RAYONIER INC 8-K

What Happened Rayonier Inc. (RYN) announced that it completed its previously announced merger‑of‑equals with PotlatchDeltic Corporation pursuant to the Agreement and Plan of Merger dated October 13, 2025. The merger closed on January 30, 2026. Under the transaction, PotlatchDeltic merged into Redwood Merger Sub, LLC (a direct, wholly owned Rayonier subsidiary), with Merger Sub continuing as the surviving corporation and as a wholly owned subsidiary of Rayonier. Immediately after closing, Rayonier contributed all limited liability company interests of Merger Sub to Rayonier, L.P. in exchange for limited partnership interests in Rayonier, L.P. equal to the aggregate number of Rayonier common shares issued in the merger.

Key Details

• Merger Agreement date: October 13, 2025.
• Closing date: January 30, 2026.
• Merger structure: PotlatchDeltic merged into Redwood Merger Sub, LLC (Merger Sub).
• Post‑closing reorganization: Rayonier contributed Merger Sub LLC interests to Rayonier, L.P. for limited partnership interests equal to Rayonier common shares issued in the merger.

Why It Matters This 8‑K confirms the merger has been completed and the companies are now combined, with PotlatchDeltic integrated as a subsidiary and a portion of the combined entity reorganized into Rayonier, L.P. That changes the company’s legal and ownership structure—details that can affect governance, reporting, and how investors hold economic interests. Investors should look for follow‑up filings (proxy statements, Form 10 filings, or additional 8‑Ks) for any changes to management, board composition, financial reporting, or tax treatment resulting from the merger.