{"url_path":"/sec/pfg/8-k/2026-06-01/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 Other Events.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-01","source_url":"https://www.sec.gov/Archives/edgar/data/1126328/0001104659-26-068908-index.html","accession_number":"0001104659-26-068908","cik":"0001126328","ticker":"PFG","issuer_name":"PRINCIPAL FINANCIAL GROUP INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1126328/0001104659-26-068908-index.html","primary_entity_key":"0001126328","primary_entity_name":"PRINCIPAL FINANCIAL GROUP INC"},"word_count":139,"has_tables":true,"body_markdown":"**Item 8.01 Other Events.**\n\n \n\n*Underwriting Agreement.*\n\n \n\nIn connection with the issuance and sale of the\nNotes, the Company entered into the Underwriting Agreement, dated May 27, 2026 (the “Underwriting Agreement”), among\nthe Company, PFSI and BofA Securities, Inc., Goldman Sachs & Co. LLC and J.P. Morgan Securities LLC, as representatives\nof the underwriters named in Schedule I thereto, relating to the Notes. The Underwriting Agreement is filed as Exhibit 1.1 hereto,\nand is incorporated by reference herein.\n\n \n\n*Opinions of Counsel.*\n\n \n\nThe opinion of Debevoise & Plimpton\nLLP, relating to the validity of the Notes and the related Guarantee, is filed as Exhibit 5.1 hereto. The opinion of George Djurasovic,\nVice President and Interim General Counsel of the Company and PFSI, relating to certain legal matters relating to the issuance of the\nGuarantee, is filed as Exhibit 5.2 hereto.\n\n \n\n 2"}