Bank of America Corporation (BAC) Events

Filings that contain financial statements

• Accession 0000070858-26-000353 (filed July 14, 2026), second-quarter 2026 results (period ended June 30, 2026), including a summary consolidated income statement, average and period-end balance sheet data, credit-quality metrics and regulatory capital ratios, are furnished in Exhibit 99.1 to this 8-K. As of this writing, Bank of America's Form 10-Q for the quarter ended June 30, 2026 has not yet been filed, so this is the primary SEC-filed source for second-quarter 2026 financial detail.
• Accession 0000070858-26-000222 (filed April 15, 2026), first-quarter 2026 results (period ended March 31, 2026), including a summary income statement and balance sheet data, are furnished in Exhibit 99.1.
• Accession 0000070858-26-000020 (filed January 14, 2026), fourth-quarter and full-year 2025 results (period ended December 31, 2025), including a summary income statement and balance sheet data, are furnished in Exhibit 99.1.
• Accession 0000070858-25-000390 (filed October 15, 2025), third-quarter 2025 results (period ended September 30, 2025), including a summary income statement and balance sheet data, are furnished in Exhibit 99.1.
• Accession 0000070858-25-000254 (filed July 16, 2025), second-quarter 2025 results (period ended June 30, 2025), including a summary income statement and balance sheet data, are furnished in Exhibit 99.1.
• Accession 0000070858-26-000011 (filed January 6, 2026), a full set of revised historical statements (Consolidated Statement of Income, Consolidated Statement of Comprehensive Income, and Consolidated Balance Sheet) covering the first three quarters of 2025, all four quarters of 2024, and full years 2024 and 2023, restated for an accounting-method change described below, is furnished in Exhibit 99.1.

Earnings releases

• July 14, 2026, Bank of America reported second-quarter 2026 net income of $9.1 billion, or $1.21 per diluted share, up 34% year over year. Revenue, net of interest expense, rose 15% to $31.6 billion, with net interest income up 9% to $16.0 billion. Return on average common equity was 12.7% and the efficiency ratio improved to 59%. (Accession 0000070858-26-000353)
• April 15, 2026, First-quarter 2026 net income of $8.6 billion, or $1.11 per diluted share. (Accession 0000070858-26-000222)
• January 14, 2026, Fourth-quarter 2025 net income of $7.6 billion, or $0.98 per diluted share; full-year 2025 net income of $30.5 billion, or $3.81 per diluted share. (Accession 0000070858-26-000020)
• October 15, 2025, Third-quarter 2025 net income of $8.5 billion, or $1.06 per diluted share. (Accession 0000070858-25-000390)
• July 16, 2025, Second-quarter 2025 net income of $7.1 billion, or $0.89 per diluted share. (Accession 0000070858-25-000254)

Capital returns

• July 23, 2026, The board declared a quarterly common dividend of $0.32 per share, up $0.04 (14%) from the prior quarter's $0.28. (Accession 0000070858-26-000364)
• July 23, 2025, The board authorized a new $40 billion common stock repurchase program, effective August 1, 2025, replacing the prior $25 billion program approved in July 2024, and declared a regular quarterly common dividend of $0.28 per share and $1.75 per share on the 7% Cumulative Redeemable Preferred Stock, Series B. (Accession 0000070858-25-000257)
• July 24, 2025, Bank of America issued 100,000 shares of new 6.250% Fixed-Rate Reset Non-Cumulative Preferred Stock, Series UU (aggregate liquidation preference of $2.5 billion, at $25,000 per share), sold via 2,500,000 depositary shares each representing a 1/25th interest. (Accession 0001193125-25-164439)

Management and board changes

• September 12, 2025, Bank of America appointed Dean C. Athanasia and James P. DeMare as Co-Presidents, with responsibility for the company's lines of business, and named Alastair M. Borthwick Executive Vice President in addition to his role as Chief Financial Officer, effective immediately. (Accessions 0000070858-25-000350 and 0000070858-25-000359)
• November 20, 2025, The board formally designated the company's executive officers under Exchange Act Rule 3b-7, confirming Athanasia and DeMare as Co-Presidents alongside Chair and CEO Brian T. Moynihan and other direct reports. Effective December 31, 2025, Lindsay D. Hans, Kathleen A. Knox, Matthew M. Koder and Eric A. Schimpf ceased to be designated executive officers. (Accession 0001193125-25-300649)
• February 13, 2026, The board approved 2025 total compensation for Chair and CEO Brian T. Moynihan of $41.0 million, up from $35.0 million for 2024, citing full-year 2025 results (net income up 13% to $30.5 billion, diluted EPS up 19% to $3.81, revenue up 7% to $113.1 billion, efficiency ratio improved 147 bps to 62%). The award is roughly 30% cash-settled RSUs, 20% time-based stock RSUs and 50% performance RSUs; the board also raised the future performance standards (3-year average ROA) required to earn target and maximum payouts on the 2026–2028 performance RSUs. (Accession 0000070858-26-000088)

Annual meeting

• May 4, 2026, At the 2026 Annual Meeting of Shareholders, all director nominees were elected, the advisory "say on pay" vote passed, and PricewaterhouseCoopers LLP was ratified as independent auditor for 2026. Two shareholder proposals, for an independent board chair and for a report on board oversight of animal-welfare risk, were voted down. (Accession 0000070858-26-000273)

Accounting method change

• January 6, 2026, Bank of America changed its accounting for certain tax-related equity investments: affordable-housing and eligible wind renewable-energy investments moved from the equity method to the proportional amortization method, and solar investment tax credits are now recognized over the productive life of the underlying facilities rather than when placed in service. Applied retrospectively, the change reduced retained earnings by an estimated $1.7 billion as of September 30, 2025, and would have lowered the CET1 capital ratio by roughly 13 basis points as of that date (regulatory capital ratios were not restated, as banking rules did not require it). The restated third-quarter 2025 effective tax rate would have been approximately 20.0%, versus 10.4% as originally reported. Revised historical statements reflecting the change are furnished as Exhibit 99.1. (Accession 0000070858-26-000011)

Not reflected in recent filings

No 8-K in the past thirteen months discloses a pending or completed acquisition, divestiture, going-concern issue, covenant default, or material adverse legal/regulatory settlement. Coverage of the company's federal stress-test results (CCAR/Comprehensive Capital Analysis and Review) is limited to what can be inferred from the July 2026 dividend increase; Bank of America has not filed a standalone 8-K discussing its stress capital buffer or CCAR outcome in this period.