# EDGAR Filing Document

**Accession Number:** 0000879526
**File Stem:** 0000879526-26-000003
**Filing Date:** 2026-1
**Character Count:** 7498
**Document Hash:** e5c10bbd5cd4118c97f6c87c9160b16d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000879526-26-000003.hdr.sgml**: 20260105

**ACCESSION NUMBER**: 0000879526-26-000003

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 12

**CONFORMED PERIOD OF REPORT**: 20260105

**ITEM INFORMATION**: Cost Associated with Exit or Disposal Activities

**ITEM INFORMATION**: Material Impairments

**FILED AS OF DATE**: 20260105

**DATE AS OF CHANGE**: 20260105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WABASH NATIONAL Corp
- **CENTRAL INDEX KEY:** 0000879526
- **STANDARD INDUSTRIAL CLASSIFICATION:** TRUCK TRAILERS [3715]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 521375208
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-10883
- **FILM NUMBER:** 26506237

**BUSINESS ADDRESS:**
- **STREET 1:** 3900 MCCARTY LANE
- **CITY:** LAFAYETTE
- **STATE:** IN
- **ZIP:** 47905
- **BUSINESS PHONE:** 7657715310

**MAIL ADDRESS:**
- **STREET 1:** 3900 MCCARTY LANE
- **CITY:** LAFAYETTE
- **STATE:** IN
- **ZIP:** 47905

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** WABASH NATIONAL CORP /DE
- **DATE OF NAME CHANGE:** 19930328

?xml version='1.0' encoding='ASCII'? wnc-20260105

**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) January 5, 2026** 

**WABASH NATIONAL CORPORATION** 

(Exact Name of Registrant as Specified in its Charter)

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| | | |
|:---|:---|:---|
| **Delaware** | **001-10883** | **52-1375208** |
| (State or other jurisdiction <br>of Incorporation) | (Commission<br>File Number) | (I.R.S. Employer <br>Identification No.) |

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| | | |
|:---|:---|:---|
| **3900 McCarty Lane** | **3900 McCarty Lane** | |
| **Lafayette** | **Indiana** | **47905** |
| (Address of principal executive offices) | (Address of principal executive offices) | (Zip Code) |

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Registrant's telephone number, including area code: **(765) 771-5310** 

**Not applicable**

(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:

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

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

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

☐&nbsp;&nbsp;&nbsp;&nbsp;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:

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| Common Stock, $0.01 par value | WNC | New York Stock Exchange |

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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

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. ☐

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**Item 2.05 Costs Associated with Exit or Disposal Activities.**

On January 5, 2026, Wabash National Corporation (the "Company") announced and initiated a plan to idle its facilities in Little Falls, Minnesota and in Goshen, Indiana. The plan includes job reductions of approximately 3 salaried and 53 hourly employees and 21 salaried and 193 hourly employees, respectively, and is expected to be substantially complete by the end of Q2 2026. The total charges associated with this action are expected to be between $15 million and $20 million, of which between $1 million and $2 million is expected to be cash charges primarily for associate-related and other exit costs and the remaining costs are expected to be non-cash charges primarily for asset impairment-related charges. The Company expects to record between $12 and $15 million of charges in the fourth quarter of 2025, and between $3 and $5 million of charges during the first half of 2026. The majority of the cash outflows associated with this plan will occur by the end of Q2 2026. These actions are expected to result in fixed cost reductions in 2026 and annually thereafter. The actions do not involve the disposal or discontinuation of any business line.

**Item 2.06 Material Impairments.**

The disclosure under Item 2.05 is incorporated by reference into this Item 2.06.

**Forward-Looking Statements**

This Current Report on Form 8-K ("Current Report") contains certain forward-looking statements as defined by the Private Securities Litigation Reform Act of 1995. Forward-looking statements convey the Company's current expectations or forecasts of future events. All statements contained in this Current Report other than statements of historical fact are forward-looking statements. These forward-looking statements include, among other things, all statements regarding the facility closures and expected charges described above, expectations regarding cash outflows and expected cost reductions, and the impact of the closures on the Company's business and financial condition. These and the Company's other forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from those implied by the forward-looking statements. Without limitation, these risks and uncertainties include outcomes with respect to the Product Liability Matter and the Settlement, the highly cyclical nature of our business, uncertain economic conditions including the possibility that customer demand may not meet our expectations, our backlog may not reflect future sales of our products, increased competition, reliance on certain customers and corporate partnerships, risks of customer pick-up delays, shortages and costs of raw materials including the impact of tariffs or other international trade developments, risks in implementing and sustaining improvements in the Company's manufacturing operations and cost containment, dependence on industry trends and timing, supplier constraints, labor costs and availability, customer acceptance of and reactions to pricing changes, costs of indebtedness, and our ability to execute on our long-term strategic plan. Readers should review and consider the various disclosures made by the Company in this Current Report and in the Company's reports to its stockholders and periodic reports on Forms 10-K and 10-Q.

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**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.

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| | | |
|:---|:---|:---|
| | WABASH NATIONAL CORPORATION | WABASH NATIONAL CORPORATION |
| Date: January 5, 2026 | By: | /s/ Patrick Keslin |
|  |  | Patrick Keslin |
|  |  | Senior Vice President and Chief Financial Officer |

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