ACRES Commercial Realty Corp. (NYSE: ACR) ends 5% holder status via merger
Rhea-AI Filing Summary
ACRES Share Holdings, LLC, ACRES Capital, LLC, ACRES Holdings, LLC and ACRES Capital Corp., which previously reported a significant position in ACRES Commercial Realty Corp. common stock, now report 0.00 shares beneficially owned and 0% of the class, with no voting or dispositive power.
The change follows completion of a Merger on August 6, 2026, in which ACRES Capital Corp. merged with and into ACRES Holdings Sub LLC. As a result, ACRES Capital, LLC (the Manager) became an indirect wholly-owned subsidiary of ACRES Commercial Realty Corp., the shares of the ACRES-affiliated reporting entities were retired, and the Company shares held by these reporting persons were also retired, causing them to cease being beneficial owners of more than five percent of the common stock.
Positive
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Negative
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Key Figures
Beneficial ownership: 0.00 shares
Percent of class: 0 %
Merger closing date: August 6, 2026
+1 more
4 metrics
Beneficial ownership
0.00 shares
Aggregate amount beneficially owned by each reporting person after the Merger
Percent of class
0 %
Percent of ACRES Commercial Realty common stock reported by each entity
Merger closing date
August 6, 2026
Date the Merger closed and Company shares held by reporting persons were retired
Par value per share
$0.001
Par value of ACRES Commercial Realty Corp. common stock referenced in the amendment
Key Terms
beneficial owner, Agreement and Plan of Merger, wholly-owned subsidiary, dispositive power, +1 more
5 terms
beneficial owner financial
"The Reporting Person ceased to be the beneficial owner of more than five percent"
A beneficial owner is the person who ultimately owns or controls a financial asset or property, even if their name isn't directly on official documents. Think of it like someone who secretly holds the keys to a safe deposit box—others may appear to have access, but the true owner is the one who benefits from what's inside. Identifying beneficial owners helps ensure transparency and prevent illegal activities like money laundering or fraud.
Agreement and Plan of Merger regulatory
"entered into an Agreement and Plan of Merger (the "Merger Agreement")"
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.
wholly-owned subsidiary financial
"Merger Sub surviving as a wholly-owned subsidiary of the Company"
A wholly-owned subsidiary is a company whose entire ownership is held by another company, called the parent, so the parent controls all shares, board appointments and major decisions. For investors this matters because the subsidiary’s profits, losses, assets and liabilities are treated as part of the parent’s financial picture, affecting valuation and risk exposure — imagine a parent owning a single storefront outright and consolidating its receipts and bills into the parent’s books.
dispositive power financial
"Sole Dispositive Power 0.00 10 | Shared Dispositive Power 0.00"
Dispositive power is the authority to decide the final outcome of an asset, legal claim, contract, or corporate action — in effect the power to dispose of or resolve something. For investors it matters because whoever holds that authority can determine who gets paid, who controls an asset or vote, and how risks and returns are allocated; think of it like holding the key that lets you lock in the winner or loser in a deal.
Merger Sub regulatory
"ACRES Holdings Sub LLC ("Merger Sub"), a subsidiary of the Company"
A merger sub is a temporary, wholly owned subsidiary that an acquiring company creates to carry out a merger with another firm. Think of it as a wrapper used to combine two businesses—this can simplify legal and tax steps, isolate liabilities, and help preserve the target’s contracts or stock structure, so investors watch it because the chosen approach affects deal mechanics, shareholder votes, potential dilution, and legal or tax risk.
AI-generated analysis. How Rhea-AI works. Not financial advice.
FAQ
What ownership change did ACRES Commercial Realty (ACR) report in this Schedule 13D/A amendment?
The reporting entities now report 0.00 shares and 0% beneficial ownership of ACRES Commercial Realty common stock. All reported voting and dispositive powers are zero, reflecting retirement of the Company shares they previously held following completion of a merger.
Which entities ceased to be 5% beneficial owners of ACRES Commercial Realty (ACR)?
The reporting persons are ACRES Share Holdings, LLC, ACRES Capital, LLC, ACRES Holdings, LLC and ACRES Capital Corp.. Each now reports 0.00 shares beneficially owned and 0% of ACRES Commercial Realty’s common stock after their holdings were retired.
What merger triggered the ownership change reported for ACR?
On April 29, 2026, ACRES Commercial Realty Corp., ACRES Holdings Sub LLC, ACRES Capital Corp. (ACC) and ACRES Capital, LLC entered an Agreement and Plan of Merger. On August 6, 2026, ACC merged into Merger Sub, and related shares and Company shares held by the reporting persons were retired.
When did the reporting persons stop being beneficial owners of more than 5% of ACR stock?
They ceased to be beneficial owners of more than five percent on August 6, 2026, the closing date of the Merger. On that date, the Company shares held by the reporting persons were retired, reducing their reported stake to 0.00 shares and 0% of the class.
What is ACRES Capital, LLC’s relationship to ACRES Commercial Realty (ACR) after the Merger?
Following the Merger completed on August 6, 2026, ACRES Capital, LLC, described as the Manager and a subsidiary of ACC, became an indirect wholly-owned subsidiary of ACRES Commercial Realty Corp. through the surviving Merger Sub entity.
What class of securities is covered by this ACRES Commercial Realty (ACR) ownership report?
The report concerns ACRES Commercial Realty Corp. common stock, par value $0.001 per share. The reporting entities now list 0.00 shares beneficially owned and 0% of this class, with no sole or shared voting or dispositive power.