Company Description
WOODBRIDGE LIQ TR CL A (Woodbridge Liquidation Trust) is a liquidation trust that reports under the Securities Exchange Act of 1934. According to its public filings, the entity operates pursuant to a Liquidation Trust Agreement and is overseen by a Supervisory Board and a Liquidation Trustee. The trust structure and its SEC reporting status distinguish it from operating companies with ongoing commercial businesses.
The available information indicates that Woodbridge Liquidation Trust functions under a governing Liquidation Trust Agreement that can be amended from time to time. Actions related to this agreement, including amendments, are subject to approval by the Supervisory Board and execution by the Liquidation Trustee. These governance arrangements are central to how the trust manages its affairs and fulfills its obligations to beneficiaries.
Woodbridge Liquidation Trust has reported that it may seek guidance from the Internal Revenue Service regarding its tax status. In particular, the trust has referenced a request for a private letter ruling concerning the extension of its term and the effect of that extension on its classification as a liquidating trust for federal income tax purposes. This highlights that tax treatment and compliance with federal income tax rules are important considerations in the trust’s administration.
The trust’s activities that rise to the level of a material event are disclosed in current reports on Form 8-K. These filings describe actions such as amendments to the Liquidation Trust Agreement and related technical changes. Exhibits to these reports can include the text of amendments and other governing documents, which provide additional detail on how the trust is structured and operated.
Because Woodbridge Liquidation Trust is organized as a liquidation trust rather than a traditional operating company, investors and researchers typically focus on its governing documents, term, tax status, and material events documented in SEC filings. These sources provide the primary insight into the trust’s purpose, oversight, and key decisions over time.
Governance and Oversight
The trust identifies a Supervisory Board that approves amendments to the Liquidation Trust Agreement, and a Liquidation Trustee who executes such amendments on behalf of the trust. This framework is designed so that significant changes to the trust’s governing terms are both authorized and documented.
Material governance actions are reported under Item 8.01 (Other Events) of Form 8-K, where the trust summarizes the nature of the event and refers readers to the full text of any amendment or exhibit. Item 9.01 (Financial Statements and Exhibits) is used to list and file the related exhibits, such as specific amendments to the Liquidation Trust Agreement.
Liquidation Trust Agreement and Term
The Liquidation Trust Agreement is the central document defining the trust’s structure, powers, and term. The trust has reported entering into Amendment No. 6 to this agreement, following approval by the Supervisory Board and execution by the Liquidation Trustee. The stated purpose of this amendment was to make technical changes in connection with a request for an IRS private letter ruling about extending the term of the trust.
The trust has indicated that the requested IRS ruling relates to whether extending its term beyond a specified date would affect its status as a liquidating trust for federal income tax purposes. This demonstrates that the duration of the trust and its compliance with tax classification requirements are key elements of its ongoing administration.
Regulatory Reporting
Woodbridge Liquidation Trust files current reports on Form 8-K to disclose material events. In at least one such filing, the trust has attached the relevant amendment to the Liquidation Trust Agreement as an exhibit. The filing also references an Inline XBRL cover page data file, which is identified as an exhibit in the report.
Through these filings, the trust provides transparency into changes to its governing documents and other significant matters. Investors and analysts can review the Form 8-K narrative together with the attached exhibits to understand the legal and structural developments affecting the trust.
Location
According to its SEC filings, Woodbridge Liquidation Trust lists its location in Glendale, California. This information appears in the address section of its Form 8-K cover page, which also includes the trust’s name and other registrant details.
Key Points for Investors and Researchers
- Woodbridge Liquidation Trust is organized as a liquidation trust and reports under the Securities Exchange Act of 1934.
- The trust is governed by a Liquidation Trust Agreement that can be amended with Supervisory Board approval and execution by the Liquidation Trustee.
- Amendments to the agreement and other material events are disclosed in Form 8-K filings, often with the full text of amendments attached as exhibits.
- The trust has referenced seeking an IRS private letter ruling concerning the extension of its term and the impact on its status as a liquidating trust for federal income tax purposes.
- The trust lists Glendale, California as its location in SEC filings.
FAQs about Woodbridge Liquidation Trust (WOODBRIDGE LIQ TR CL A)
Q: What is Woodbridge Liquidation Trust (WOODBRIDGE LIQ TR CL A)?
A: Woodbridge Liquidation Trust is a liquidation trust that reports under the Securities Exchange Act of 1934. It operates pursuant to a Liquidation Trust Agreement and discloses material events through SEC filings such as Form 8-K.
Q: How is Woodbridge Liquidation Trust governed?
A: The trust is governed by a Liquidation Trust Agreement. A Supervisory Board approves amendments to this agreement, and a Liquidation Trustee executes those amendments on behalf of the trust, as described in its Form 8-K filings.
Q: What kind of events does Woodbridge Liquidation Trust report to the SEC?
A: The trust reports material events in current reports on Form 8-K. One example is the execution of an amendment to the Liquidation Trust Agreement, which was disclosed under Item 8.01 (Other Events) with the amendment filed as an exhibit.
Q: What is Amendment No. 6 to the Liquidation Trust Agreement?
A: Amendment No. 6 is an amendment to the Liquidation Trust Agreement that the trust reports was executed by the Liquidation Trustee after approval by the Supervisory Board. The trust describes it as effecting technical amendments in connection with a request for an IRS private letter ruling related to extending the term of the trust.
Q: Why did the trust reference an IRS private letter ruling?
A: The trust states that the amendment was entered into in connection with a request for a private letter ruling from the Internal Revenue Service. The purpose of the request is to obtain confirmation that extending the term of the trust past a specified date would not adversely affect its status as a liquidating trust for federal income tax purposes.
Q: Where is Woodbridge Liquidation Trust located?
A: In its Form 8-K cover page, Woodbridge Liquidation Trust lists Glendale, California as its location.
Q: Where can I find the text of amendments to the Liquidation Trust Agreement?
A: The trust files amendments to the Liquidation Trust Agreement as exhibits to its SEC reports, such as Form 8-K. For example, Amendment No. 6 is identified as Exhibit 3.1 in a Form 8-K filing.
Stock Performance
Woodbridge (WBQNL) stock last traded at $2.35. Over the past 12 months, the stock has lost 25.9%. At a market capitalization of $28.9M, WBQNL is classified as a micro-cap stock with approximately 11.5M shares outstanding.
Latest News
SEC Filings
Woodbridge has filed 4 recent SEC filings, including 2 Form 10-Q, 1 Form 8-K, 1 Form 10-K. The most recent filing was submitted on February 11, 2026. SEC filings provide transparency into a company's financial condition, material events, and regulatory compliance. View all WBQNL SEC filings →
Financial Highlights
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Short Interest History
Short interest in Woodbridge (WBQNL) currently stands at 1 shares, representing 0.0% of the float. This relatively low short interest suggests limited bearish sentiment.
Days to Cover History
Days to cover for Woodbridge (WBQNL) currently stands at 1.0 days. This low days-to-cover ratio indicates high liquidity, allowing short sellers to quickly exit positions if needed.
WBQNL Company Profile & Sector Positioning
Woodbridge (WBQNL) operates in the Specialty Business Services industry within the broader Industrials sector and is listed on the OTC Link.