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BCS

Current Report · Items 8.01, 9.01 · 8-K

BTC Development Corp.

BDCINASDAQEQUITYCurrent

Other Events

Item 8.01. Other Events. On February 24, 2026, BTC Development Corp. made available to holders of its Class A ordinary shares its PFIC Annual Statement for fiscal year 2025, which is attached as Exhibit 99.1 to this Current Report on Form 8-K.

Filed Feb 24, 2026Accepted Feb 24, 2026, 11:00 AM ESTCIK 2042292Accession 0001213900-26-019870
Share

Company context

We are a blank check company incorporated as a Cayman Islands exempted company and incorporated for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization, or other similar business combination involving one or more businesses or assets, which we refer to throughout this prospectus as our initial business combination. To date, our efforts have been limited to organizational activities as well as activities related to this offering. We have not identified any acquisition target and we have not, nor has anyone on our behalf, initiated any discussions, directly or indirectly, with respect to identifying any acquisition target. We have generated no operating revenues to date and we do not expect that we will generate operating revenues until we consummate our initial business combination.

Current securities

Recent company filings

  1. SCHEDULE 13G/A - filed by RP Investment Advisors LP regarding BTC Development Corp.Nov 12, 2026
  2. 10-Q filingNov 10, 2026
  3. SCHEDULE 13G - filed by WOLVERINE ASSET MANAGEMENT LLC regarding BTC Development Corp.Oct 7, 2026
  4. SCHEDULE 13G/A - filed by METEORA CAPITAL, LLC regarding BTC Development Corp.Aug 14, 2026
  5. 10-Q filingAug 10, 2026

Registered securities in this filing

BTC DEVELOPMENT CORP. · 8-K · Filed 2026-02-24

As filed in this accession. Current/historical status below comes from the governed listing record; the cover itself remains exact to this filing.

Units, each consisting of one Class A ordinary share and one warrant

Symbol
BDCIU
Exchange
NASDAQ
Classification
UNIT
Status
Current
Filing context

Context: From2026-02-242026-02-24_custom_UnitsEachConsistingOfOneClassOrdinaryShareAndOneWarrantMember

Dimensions: us-gaap:StatementClassOfStockAxis

Class A ordinary shares, par value $0.0001 per share

Symbol
BDCI
Exchange
NASDAQ
Classification
COMMON
Status
Current
Filing context

Context: From2026-02-242026-02-24_custom_ClassOrdinarySharesParValue0.0001PerShareMember

Dimensions: us-gaap:StatementClassOfStockAxis

Warrant, each right entitling the holder to receive one fourth (1/4) of a Class A ordinary share

Symbol
BDCIW
Exchange
NASDAQ
Classification
WARRANT
Status
Current
Filing context

Context: From2026-02-242026-02-24_custom_WarrantEachRightEntitlingHolderToReceiveOneFourth14OfClassaOrdinaryShareMember

Dimensions: us-gaap:StatementClassOfStockAxis

Accession 000121390026019870 · 3 registered-security cover members

Read the exact SEC filing ↗

Disclosure sections

Items 8.01, 9.01

Select an item to read the extracted section. The as-filed document remains the primary evidence.

Item 8.01Item 8.01 - Other Events
Item 8.01. Other Events. On February 24, 2026, BTC Development Corp. made available to holders of its Class A ordinary shares its PFIC Annual Statement for fiscal year 2025, which is attached as Exhibit 99.1 to this Current Report on Form 8-K.
Filed exhibits (1)
EX-99.1 (by filename) ea027788401ex99-1_btc.htm

EX-99.1 2 ea027788401ex99-1_btc.htm BTC DEVELOPMENT CORP. PFIC ANNUAL STATEMENT - CLASS A Exhibit 99.1 BTC Development Corp. PFIC Annual Statement Entity Name: BTC Development Corp. BTC Development Corp. (the "Company") may be considered a “passive foreign investment company” (“PFIC”) for U.S. federal income tax purposes. The following information is provided to allow a shareholder of the Company (a "Shareholder") to make an election under Section 1295 of the Internal Revenue Code to treat the Company as a Qualified Electing Fund (“QEF Election”) for U.S. federal income tax purposes. The QEF Election is optional and can only be made by the Shareholder. The Company is unable to make this election on behalf of the Shareholder. Please note that a QEF Election may not be recognized for state income tax purposes in some states. The PFIC rules are complex. Please consult with your personal tax advisor to determine whether or not it is advisable for you to make a QEF Election with respect to your investment in the Company. (1) This PFIC Annual Information statement applies to the tax period of the Company: Beginning 1/1/2025 Ending 12/31/2025 (2) …

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