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ACRES Commercial (NYSE: ACR) president gets 1.44M shares in merger

(Neutral)
(Neutral)
Form Type
4

Rhea-AI Filing Summary

ACRES Commercial Realty Corp. reported that President and 10% owner Mark S. Fogel acquired 1,440,552 shares of common stock on 2026-08-06 through a grant/award connected to a merger with ACRES Capital Corp. Following this transaction, he directly holds 1,447,218 shares of the company.

Positive

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Negative

  • None.
Insider Fogel Mark S
Role President
Type Security Shares Price Value
Grant/Award Common Stock F1 1,440,552 $0.00 $0.00
Holdings After Transaction: Common Stock — 1,447,218 shares (Direct)
Footnotes (1)
  1. F1. Pursuant to the Agreement and Plan of Merger, dated April 29, 2026, between ACRES Commercial Realty Corp. (the "Company") and ACRES Holdings Sub LLC, a subsidiary of the Company, on the one hand, and ACRES Capital Corp ("ACC") and ACRES Capital, LLC, a subsidiary of ACC and the external manager of the Company, on the other hand, (i) each outstanding share of common stock, $0.0001 par value per share, of ACC converted into the right to receive 2.61882 shares of common stock, $0.001 par value per share, of the Company.
Shares acquired 1,440,552 shares Common stock grant/award to Mark S. Fogel on 2026-08-06
Shares owned after transaction 1,447,218 shares Direct holdings of ACRES Commercial Realty common stock after grant
Exchange ratio 2.61882 shares Each ACC common share converted into right to receive ACRES Commercial common shares
Agreement and Plan of Merger regulatory
"Pursuant to the Agreement and Plan of Merger, dated April 29, 2026"
An Agreement and Plan of Merger is a formal document where two companies agree to combine into one, outlining how the process will happen. It’s like a step-by-step plan for merging, and it matters because it shows both sides have agreed on the details before the official transition takes place.
par value financial
"each outstanding share of common stock, $0.0001 par value per share, of ACC"
Par value is the fixed amount printed on a bond or stock that represents its original value when issued. It’s like the face value of a coin or bill—what the issuer promises to pay back or the starting price of a stock—though it often doesn’t change with market prices. It matters because it helps determine certain financial details, like how much the company will pay back at maturity.
external manager financial
"ACRES Capital, LLC, a subsidiary of ACC and the external manager of the Company"

AI-generated analysis. How Rhea-AI works. Not financial advice.

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FAQ

What insider transaction did ACRES Commercial Realty (ACR) disclose for Mark S. Fogel?

ACRES Commercial Realty disclosed that President and 10% owner Mark S. Fogel acquired 1,440,552 shares of common stock on 2026-08-06 via a grant/award related to a merger with ACRES Capital Corp., bringing his direct holdings to 1,447,218 shares.

How many ACRES Commercial Realty (ACR) shares does Mark S. Fogel own after this Form 4?

After the reported transaction, Mark S. Fogel directly owns 1,447,218 shares of ACRES Commercial Realty common stock. This reflects a grant/award of 1,440,552 shares tied to a merger involving ACRES Capital Corp. and its subsidiaries.

What was the nature of the ACRES Commercial Realty (ACR) shares acquired by Mark S. Fogel?

The shares were acquired as a grant/award rather than an open-market purchase. The Form 4 labels the transaction with code "A" (grant, award, or other acquisition) and ties it to a merger transaction with ACRES Capital Corp. via an Agreement and Plan of Merger.

How is the exchange ratio described in the ACRES Commercial Realty (ACR) Form 4 footnote?

The footnote states that each outstanding share of ACRES Capital Corp. common stock converted into the right to receive 2.61882 shares of ACRES Commercial Realty common stock under the Agreement and Plan of Merger dated April 29, 2026.

Was Mark S. Fogel’s ACRES Commercial Realty (ACR) transaction under a Rule 10b5-1 plan?

The filing’s Rule 10b5-1 checkbox is not checked, and there is no footnote indicating a Rule 10b5-1 trading plan. The acquisition is reported as a grant/award tied to the merger, not as a pre-arranged trading-plan transaction.
SEC Form 4
FORM 4UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940
OMB APPROVAL
OMB Number:3235-0287
Estimated average burden
hours per response:0.5
Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.
1. Name and Address of Reporting Person*
Fogel Mark S

(Last)(First)(Middle)
390 RXR PLAZA

(Street)
UNIONDALE NEW YORK

(City)(State)(Zip)

UNITED STATES

(Country)
2. Issuer Name and Ticker or Trading Symbol
ACRES Commercial Realty Corp. [ ACR ]
5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
DirectorX10% Owner
XOfficer (give title below)Other (specify below)
President
2a. Foreign Trading Symbol
3. Date of Earliest Transaction (Month/Day/Year)
08/06/2026
6. Individual or Joint/Group Filing (Check Applicable Line)
XForm filed by One Reporting Person
Form filed by More than One Reporting Person
4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year)2A. Deemed Execution Date, if any (Month/Day/Year)3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4)
CodeVAmount(A) or (D)Price
Common Stock08/06/2026A(1)1,440,552A$0(1)1,447,218D
Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3) 2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (Month/Day/Year)3A. Deemed Execution Date, if any (Month/Day/Year)4. Transaction Code (Instr. 8) 5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 6. Date Exercisable and Expiration Date (Month/Day/Year)7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4) 8. Price of Derivative Security (Instr. 5) 9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4) 10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 11. Nature of Indirect Beneficial Ownership (Instr. 4)
CodeV(A)(D)Date ExercisableExpiration DateTitleAmount or Number of Shares
Explanation of Responses:
1. Pursuant to the Agreement and Plan of Merger, dated April 29, 2026, between ACRES Commercial Realty Corp. (the "Company") and ACRES Holdings Sub LLC, a subsidiary of the Company, on the one hand, and ACRES Capital Corp ("ACC") and ACRES Capital, LLC, a subsidiary of ACC and the external manager of the Company, on the other hand, (i) each outstanding share of common stock, $0.0001 par value per share, of ACC converted into the right to receive 2.61882 shares of common stock, $0.001 par value per share, of the Company.
/s/ Julie Wilson, attorney-in-fact08/06/2026
** Signature of Reporting PersonDate
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)