NISSAN AUTO LEASING LLC II 8-K

What Happened

• Nissan Auto Leasing LLC II filed a Current Report on Form 8-K on February 20, 2026 to deliver unqualified legal and tax opinions in connection with the issuance of asset-backed notes by Nissan Auto Lease Trust 2026-A. A prospectus dated February 18, 2026 describes a pool of closed-end Nissan and Infiniti leases and related assets supporting the offering.
• The issuance covers multiple classes of notes: Class A-1, Class A-2a, Class A-2b, Class A-3, Class A-4, Class B and Class C. Mayer Brown LLP provided the legality and tax opinions (Exhibits 5.1 and 8.1) and Richards, Layton & Finger, P.A. provided an additional legality opinion (Exhibit 5.2), each dated February 20, 2026.

Key Details

• Prospectus filed: February 18, 2026; Form 8-K filed: February 20, 2026.
• Notes issued by: Nissan Auto Lease Trust 2026-A — Classes A-1, A-2a, A-2b, A-3, A-4, B, and C.
• Opinions attached: Mayer Brown LLP (legality and tax) and Richards, Layton & Finger, P.A. (legality), dated Feb 20, 2026.
• Underwriting/closing purpose: to satisfy an undertaking to file unqualified legality and tax opinions at each takedown under the Registration Statement.

Why It Matters

• For investors, the filing signals that the securitization process is progressing: legal and tax opinions are standard closing deliverables that allow the sale of the asset-backed notes to proceed.
• The filing does not report earnings, management changes, or new financial results; it is a transaction/legal compliance update about financing backed by pools of Nissan and Infiniti leases.