No one knows the contingencies of the Master Agreement until the 10-K is filed; since it’s already written why wasn’t it attached to the 8-K filing? It’s obviously another stall tactic and if I were a shareholder I’d call the company to demand it be included in the latest filing since it is material information and if Heddle said no I would call the SEC and alert them to the disclosure violation...
I would also bet there will be another extension of the 120 period when the 10-K does get filed...