Twin Vee PowerCats, Co. — Form 8-K

Twin Vee PowerCats (VEEE) executed an amended and restated merger agreement dated October 7, 2026, with USFM Corporation and merger subsidiaries. The transaction involves two mergers: Merger Sub I merges into Twin Vee (surviving as Twin Vee), and Merger Sub II merges into USFM (surviving as USFM). Post-closing, USFM shareholders receive 93% of Pubco common stock on fully-diluted basis; Twin Vee shareholders receive 7%. USFM raises ~$5M from PIPE investors at $240/share (20,833 shares) plus warrants. Key refinement: Pre-Closing CVR Restructuring transfers Twin Vee's assets/liabilities to subsidiary Assetco, which is placed in trust and distributed to Twin Vee shareholders before closing—separating legacy Delaware litigation (Youseph v. Visconti, Case 2025-026) from post-closing entity.