8-KExhibits & Filings

GOLDMAN SACHS GROUP INC 8-K Report, Exhibit Filing (Feb 26, 2015)

Filed February 26, 2015For Securities:GSGS-PAGS-PCGS-PDGSCE

Summary

This 8-K filing by The Goldman Sachs Group, Inc. (GS) on February 26, 2015, primarily concerns the filing of supporting legal and tax opinions related to a Registration Statement on Form S-3ASR. This registration statement covers the potential offering of Medium-Term Notes, Series E, by GS Finance Corp. (GSFC), with guarantees from Goldman Sachs Group. For investors, the key takeaway is that this filing is procedural and relates to the company's ongoing ability to issue debt securities. It signifies that the necessary legal and tax assurances have been obtained and filed with the SEC, facilitating potential future financing activities by GSFC and Goldman Sachs Group. The filing does not disclose any new financial results or material business developments.

Key Highlights

  • 1Filing of legal opinions from Sidley Austin LLP regarding the legality of GS Finance Corp.'s (GSFC) Medium-Term Notes, Series E, and Goldman Sachs Group's related Guarantees.
  • 2Inclusion of tax opinions from Sidley Austin LLP and Sullivan & Cromwell LLP concerning federal tax matters related to the notes and guarantees.
  • 3These documents are incorporated by reference into a previously filed Registration Statement on Form S-3ASR (File No. 333-198735).
  • 4The filing is procedural and supports the potential future offering of debt securities by GSFC, guaranteed by Goldman Sachs Group.
  • 5No new financial data or significant business updates are provided in this report.
  • 6The filing confirms that necessary legal and tax due diligence steps have been completed and documented for this debt issuance program.

Frequently Asked Questions

The primary purpose of this 8-K filing is to provide supporting legal and tax opinions for a Registration Statement on Form S-3ASR previously filed by GS Finance Corp. and The Goldman Sachs Group, Inc. These opinions are required for the potential offering of Medium-Term Notes, Series E.

No, this filing does not contain any new financial results, earnings announcements, or material business developments. It is purely a procedural filing related to debt issuance documentation.

GS Finance Corp. is a financing subsidiary of The Goldman Sachs Group, Inc. The Medium-Term Notes, Series E, are debt securities that GS Finance Corp. may offer from time to time, with the guarantees of The Goldman Sachs Group, Inc.

Legal and tax opinions are filed to provide assurance to investors and regulators that the debt securities being offered are legally valid and that certain tax implications have been reviewed by qualified legal counsel.