Navient Executes Internal Stock Transfer of E Parent, Inc. Subsidiary

Navient Holdings, Inc. disclosed an internal corporate restructuring through a Distribution Agreement. The agreement facilitates the transfer of all outstanding capital stock of a subsidiary, E Parent, Inc., from Navient LLC to the parent company, Navient Holdings, Inc., effective November 2, 2026.

Key Details

• Agreement: The company entered into a Distribution Agreement on November 2, 2026, between Navient LLC (as Transferor) and Navient Holdings, Inc. (as Transferee).
• Transaction: Navient LLC distributed 100% of the issued and outstanding capital stock of E Parent, Inc. to Navient Holdings, Inc.
• Purpose: This action serves as an internal reorganization, consolidating the ownership of the E Parent, Inc. subsidiary directly under the parent holding company. The transaction is intended to be disregarded for U.S. federal income tax purposes.