I would add that the Mayer Brown link I provided earlier is a paper on the filing procedures and requirements for 8-K's and when something is considered a "Material Definitive Agreement" which is the question at hand, IMO.  In that they refer to the same requirements about Material Contracts of regulation S-K that I posted, so there does seem to be no distinction.  As for a material "event" versus a material "definitive agreement" or "contract", I'm not sure for our purposes as PTSC investors (who want to know that the $$ were significant) how the agreement can be considered a material event without it being from an finanical or operational impact, which if it were from either of those, it would've fallen under something other than the 8.01 or 9.01 sections of the 8-K filing, from the way I read things.