US Securities and Exchange Commission (SEC) filings most relevant to mergers & acquisitions: Form 425, 14-A, 14-C, 8-K
Deal terms are disclosed in a company's 8-K report to the SEC and are filed within four days of the event. Terms can also be included as exhibits in a company's 10-K or 10-Q reports. Where a merger or acquisition requires a vote by shareholders, the terms will be available in the 14A. Form 425 Filing under Securities Act Rule 425 of certain prospectuses and communications in connection with business combination transactions.