Business Context and Reporting Period
Company: Brookfield Oaktree Holdings, LLC (BOH)
Filing Type: Form 8-K (Current Report)
Date of Report: April 20, 2026
Event: Entry into a Material Definitive Agreement involving a distribution of equity interests.
Key Financial Metrics
This filing is a current report regarding a corporate transaction and does not contain periodic financial statements. Consequently, the filing text does not provide clear values for revenue, profit, cash flow, margins, debt, or liquidity metrics.
Material Changes
On April 20, 2026, BOH entered into a Distribution Agreement with Brookfield Oaktree Holdings Canada Inc. (BOHCI), an affiliate of Brookfield Corporation. Key changes include:
- Asset Distribution: BOH distributed 100 Common Shares of OCG NTR Holdings LLC ("NTR") to BOHCI.
- Ownership Transfer: The distribution represented 100% of BOH's equity interests in NTR.
- Method: The transfer was executed as a distribution in kind in respect of BOH's Class A common units.
- Underlying Assets: NTR holds 100% of the interest in OCG NTR Holdings Sub LLC, which indirectly owns interests in BUSI II GP-C LLC, BUSI II-C L.P., BUSI II SLP-GP LLC, and Brookfield REIT OP Special Limited Partner L.P., including indirect ownership in Brookfield Real Estate Income Trust Inc.
Guidance, Outlook, and Risks
The filing does not contain management commentary, financial guidance, or specific risk factors related to future performance. The document notes that the description of the Distribution Agreement is a summary and is qualified in its entirety by reference to the full agreement attached as Exhibit 10.1.
Investor Verification Checklist
- Review the full text of the Distribution Agreement (Exhibit 10.1) for specific terms and conditions not detailed in the summary.
- Verify the impact of the NTR distribution on BOH's consolidated financial statements in subsequent periodic filings (10-Q or 10-K).
- Confirm the continued status of BOH's Class A common units following the in-kind distribution.
- Assess the strategic rationale for transferring indirect ownership of Brookfield Real Estate Income Trust Inc. to the Canadian affiliate.