# EDGAR Filing Document

**Accession Number:** 0001377789
**File Stem:** 0001628280-26-012792
**Filing Date:** 2026-2
**Character Count:** 14953
**Document Hash:** 92d2c5e22e9b59f401ba05286e4a9b9e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-26-012792.hdr.sgml**: 20260227

**ACCESSION NUMBER**: 0001628280-26-012792

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20260227

**ITEM INFORMATION**: Entry into a Material Definitive Agreement

**ITEM INFORMATION**: Material Modifications to Rights of Security Holders

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260227

**DATE AS OF CHANGE**: 20260227

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AVIAT NETWORKS, INC.
- **CENTRAL INDEX KEY:** 0001377789
- **STANDARD INDUSTRIAL CLASSIFICATION:** RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 205961564
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-33278
- **FILM NUMBER:** 26699536

**BUSINESS ADDRESS:**
- **STREET 1:** 200 PARKER DRIVE
- **STREET 2:** SUITE C100A
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78728
- **BUSINESS PHONE:** 4089417100

**MAIL ADDRESS:**
- **STREET 1:** 200 PARKER DRIVE
- **STREET 2:** SUITE C100A
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78728

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Aviat Networks Inc
- **DATE OF NAME CHANGE:** 20161109

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AVIAT NETWORKS, INC.
- **DATE OF NAME CHANGE:** 20100128

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HARRIS STRATEX NETWORKS, INC.
- **DATE OF NAME CHANGE:** 20100126

?xml version='1.0' encoding='ASCII'? avnw-20260227

**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): February 27, 2026**

**_______________________**

**AVIAT NETWORKS, INC.**

**(Exact name of registrant as specified in its charter)**

**______________________________________**

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| | | |
|:---|:---|:---|
| **Delaware** | **001-33278** | **20-5961564** |
| (State or other jurisdiction | (Commission File | (I.R.S. Employer |
| of incorporation) | Number) | Identification No.) |
| **200 Parker Dr., Suite C100A, Austin, Texas 78728** | **200 Parker Dr., Suite C100A, Austin, Texas 78728** | **200 Parker Dr., Suite C100A, Austin, Texas 78728** |
| (Address of principal executive offices, including zip code) | (Address of principal executive offices, including zip code) | (Address of principal executive offices, including zip code) |
|  | **(408)-941-7100** |  |
|  | Registrant's telephone number, including area code |  |

---

**______________________**

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:

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| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| Common Stock, par value $0.01 per share | AVNW | NASDAQ Stock Market LLC |
| Preferred Share Purchase Rights |  | NASDAQ Stock Market LLC |

---

☐ 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).

☐ 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 1.01 Entry into a Material Definitive Agreement.**

On February 27, 2026, Aviat Networks, Inc. (the "Company") and Computershare Inc., as rights agent, entered into Amendment No. 2 to the Amended and Restated Tax Benefit Preservation Plan (the "Amendment"), which amended the Amended and Restated Tax Benefit Preservation Plan (the "Plan"), dated as of August 27, 2020 and amended on February 28, 2023.

The Amendment, which the Company expects to submit to the Company's stockholders for ratification at the Company's 2026 annual meeting (the "Annual Meeting"), extends the final expiration date of the Plan until March 3, 2029. If stockholder approval of the Amendment is not obtained at such meeting, the Company anticipates terminating the Plan at the close of business on the date that the voting results are certified.

The Board of Directors (the "Board") of the Company previously adopted the Plan in an effort to protect the Company's ability to use its net operating losses, any loss or deductions attributable to a "net unrealized built-in loss" and other tax attributes (collectively, the "Tax Benefits"). The Board continues to view the Tax Benefits as highly valuable assets of the Company that are likely to inure to the benefit of the Company and its stockholders. Accordingly, the Board believes that it is in the best interest of the Company and its stockholders that the Company provide for the protection of the Tax Benefits by amending the Plan to extend the final expiration date.

The foregoing description of the Plan does not purport to be complete and is qualified in its entirety by reference to the full text of the Amendment, a copy of which is attached hereto as Exhibit 4.1 and incorporated herein by reference.

**Item 3.03 Material Modification to Rights of Security Holders.**

The information included in Item 1.01 of this Current Report on Form 8-K is incorporated by reference into this Item 3.03.

**Item 9.01 Financial Statements and Exhibits**

(d) Exhibits

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| | |
|:---|:---|
| **<u>Exhibit No.</u>** | **<u>Description</u>** |
| 4.1 | <u>[Amendment No. 2 to the Amended and Restated Tax Benefit Preservation Plan, dated as of](aviatnetworksamendmentno2t.htm)[February 27](aviatnetworksamendmentno2t.htm)[, 2026, by and between Aviat Networks, Inc. and Computershare Inc., as Rights Agent](aviatnetworksamendmentno2t.htm)</u> |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

---

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**SIGNATURE**

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. |
|  | AVIAT NETWORKS, INC. | AVIAT NETWORKS, INC. | AVIAT NETWORKS, INC. |
| Date: February 27, 2026 | By: | /s/ Andrew C. Schmidt | /s/ Andrew C. Schmidt |
|  |  | Name: | Andrew C. Schmidt |
|  |  | Title: | Senior Vice President and Chief Financial Officer |

---

## Exhibit 4.1

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

**<u>AMENDMENT NO. 2</u>**

**<u>TO THE AMENDED AND RESTATED TAX BENEFIT PRESERVATION PLAN</u>**

This AMENDMENT NO. 2 TO THE AMENDED AND RESTATED TAX BENEFIT PRESERVATION PLAN (this "<u>Amendment</u>"), dated as of February 27, 2026, is by and between Aviat Networks, Inc., a Delaware corporation (the "<u>Company</u>"), and Computershare Inc., a Delaware corporation, as rights agent (the "<u>Rights Agent</u>").

**RECITALS**

WHEREAS, on August 27, 2020, the Company and the Rights Agent entered into that certain Amended and Restated Tax Benefit Preservation Plan, which the Company and the Rights Agent then amended on February 28, 2023 (the "<u>Plan</u>");

WHEREAS, pursuant to Section 28 (Supplements and Amendments) of the Plan, the Company desires to amend the Plan to extend the Final Expiration Date; and

WHEREAS, pursuant to Section 28 of the Plan, the Company hereby delivers a certificate from its Senior Vice President and Chief Financial Officer, attached hereto as <u>Exhibit A</u>, stating that this Amendment is in compliance with the terms of Section 28 of the Plan.

**AGREEMENT**

NOW THEREFORE, in consideration of the premises and the mutual agreements herein set forth, the parties hereto agree as follows:

**1.<u>Definitions</u>.** Capitalized terms used and not defined in this Amendment have the respective meanings assigned to them in the Plan.

**2.<u>Amendments to the Plan</u>.** As of the Effective Date (defined below), the Plan is hereby amended as follows:

A.Section 1(aa) of the Plan is hereby deleted in its entirety and replaced with the following:

"(aa)&nbsp;&nbsp;&nbsp;&nbsp;"**Final Expiration Date**" means March 3, 2029."

B.Exhibit B to the Plan is hereby amended by deleting the first sentence in the Legend and replacing it with the following:

"NOT EXERCISABLE AFTER THE FINAL EXPIRATION DATE (AS DEFINED IN THE PLAN (AS DEFINED BELOW)) OR SUCH EARLIER DATE AS THE RIGHTS ARE REDEEMED, EXCHANGED OR TERMINATED."

**3.<u>Ratification of the Plan</u>.** This Amendment will be deemed effective as of the date first written above (the "<u>Effective Date</u>"). Except as expressly provided in this Amendment, all terms and provisions of the

Amendment No. 2&nbsp;&nbsp;&nbsp;&nbsp;1<br>to the Amended and Restated Tax Benefit Preservation Plan

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

Plan are and will remain in full force and effect and are hereby ratified and confirmed by the parties hereto. Without limiting the generality of the foregoing, the amendments contained herein will not be construed as an amendment to or a waiver of any other provision of the Plan or as a waiver of or consent to any further or future action on the part of either party hereto that would require the waiver or consent of the other party. On and after the Effective Date, each reference in the Plan to "this Plan", "the Plan", "hereunder", "hereof", "herein", or words of like import will mean and be a reference to the Plan as amended by this Amendment.

**4.<u>Counterparts</u>.** This Amendment and any supplements or further amendments hereto may be executed in any number of counterparts and each of such counterparts will for all purposes be deemed to be an original, and all such counterparts will together constitute one and the same instrument, it being understood that all parties need not sign the same counterpart. A signature to this Amendment executed and/or transmitted electronically (including by .pdf) will have the same authority, effect, and enforceability as an original signature. No party hereto may raise the use of such electronic transmission to deliver a signature, or the fact that any signature or agreement or instrument was transmitted or communicated through such electronic transmission, as a defense to the formation of a contract.

*(Signature Page Follows.)*

Amendment No. 2&nbsp;&nbsp;&nbsp;&nbsp;2<br>to the Amended and Restated Tax Benefit Preservation Plan

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be duly executed as of the Effective Date.

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| |
|:---|
| **COMPANY**<br>**Aviat Networks, Inc.** |
| By:&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ Andy Schmidt&nbsp;&nbsp;&nbsp;&nbsp;</u><br> &nbsp;&nbsp;&nbsp;&nbsp;Andy Schmidt<br>&nbsp;&nbsp;&nbsp;&nbsp;Senior Vice President & Chief Financial Officer |
| **RIGHTS AGENT**<br>**Computershare Inc.** |
| By:&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ Patrick Hayes&nbsp;&nbsp;&nbsp;&nbsp;</u><br>&nbsp;&nbsp;&nbsp;&nbsp;Name:&nbsp;&nbsp;&nbsp;&nbsp;<u>Patrick Hayes&nbsp;&nbsp;&nbsp;&nbsp;</u><br>&nbsp;&nbsp;&nbsp;&nbsp;Title:&nbsp;&nbsp;&nbsp;&nbsp;<u>Manager, Client Management&nbsp;&nbsp;&nbsp;&nbsp;</u> |

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Amendment No. 2&nbsp;&nbsp;&nbsp;&nbsp;Signature Page<br>to the Amended and Restated Tax Benefit Preservation Plan

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

**EXHIBIT A**

**Certificate of Company**

The undersigned, Andy Schmidt, hereby certifies he is the duly elected, qualified and acting Senior Vice President & Chief Financial Officer of Aviat Networks, Inc. (the "Company"), and that as such, he is duly authorized to execute and deliver this Certificate on behalf of the Company.

He hereby further certifies on behalf of the Company that the foregoing Amendment No. 2 to the Amended and Restated Tax Benefit Preservation Plan is in compliance with the terms of Section 28 of the Amended and Restated Tax Benefit Preservation Plan, dated as of August 27, 2020, by and between the Company and Computershare Inc., as rights agent, as may be amended from time to time.

IN WITNESS WHEREOF, the undersigned has executed this Certificate on behalf of the Company as of this 27 day of February, 2026.

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| |
|:---|
| **Aviat Networks, Inc.** |
| By:&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ Andy Schmidt&nbsp;&nbsp;&nbsp;&nbsp;</u><br> &nbsp;&nbsp;&nbsp;&nbsp;Andy Schmidt<br>&nbsp;&nbsp;&nbsp;&nbsp;Senior Vice President & Chief Financial Officer |

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The undersigned hereby certifies that the person named above is the duly elected, qualified and acting Senior Vice President & Chief Financial Officer of the Company, and that the signature appearing above is his true and valid signature.

IN WITNESS WHEREOF, the undersigned has executed this Certificate on behalf of the Company as of this 27 day of February, 2026.

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| |
|:---|
| **Aviat Networks, Inc.** |
| By:&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ Erin Boase&nbsp;&nbsp;&nbsp;&nbsp;</u><br> &nbsp;&nbsp;&nbsp;&nbsp;Erin Boase<br>&nbsp;&nbsp;&nbsp;&nbsp;General Counsel, Vice President Legal Affairs |

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Amendment No. 2&nbsp;&nbsp;&nbsp;&nbsp;Exhibit A<br>to the Amended and Restated Tax Benefit Preservation Plan