{"url_path":"/sec/cik-0001083199/8-k/2026-05-13/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 ****Other Events.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1083199/0001104659-26-060186-index.html","accession_number":"0001104659-26-060186","cik":"0001083199","ticker":null,"issuer_name":"WORLD OMNI AUTO RECEIVABLES LLC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1083199/0001104659-26-060186-index.html","primary_entity_key":"0001083199","primary_entity_name":"WORLD OMNI AUTO RECEIVABLES LLC"},"word_count":489,"has_tables":true,"body_markdown":"**Item 8.01.****Other Events.**\n\nOn May 13, 2026 (the “Closing Date”),\nWorld Omni Auto Receivables LLC, a Delaware limited liability company (the “Depositor”), entered into an amended and\nrestated Trust Agreement, a copy of which is filed as an exhibit hereto, with U.S. Bank Trust National Association, as owner trustee (the\n“Owner Trustee”), relating to World Omni Auto Receivables Trust 2026-B (the “Issuing Entity”), a\nDelaware statutory trust created on April 1, 2026. On the Closing Date, World Omni Financial Corp., a Florida corporation (“World\nOmni”), and the Depositor entered into a Receivables Purchase Agreement, a copy of which is filed as an exhibit hereto, pursuant\nto which specified motor vehicle retail installment sale contracts and related property were sold by World Omni to the Depositor. On the\nClosing Date, the Issuing Entity, the Depositor, World Omni, as servicer (the “Servicer”), and Wilmington Trust, National\nAssociation, as account bank (in such capacity, the “Account Bank”), entered into a Sale and Servicing Agreement (the\n“Sale and Servicing Agreement”), a copy of which is filed as an exhibit hereto, pursuant to which specified motor vehicle\nretail installment sale contracts and related property were transferred by the Depositor to the Issuing Entity. On the Closing Date, the\nIssuing Entity issued to the Depositor the Asset-Backed Notes, Series 2026-B, Class A-1, Class A-2a, Class A-2b, Class A-3, Class A-4,\nClass B and Class C (collectively, the “Notes”), having an aggregate original principal amount of $1,316,370,000,\npursuant to an Indenture (the “Indenture”), dated as of the Closing Date, among the Issuing Entity, Wilmington Trust,\nNational Association, as indenture trustee (in such capacity, the “Indenture Trustee”), and the Account Bank, a copy\nof which is filed as an exhibit hereto. On the Closing Date, the Issuing Entity, the Depositor, the Indenture Trustee and World Omni,\nas administrator (the “Administrator”), entered into an Administration Agreement, a copy of which is filed as an exhibit\nhereto, pursuant to which the Administrator agreed to perform certain duties and obligations of the Issuing Entity and the Owner Trustee\nunder the transaction documents. On the Closing Date, the Issuing Entity, World Omni,\nas Servicer and Administrator, and Clayton Fixed Income Services LLC, as asset representations reviewer (the “Asset Representations\nReviewer”), entered into an Asset Representations Review Agreement, a copy of which is filed as an exhibit hereto, pursuant\nto which the Asset Representations Reviewer agreed to perform, upon satisfaction of certain trigger events, reviews of certain receivables\nfor compliance with the representations and warranties made by World Omni about such receivables.\n\nInterest on the Class A-1, Class A-2a, Class A-2b,\nClass A-3, Class A-4, Class B and Class C Notes will be distributed on each Payment Date (as defined in Appendix A to the Sale and Servicing\nAgreement). Monthly distributions in reduction of the principal amount of the Notes will be allocated to the Notes in accordance with\nthe priorities set forth in the Indenture and the Sale and Servicing Agreement."}