Goldman Sachs (GS) files 8-K on debt issued under Form S-3 shelf

Filing Impact

(Moderate)

Filing Sentiment

(Neutral)

Form Type

8-K

Rhea-AI Filing Summary

The Goldman Sachs Group, Inc. filed a current report related to the issuance of debt securities on April 20, 2026. The debt was issued under the company’s existing shelf registration statement on Form S-3. The filing mainly provides related legal opinions and technical exhibit information.

The report includes an opinion and consent from Sullivan & Cromwell LLP and notes that the cover page information is formatted using Inline XBRL. This is largely an administrative step supporting the previously registered debt issuance.

8-K Event Classification

Item 9.01 — Financial Statements and Exhibits

1 item

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, and exhibit attachments filed with this report.

Key Terms

shelf registration statement, Form S-3, Rule 406 of Regulation S-T, Inline eXtensible Business Reporting Language, +1 more

5 terms

shelf registration statement regulatory

"pursuant to the Company’s shelf registration statement on Form S-3"

A shelf registration statement is a document a company files with regulators that allows it to sell shares or bonds quickly when it’s a good time to raise money. It’s like having a pre-approved plan ready so the company can act fast without going through lengthy paperwork each time they want to sell, making fundraising more flexible.

Form S-3 regulatory

"pursuant to the Company’s shelf registration statement on Form S-3"

Form S-3 is a legal document companies use to register their stock sales with the government, making it easier and faster for them to raise money by selling shares to investors. It’s like having a pre-approved shopping list that lets a company quickly sell new shares when they need funds, without going through a lengthy approval process each time.

Rule 406 of Regulation S-T regulatory

"Pursuant to Rule 406 of Regulation S-T, the cover page information is formatted"

Inline eXtensible Business Reporting Language technical

"the cover page information is formatted in iXBRL (Inline eXtensible Business Reporting Language)"

Opinion of Sullivan & Cromwell LLP legal

"Opinion of Sullivan & Cromwell LLP relating to the Securities."

Understanding 8-K Material Events →

04/20/2026 - 04:22 PM

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):

April 20, 2026

The Goldman Sachs Group, Inc.

(Exact name of registrant as specified in its charter)

Delaware

No. 001-14965

No. 13-4019460

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)


200 West Street, New York, N.Y.		10282
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (212) 902-1000

N/A

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:


Title of each class	Trading Symbol	Exchange on which registered
Common stock, par value $.01 per share	GS	NYSE
Depositary Shares, Each Representing 1/1,000th Interest in a Share of Floating Rate Non-Cumulative Preferred Stock, Series A	GS PrA	NYSE
Depositary Shares, Each Representing 1/1,000th Interest in a Share of Floating Rate Non-Cumulative Preferred Stock, Series C	GS PrC	NYSE
Depositary Shares, Each Representing 1/1,000th Interest in a Share of Floating Rate Non-Cumulative Preferred Stock, Series D	GS PrD	NYSE
5.793% Fixed-to-Floating Rate Normal Automatic Preferred Enhanced Capital Securities of Goldman Sachs Capital II	GS/43PE	NYSE
Floating Rate Normal Automatic Preferred Enhanced Capital Securities of Goldman Sachs Capital III	GS/43PF	NYSE
Medium-Term Notes, Series F, Callable Fixed and Floating Rate Notes due March 2031 of GS Finance Corp.	GS/31B	NYSE
Medium-Term Notes, Series F, Callable Fixed and Floating Rate Notes due May 2031 of GS Finance Corp.	GS/31X	NYSE

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 under the Securities Act (17 CFR 230.405) or Rule 12b-2 under the Exchange Act (17 CFR 240.12b-2).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 9.01 Financial Statements and Exhibits.

Exhibits are filed herewith in connection with the issuance of the following debt securities by The Goldman Sachs Group, Inc. (the “Company”) on April 20, 2026 pursuant to the Company’s shelf registration statement on Form S-3 (File No. 333-284538) (as amended, the “Registration Statement”):

•

$500,000,000 Floating Rate Notes due 2030 (the “2030 Floating Rate Securities”)

•

$3,000,000,000 4.594% Fixed/Floating Rate Notes due 2030 (the “2030 Fixed/Floating Rate Securities”)

•

$3,000,000,000 5.094% Fixed/Floating Rate Notes due 2034 (the “2034 Fixed/Floating Rate Securities” and, together with the 2030 Floating Rate Securities and the 2030 Fixed/Floating Rate Securities, the “Securities”)

(d) Exhibits

The following exhibits are filed as part of this Current Report on Form 8-K and Exhibits 5.1 and 23.1 are incorporated by reference into the Registration Statement as exhibits thereto:


5.1		Opinion of Sullivan & Cromwell LLP relating to the Securities.

23.1		Consent of Sullivan & Cromwell LLP (included as part of Exhibit 5.1).

101		Pursuant to Rule 406 of Regulation S-T, the cover page information is formatted in iXBRL (Inline eXtensible Business Reporting Language).

104		Cover Page Interactive Data File (formatted in iXBRL in Exhibit 101).

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.


	THE GOLDMAN SACHS GROUP, INC. (Registrant)

Date: April 20, 2026	By:	/s/ Matthew E. Tropp
		Name:	Matthew E. Tropp
		Title:	Assistant Secretary

Source: View Original Filing on SEC EDGAR

FAQ

What did Goldman Sachs (GS) disclose in this 8-K filing?

Goldman Sachs disclosed that it issued debt securities on April 20, 2026 under an existing shelf registration statement on Form S-3. The filing is mainly administrative, providing related legal opinions and technical exhibits rather than detailed financial or earnings information.

Which registration statement did Goldman Sachs (GS) use for the new debt?

The company issued the debt securities pursuant to its shelf registration statement on Form S-3, File No. 333-284538. This registration allows Goldman Sachs to issue various securities over time without filing a new prospectus for each transaction.

What key exhibits are included with this Goldman Sachs (GS) 8-K?

Key exhibits include an opinion of Sullivan & Cromwell LLP relating to the securities (Exhibit 5.1) and the related consent (Exhibit 23.1). The filing also provides Inline XBRL cover page data as Exhibits 101 and 104 for structured electronic reporting.

Who provided the legal opinion for Goldman Sachs’ (GS) April 20, 2026 debt issuance?

Sullivan & Cromwell LLP provided the legal opinion regarding the securities issued on April 20, 2026. Their opinion is filed as Exhibit 5.1, with a related consent filed as Exhibit 23.1 and incorporated by reference into the Form S-3 registration statement.

Does this Goldman Sachs (GS) 8-K include earnings or financial performance data?

No, the 8-K focuses on the issuance of debt securities and related legal and technical exhibits. It does not present earnings, revenue, or other performance metrics, serving mainly as documentation supporting securities already registered under the company’s shelf registration.

How is data from this Goldman Sachs (GS) filing formatted for electronic reporting?

The filing states that cover page information is formatted in Inline eXtensible Business Reporting Language (Inline XBRL) pursuant to Rule 406 of Regulation S-T. This structure makes key filing data machine-readable for regulators, data providers, and investors using electronic systems.

Filing Exhibits & Attachments

5 documents