-to-plan transfers, freezes, or terminations drive the integration playbook for aligning an acquired plan to the buyer's calendar.
Compensation and total rewards consultants extract the plan-description note and the related-party transactions note across the corpus to compare how offering periods, purchase discounts, match formulas, vesting, and unitized stock-fund mechanics were re-described when the plan changed its year. Paired with the contribution and distribution lines from the Statement of Changes, this supports plan-design benchmarking and participant-communication drafts that need precedent specific to a stub period rather than a full year.
Legal-tech and analytics engineers ingest the dataset as a focused, low-volume corpus where every record is on-topic for a single rare event. They strip the SGML <DOCUMENT> envelope from each .htm file, treat metadata.json as the indexing key (form type, accession, filer entities, tickers, period of report), surface EX-23 as a separate retrievable exhibit object, and route HTML, legacy ASCII, and base64-decoded PDF bodies into full-text and embedding pipelines. The result is a searchable precedent layer attorneys, auditors, and preparers can query for transition-specific language without crawling the full 11-K universe.
The Form 11-KT Files Dataset can be accessed in three ways: through the dataset index JSON API for metadata and container listings, as a single full-dataset archive, or as individual container files.
Dataset Index JSON API: https://api.sec-api.io/datasets/form-11kt-files.json
This endpoint returns dataset metadata (name, description, last updated timestamp, earliest sample date, total records and total size, covered form types, container format, and file types), the full dataset download URL, and the list of all individual container files with per-container size, record count, updated timestamp, and download URL. It can be polled daily to detect which containers were updated in the most recent refresh run, so only the changed containers need to be re-downloaded.
This endpoint does not require an API key.
Example response:
1
{
2
"datasetId": "1f13365b-9ae0-6a0c-abb2-bf6d802e58f5",
3
"datasetDownloadUrl": "https://api.sec-api.io/datasets/form-11kt-files.zip",
4
"name": "Form 11-KT Files Dataset",
5
"updatedAt": "2026-04-15T18:24:10.421Z",
6
"earliestSampleDate": "1993-12-01",
7
"totalRecords": 186,
8
"totalSize": 1548458,
9
"formTypes": ["11-KT", "11-KT/A"],
10
"containerFormat": "ZIP",
11
"fileTypes": ["TXT", "JSON", "HTML", "PDF"],
12
"containers": [
13
{
14
"downloadUrl": "https://api.sec-api.io/datasets/form-11kt-files/2022/2022-08.zip",
15
"key": "form-11kt-files/2022/2022-08.zip",
16
"size": 124583,
17
"records": 4,
18
"updatedAt": "2026-04-15T18:24:10.421Z"
19
}
20
]
21
}
Download Entire Dataset: https://api.sec-api.io/datasets/form-11kt-files.zip?token=YOUR_API_KEY
Downloads the complete dataset as a single ZIP archive containing every monthly container from December 1993 to the present. This endpoint requires an API key.
Download Single Container: https://api.sec-api.io/datasets/form-11kt-files/2022/2022-08.zip?token=YOUR_API_KEY
Downloads one individual monthly container instead of the full dataset, which is useful for incremental updates or for retrieving filings from a specific period. Replace the year and month segments with the key of the container of interest, as listed in the dataset index JSON. This endpoint requires an API key.
The dataset covers Form 11-KT and Form 11-KT/A — the transition-period variant of Form 11-K and its amendments. Form 11-KT is filed under Section 15(d) of the Securities Exchange Act of 1934 pursuant to Rule 13a-10 or Rule 15d-10 when an employee benefit plan changes its fiscal year-end.
A single record is one EDGAR submission of Form 11-KT or Form 11-KT/A, identified by an 18-digit accession number. Each record is a directory bundle containing the primary transition-report document, its exhibits (most commonly the Exhibit 23 auditor consent), and a generated metadata.json sidecar summarizing the EDGAR header.
The filer is the employee benefit plan itself — typically an ESPP, a 401(k) or other defined-contribution savings plan with an employer-stock fund, a profit-sharing or thrift plan, or an ESOP — registered with the SEC under its own CIK because plan interests or underlying employer securities were registered under the Securities Act (usually via Form S-8). The plan administrator signs the report on behalf of the plan; the plan sponsor (the employer) is a separate Exchange Act registrant and does not file Form 11-KT itself.
Form 11-KT is event-driven, not periodic. It is triggered when the plan changes its fiscal year-end, which creates a transition stub period between the old and new year-ends. The plan files Form 11-KT exactly once for that change and then resumes normal annual reporting on Form 11-K under the new fiscal-year cadence.
Form 11-K is the regular full-year annual report for the same employee benefit plans; Form 11-KT shares the same content template (audited plan financial statements, notes, auditor consent) but covers a transition stub instead of a full plan year. DOL Form 5500 is filed with the Department of Labor for ERISA compliance and covers a far broader ERISA plan population; only the subset of plans with SEC-registered employer securities or plan interests also files 11-K and 11-KT, and 5500 carries actuarial, service-provider, and participant-count detail that 11-KT does not.
The dataset begins with filings from December 1993 and continues to the present. Records are distributed in monthly ZIP containers organized as <year>/<year>-<mm>.zip, and the file types found inside are HTML, JSON, TXT, and PDF. Modern records are dominated by HTML plus the metadata.json sidecar; pre-2001 records use the legacy ASCII text format inside the EDGAR SGML envelope.
Yes — both Form 11-KT and Form 11-KT/A appear in this dataset, each as its own independent accession bundle. Amendments do not overwrite the original; to reconstruct an as-amended view, group accessions by entity CIK and periodOfReport from metadata.json and sort by filedAt.