Susan Y. Kim, a director and 10% owner of Amkor Technology, Inc., filed a statement of changes in beneficial ownership with the SEC on September 24, 2026, disclosing the acquisition of dividend equivalent units tied to previously granted restricted stock units.

Key Highlights

  • Transaction date: September 22, 2026, the date a dividend was paid on Amkor Technology common stock.
  • Units acquired: 3.9978 dividend equivalent units (DEUs) accrued on time-vested RSUs originally granted to the reporting person on May 13, 2026.
  • Resulting RSU balance: 2,619.5144 restricted stock units beneficially owned following the reported transaction, held indirectly.
  • Direct common stock ownership: 6,120,387 shares held directly by Susan Y. Kim, according to the filing.
  • Largest indirect holding: 19,484,809 shares of common stock held indirectly through Sujochil, LP, as reported in the filing.
  • Beneficial ownership disclaimer: The filing states the reporting person disclaims beneficial ownership of indirectly held securities except to the extent of her pecuniary interest.

Susan Y. Kim's Ownership Structure and DEU Accrual at Amkor Technology

Amkor Technology, Inc. (NASDAQ:AMKR) is the issuer named in this filing. Susan Y. Kim is identified as a director, a 10% owner, and a member of a 10% owner group. The transaction reported involves the accrual of 3.9978 dividend equivalent units on September 22, 2026, upon the payment of a cash dividend. These DEUs were accrued with respect to time-vested RSUs that Amkor Technology granted to Kim on May 13, 2026. According to the filing, "each DEU represents an additional RSU subject to the same provisions as the RSU with respect to which the DEU was accrued."

The filing details an extensive indirect ownership structure spanning several entities. Kim is reported to serve as a trustee of multiple grantor retained annuity trusts (GRATs) and other family trusts, and as a general partner or member of two limited partnerships. Among the indirect holdings reported: 3,244,594 shares through the 2025 Grantor Retained Annuity Trust No. 1 of James J. Kim, 2,538,000 shares through the 2025 Grantor Retained Annuity Trust No. 1 of Agnes C. Kim, 1,235,000 shares through the James J. Kim 2024 GRAT dated 8/5/24, 895,000 shares through the Agnes C. Kim 2024 GRAT dated 8/5/24, 1,124,000 shares through Kim's own GRATs, 3,713,610 shares through other trusts excluding GRATs, 3,789,479 shares through Sujoda Investments, LP, and 19,484,809 shares through Sujochil, LP.

The filing notes that Sujoda Management, LLC is the sole general partner of Sujoda Investments, LP, and that Kim is one of three members of Sujoda Management, LLC. Pursuant to the applicable instructions, Kim has elected to treat all shares held by Sujoda Investments, LP as beneficially owned by her for reporting purposes. The filing was signed by Mark N. Rogers as attorney-in-fact for Susan Y. Kim on September 24, 2026.

What Was Disclosed

The filing discloses the accrual of 3.9978 dividend equivalent units on Amkor Technology RSUs held by director and 10% owner Susan Y. Kim, triggered by a September 22, 2026 dividend payment. It also provides a detailed account of Kim's direct and indirect beneficial ownership across multiple trusts and partnerships.