Directed Inquiry

Question: Investigate Leidos: Search SEC EDGAR for "CIK 0001666112 (Abacus Innovations Corporation)". This is the transitory entity that held the IS&GS assets; its filings provide the granular quarterly data 'missing' from Leidos's main CIK during 2016.. Report any findings as factual claims with dates and evidence.

Date: 2026-04-15

Research Findings

Research confirms that Abacus Innovations Corporation (the entity referenced in the research question) was indeed the crucial transitory vehicle for the 2016 Lockheed Martin IS&GS-Leidos transaction. Created as a Delaware corporation and wholly-owned subsidiary of Lockheed Martin on January 26, 2016, Abacus served as the legal entity that held the Information Systems & Global Solutions business assets during the separation and merger process. The entity filed its own SEC registration statements (Form S-4/S-1) and had standalone financial statements, including an unaudited balance sheet as of June 26, 2016 that was incorporated into Leidos' July 29, 2016 Form 8-K filing. However, while the research confirms Abacus's central role and the existence of its financial filings, the specific CIK number 1666112 referenced in the research question was not definitively confirmed in the available SEC EDGAR search results, suggesting this may require direct EDGAR database queries to locate the specific quarterly filings that would contain the granular financial data mentioned in the research question.

Data Collected

• Entities created: Abacus Innovations Corporation, Lion Merger Co., Leidos Innovations Corporation
• Facts recorded: 8
• Connections mapped: 3
• Web sources consulted: 20

Sources

• EX-2.1
• EX-99.1
• EX-99.8
• Document
• Leidos Holdings, Inc.
• All SEC EDGAR Filings for ABACUS GLOBAL MANAGEMENT, INC.
• All SEC EDGAR Filings for LEIDOS, INC.
• All SEC EDGAR Filings for ABACUS DIRECT CORP
• All SEC EDGAR Filings for LEIDOS HOLDINGS, INC.
• Abacus Global Management, Inc.
• Leidos Holdings, Inc. Leidos, Inc.
• Lockheed Martin Successfully Closes Transaction to Separate and Combine IT and Technical Services Businesses with Leidos - Aug 16, 2016
• LOCKHEED MARTIN CORPORATION
• Leidos To Combine With Lockheed Martin Information Systems & Global Solutions Business (IS&GS) | Leidos
• leidos holdings, inc.
• Lockheed Martin Successfully Closes Transaction to Separate and Combine IT and Technical Services Businesses with Leidos
• About Leidos and Lockheed Martin IS&GS
• Leidos - Wikipedia
• Leidos Holdings, Inc.
• Why Did Lockheed Martin Stock Sell Off After Its Spinoff? And Should You Panic? | The Motley Fool