diff --git a/.changie.yaml b/.changie.yaml
index 831fe6fb5b6f..10b0ca0a60d3 100644
--- a/.changie.yaml
+++ b/.changie.yaml
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 changesDir: .changes
diff --git a/.github/ISSUE_TEMPLATE/bug_report.yml b/.github/ISSUE_TEMPLATE/bug_report.yml
index 643149eb63ec..59ee21c4f211 100644
--- a/.github/ISSUE_TEMPLATE/bug_report.yml
+++ b/.github/ISSUE_TEMPLATE/bug_report.yml
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 name: Bug Report
diff --git a/.github/ISSUE_TEMPLATE/config.yml b/.github/ISSUE_TEMPLATE/config.yml
index 692856dcc295..4118a4978e1b 100644
--- a/.github/ISSUE_TEMPLATE/config.yml
+++ b/.github/ISSUE_TEMPLATE/config.yml
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 blank_issues_enabled: false
diff --git a/.github/ISSUE_TEMPLATE/feature_request.yml b/.github/ISSUE_TEMPLATE/feature_request.yml
index 9d30a8bd7c12..eb68341cb8ed 100644
--- a/.github/ISSUE_TEMPLATE/feature_request.yml
+++ b/.github/ISSUE_TEMPLATE/feature_request.yml
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 name: Feature Request
diff --git a/.github/actions/equivalence-test/action.yml b/.github/actions/equivalence-test/action.yml
index cbfc51505e8f..0607baeeacbb 100644
--- a/.github/actions/equivalence-test/action.yml
+++ b/.github/actions/equivalence-test/action.yml
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 name: equivalence-test
diff --git a/.github/actions/go-version/action.yml b/.github/actions/go-version/action.yml
index f00a4781666e..05e9841cc2bc 100644
--- a/.github/actions/go-version/action.yml
+++ b/.github/actions/go-version/action.yml
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 name: 'Determine Go Toolchain Version'
diff --git a/.github/scripts/e2e_test_linux_darwin.sh b/.github/scripts/e2e_test_linux_darwin.sh
index be0b9daa1ca7..874fa6abd2c5 100755
--- a/.github/scripts/e2e_test_linux_darwin.sh
+++ b/.github/scripts/e2e_test_linux_darwin.sh
@@ -1,5 +1,5 @@
 #!/usr/bin/env bash
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 set -uo pipefail
diff --git a/.github/scripts/equivalence-test.sh b/.github/scripts/equivalence-test.sh
index 948c107c5623..c58fce4f38f4 100755
--- a/.github/scripts/equivalence-test.sh
+++ b/.github/scripts/equivalence-test.sh
@@ -1,5 +1,5 @@
 #!/usr/bin/env bash
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 set -uo pipefail
diff --git a/.github/scripts/get_product_version.sh b/.github/scripts/get_product_version.sh
index 8d553632f563..3e63898e92d0 100755
--- a/.github/scripts/get_product_version.sh
+++ b/.github/scripts/get_product_version.sh
@@ -1,5 +1,5 @@
 #!/usr/bin/env bash
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 set -uo pipefail
diff --git a/.release/ci.hcl b/.release/ci.hcl
index 2f308388e1fb..f949ddc084e9 100644
--- a/.release/ci.hcl
+++ b/.release/ci.hcl
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 schema = "2"
diff --git a/.release/release-metadata.hcl b/.release/release-metadata.hcl
index 93c81e4ddd0d..b5836f7c7546 100644
--- a/.release/release-metadata.hcl
+++ b/.release/release-metadata.hcl
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 url_docker_registry_dockerhub = "https://hub.docker.com/r/hashicorp/terraform"
diff --git a/.release/security-scan.hcl b/.release/security-scan.hcl
index 729cfe1eba86..1ed83c4f9d90 100644
--- a/.release/security-scan.hcl
+++ b/.release/security-scan.hcl
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 container {
diff --git a/Dockerfile b/Dockerfile
index b5bd033dc41a..cb8fcfbedfdd 100644
--- a/Dockerfile
+++ b/Dockerfile
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 # This Dockerfile builds on golang:alpine by building Terraform from source
diff --git a/build.Dockerfile b/build.Dockerfile
index 2a4db8582883..e3eeac3e48b5 100644
--- a/build.Dockerfile
+++ b/build.Dockerfile
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 # This Dockerfile is not intended for general use, but is rather used to
diff --git a/catalog-info.yaml b/catalog-info.yaml
index 006570bac5ff..b4477ad82663 100644
--- a/catalog-info.yaml
+++ b/catalog-info.yaml
@@ -1,4 +1,4 @@
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 #
 # Intended for internal HashiCorp use only
diff --git a/checkpoint.go b/checkpoint.go
index 8a20ff446344..59d20b998b5e 100644
--- a/checkpoint.go
+++ b/checkpoint.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/commands.go b/commands.go
index b8489519b40b..adcfdd5d210f 100644
--- a/commands.go
+++ b/commands.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/experiments.go b/experiments.go
index d279a8648215..758f04c6e0f6 100644
--- a/experiments.go
+++ b/experiments.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/help.go b/help.go
index b0de2c37fed3..2da03a3c92ae 100644
--- a/help.go
+++ b/help.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/actions/actions.go b/internal/actions/actions.go
index 5073c1aebb88..131617b173ab 100644
--- a/internal/actions/actions.go
+++ b/internal/actions/actions.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package actions
diff --git a/internal/addrs/action.go b/internal/addrs/action.go
index 040d01329030..5912994dac96 100644
--- a/internal/addrs/action.go
+++ b/internal/addrs/action.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/action_test.go b/internal/addrs/action_test.go
index 69d7425f423c..1ae60b9dea86 100644
--- a/internal/addrs/action_test.go
+++ b/internal/addrs/action_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/check.go b/internal/addrs/check.go
index 8a152aa37457..2f34d56d4137 100644
--- a/internal/addrs/check.go
+++ b/internal/addrs/check.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/check_rule.go b/internal/addrs/check_rule.go
index f6c558e9424f..fdae4163a0fc 100644
--- a/internal/addrs/check_rule.go
+++ b/internal/addrs/check_rule.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/check_rule_diagnostic.go b/internal/addrs/check_rule_diagnostic.go
index 181ca9369c5f..e865e0dd930c 100644
--- a/internal/addrs/check_rule_diagnostic.go
+++ b/internal/addrs/check_rule_diagnostic.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/check_rule_diagnostic_test.go b/internal/addrs/check_rule_diagnostic_test.go
index 8c3e1534f87c..1a8246d82559 100644
--- a/internal/addrs/check_rule_diagnostic_test.go
+++ b/internal/addrs/check_rule_diagnostic_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/checkable.go b/internal/addrs/checkable.go
index 19a5c8afcf05..230d0f0d0890 100644
--- a/internal/addrs/checkable.go
+++ b/internal/addrs/checkable.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/count_attr.go b/internal/addrs/count_attr.go
index 981014c91c9d..23e8ec2b52e0 100644
--- a/internal/addrs/count_attr.go
+++ b/internal/addrs/count_attr.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/doc.go b/internal/addrs/doc.go
index 4c83a0602e36..9354e5a260e4 100644
--- a/internal/addrs/doc.go
+++ b/internal/addrs/doc.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 // Package addrs contains types that represent "addresses", which are
diff --git a/internal/addrs/for_each_attr.go b/internal/addrs/for_each_attr.go
index bf4151f21e61..bbf9e8a98ae2 100644
--- a/internal/addrs/for_each_attr.go
+++ b/internal/addrs/for_each_attr.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/graph.go b/internal/addrs/graph.go
index 59a38e8f25ce..00e7828fdd71 100644
--- a/internal/addrs/graph.go
+++ b/internal/addrs/graph.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/graph_test.go b/internal/addrs/graph_test.go
index 34ae39671074..d4044b734e4f 100644
--- a/internal/addrs/graph_test.go
+++ b/internal/addrs/graph_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/input_variable.go b/internal/addrs/input_variable.go
index 79dc3691ca1a..f36a1abb1588 100644
--- a/internal/addrs/input_variable.go
+++ b/internal/addrs/input_variable.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/instance_key.go b/internal/addrs/instance_key.go
index 1340edee8145..6c8d7830976b 100644
--- a/internal/addrs/instance_key.go
+++ b/internal/addrs/instance_key.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/instance_key_test.go b/internal/addrs/instance_key_test.go
index 8267edd86a5f..cc8287eb0692 100644
--- a/internal/addrs/instance_key_test.go
+++ b/internal/addrs/instance_key_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/local_value.go b/internal/addrs/local_value.go
index 5928cc20f82e..76e97fcbccf3 100644
--- a/internal/addrs/local_value.go
+++ b/internal/addrs/local_value.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/map.go b/internal/addrs/map.go
index e8593e90a3d3..7da2f39f6727 100644
--- a/internal/addrs/map.go
+++ b/internal/addrs/map.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/map_test.go b/internal/addrs/map_test.go
index 147b85c81bd3..6938f1f6d448 100644
--- a/internal/addrs/map_test.go
+++ b/internal/addrs/map_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/module.go b/internal/addrs/module.go
index 4d71034d1986..075164ee82dd 100644
--- a/internal/addrs/module.go
+++ b/internal/addrs/module.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/module_call.go b/internal/addrs/module_call.go
index 95a8fb603da8..138a71bd1b87 100644
--- a/internal/addrs/module_call.go
+++ b/internal/addrs/module_call.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/module_call_test.go b/internal/addrs/module_call_test.go
index 69c287e62e0a..b0f5e7c13d02 100644
--- a/internal/addrs/module_call_test.go
+++ b/internal/addrs/module_call_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/module_instance.go b/internal/addrs/module_instance.go
index 5ebce0ab95d9..ba0ac9247beb 100644
--- a/internal/addrs/module_instance.go
+++ b/internal/addrs/module_instance.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/module_instance_test.go b/internal/addrs/module_instance_test.go
index 82e5c7a65aa9..7920e842a2ff 100644
--- a/internal/addrs/module_instance_test.go
+++ b/internal/addrs/module_instance_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/module_package.go b/internal/addrs/module_package.go
index 0fd2272f76a6..2b0c0ee602c1 100644
--- a/internal/addrs/module_package.go
+++ b/internal/addrs/module_package.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/module_source.go b/internal/addrs/module_source.go
index e2ab072097b2..44cc2bc91103 100644
--- a/internal/addrs/module_source.go
+++ b/internal/addrs/module_source.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/module_test.go b/internal/addrs/module_test.go
index ed7a90decc7b..491d0fd0a356 100644
--- a/internal/addrs/module_test.go
+++ b/internal/addrs/module_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/move_endpoint.go b/internal/addrs/move_endpoint.go
index 3bfa86e5718e..b59bf734492f 100644
--- a/internal/addrs/move_endpoint.go
+++ b/internal/addrs/move_endpoint.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/move_endpoint_kind.go b/internal/addrs/move_endpoint_kind.go
index cf1c0dd96593..aba4ff0443d1 100644
--- a/internal/addrs/move_endpoint_kind.go
+++ b/internal/addrs/move_endpoint_kind.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/move_endpoint_module.go b/internal/addrs/move_endpoint_module.go
index 2e1cdcf5bc30..ee475642aac4 100644
--- a/internal/addrs/move_endpoint_module.go
+++ b/internal/addrs/move_endpoint_module.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/move_endpoint_module_test.go b/internal/addrs/move_endpoint_module_test.go
index ce85f0f3e686..64cf19999259 100644
--- a/internal/addrs/move_endpoint_module_test.go
+++ b/internal/addrs/move_endpoint_module_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/move_endpoint_test.go b/internal/addrs/move_endpoint_test.go
index f5c9df41b5dd..1902016290b5 100644
--- a/internal/addrs/move_endpoint_test.go
+++ b/internal/addrs/move_endpoint_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/moveable.go b/internal/addrs/moveable.go
index 4c309dd778ea..2074b86ed243 100644
--- a/internal/addrs/moveable.go
+++ b/internal/addrs/moveable.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/output_value.go b/internal/addrs/output_value.go
index 0c23b0cdb941..d3b24acea07e 100644
--- a/internal/addrs/output_value.go
+++ b/internal/addrs/output_value.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/output_value_test.go b/internal/addrs/output_value_test.go
index bfeb673e9b8e..a1b7858cf622 100644
--- a/internal/addrs/output_value_test.go
+++ b/internal/addrs/output_value_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/parse_ref.go b/internal/addrs/parse_ref.go
index 88d960f001a7..8d209937f974 100644
--- a/internal/addrs/parse_ref.go
+++ b/internal/addrs/parse_ref.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/parse_target.go b/internal/addrs/parse_target.go
index 452f62956dca..97bc60578fe9 100644
--- a/internal/addrs/parse_target.go
+++ b/internal/addrs/parse_target.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/parse_target_action.go b/internal/addrs/parse_target_action.go
index c7a12768fffc..a6b5711939a0 100644
--- a/internal/addrs/parse_target_action.go
+++ b/internal/addrs/parse_target_action.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/parse_target_action_test.go b/internal/addrs/parse_target_action_test.go
index 39b1374fcda7..73a213d0471f 100644
--- a/internal/addrs/parse_target_action_test.go
+++ b/internal/addrs/parse_target_action_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/parse_target_test.go b/internal/addrs/parse_target_test.go
index 781f38684866..fba5d95664c8 100644
--- a/internal/addrs/parse_target_test.go
+++ b/internal/addrs/parse_target_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/partial_expanded.go b/internal/addrs/partial_expanded.go
index 057025c69da6..c35bf200cde9 100644
--- a/internal/addrs/partial_expanded.go
+++ b/internal/addrs/partial_expanded.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/partial_expanded_test.go b/internal/addrs/partial_expanded_test.go
index 8f067fa4e270..498600e493d2 100644
--- a/internal/addrs/partial_expanded_test.go
+++ b/internal/addrs/partial_expanded_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/path_attr.go b/internal/addrs/path_attr.go
index e61ae6482921..ffe0a95aa06a 100644
--- a/internal/addrs/path_attr.go
+++ b/internal/addrs/path_attr.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/provider.go b/internal/addrs/provider.go
index 1f1dfe719855..27ee2b7a5651 100644
--- a/internal/addrs/provider.go
+++ b/internal/addrs/provider.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/provider_config.go b/internal/addrs/provider_config.go
index 21f36fc70fc6..86f0a953d1ca 100644
--- a/internal/addrs/provider_config.go
+++ b/internal/addrs/provider_config.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/provider_config_test.go b/internal/addrs/provider_config_test.go
index 5caa382bdd28..7c764ea342ec 100644
--- a/internal/addrs/provider_config_test.go
+++ b/internal/addrs/provider_config_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/provider_test.go b/internal/addrs/provider_test.go
index c7ee6133499f..7b28152d0b9c 100644
--- a/internal/addrs/provider_test.go
+++ b/internal/addrs/provider_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/referenceable.go b/internal/addrs/referenceable.go
index 27d61bd704f7..11a046e08220 100644
--- a/internal/addrs/referenceable.go
+++ b/internal/addrs/referenceable.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/remove_target.go b/internal/addrs/remove_target.go
index a683f9543197..988e9e884294 100644
--- a/internal/addrs/remove_target.go
+++ b/internal/addrs/remove_target.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/remove_target_kind.go b/internal/addrs/remove_target_kind.go
index edbe97e62ccf..1732ff8d186f 100644
--- a/internal/addrs/remove_target_kind.go
+++ b/internal/addrs/remove_target_kind.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/remove_target_test.go b/internal/addrs/remove_target_test.go
index f01d203f01c8..abf8b215e8f6 100644
--- a/internal/addrs/remove_target_test.go
+++ b/internal/addrs/remove_target_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/resource.go b/internal/addrs/resource.go
index 7ca569c08ade..3f71a0216dec 100644
--- a/internal/addrs/resource.go
+++ b/internal/addrs/resource.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/resource_phase.go b/internal/addrs/resource_phase.go
index 9977549179fe..c946ea0059ae 100644
--- a/internal/addrs/resource_phase.go
+++ b/internal/addrs/resource_phase.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/resource_test.go b/internal/addrs/resource_test.go
index e5f6559bbfd9..b34d97315b87 100644
--- a/internal/addrs/resource_test.go
+++ b/internal/addrs/resource_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/run.go b/internal/addrs/run.go
index 92f7d86b16ef..8a84ede494e9 100644
--- a/internal/addrs/run.go
+++ b/internal/addrs/run.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/self.go b/internal/addrs/self.go
index abdccd250b38..3582965869ff 100644
--- a/internal/addrs/self.go
+++ b/internal/addrs/self.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/set.go b/internal/addrs/set.go
index 193f09a3ffaf..c254329d076a 100644
--- a/internal/addrs/set.go
+++ b/internal/addrs/set.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/set_test.go b/internal/addrs/set_test.go
index aa4574688e92..4f50a91bfb6f 100644
--- a/internal/addrs/set_test.go
+++ b/internal/addrs/set_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/target_test.go b/internal/addrs/target_test.go
index 2149a96cbca8..72ed8cfe5cfa 100644
--- a/internal/addrs/target_test.go
+++ b/internal/addrs/target_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/targetable.go b/internal/addrs/targetable.go
index ac19c467362e..428c9e5a1224 100644
--- a/internal/addrs/targetable.go
+++ b/internal/addrs/targetable.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/terraform_attr.go b/internal/addrs/terraform_attr.go
index 3296c89857d8..6022cb9bd1ad 100644
--- a/internal/addrs/terraform_attr.go
+++ b/internal/addrs/terraform_attr.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/unique_key.go b/internal/addrs/unique_key.go
index b8c706e475c8..fed9bb7b9358 100644
--- a/internal/addrs/unique_key.go
+++ b/internal/addrs/unique_key.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/addrs/unique_key_test.go b/internal/addrs/unique_key_test.go
index 5a636ecd954d..5401f20f1fbe 100644
--- a/internal/addrs/unique_key_test.go
+++ b/internal/addrs/unique_key_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package addrs
diff --git a/internal/backend/backend.go b/internal/backend/backend.go
index 80e1a37b5417..124d0e862e02 100644
--- a/internal/backend/backend.go
+++ b/internal/backend/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 // Package backend provides interfaces that the CLI uses to interact with
diff --git a/internal/backend/backendbase/base.go b/internal/backend/backendbase/base.go
index 4dcce8db9c1b..4018928ffe8a 100644
--- a/internal/backend/backendbase/base.go
+++ b/internal/backend/backendbase/base.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendbase
diff --git a/internal/backend/backendbase/base_test.go b/internal/backend/backendbase/base_test.go
index 0882489df2c3..c41d342c522e 100644
--- a/internal/backend/backendbase/base_test.go
+++ b/internal/backend/backendbase/base_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendbase
diff --git a/internal/backend/backendbase/doc.go b/internal/backend/backendbase/doc.go
index 854afc73d739..ccd4e76a515d 100644
--- a/internal/backend/backendbase/doc.go
+++ b/internal/backend/backendbase/doc.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 // Package backendbase contains helpers for implementing the parts of remote
diff --git a/internal/backend/backendbase/helper.go b/internal/backend/backendbase/helper.go
index 9d4c944ccf8d..409d4eedf4cb 100644
--- a/internal/backend/backendbase/helper.go
+++ b/internal/backend/backendbase/helper.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendbase
diff --git a/internal/backend/backendbase/helper_test.go b/internal/backend/backendbase/helper_test.go
index 8be2ecb62650..3a3204f6ac15 100644
--- a/internal/backend/backendbase/helper_test.go
+++ b/internal/backend/backendbase/helper_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendbase
diff --git a/internal/backend/backendbase/sdklike.go b/internal/backend/backendbase/sdklike.go
index 9d53cbf6b543..e2cf5df123f0 100644
--- a/internal/backend/backendbase/sdklike.go
+++ b/internal/backend/backendbase/sdklike.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendbase
diff --git a/internal/backend/backendbase/sdklike_test.go b/internal/backend/backendbase/sdklike_test.go
index bca3b8a4ebf8..e84e49d48c1c 100644
--- a/internal/backend/backendbase/sdklike_test.go
+++ b/internal/backend/backendbase/sdklike_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendbase
diff --git a/internal/backend/backendrun/cli.go b/internal/backend/backendrun/cli.go
index 01fd90b0d004..b8c6311cc0c0 100644
--- a/internal/backend/backendrun/cli.go
+++ b/internal/backend/backendrun/cli.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendrun
diff --git a/internal/backend/backendrun/doc.go b/internal/backend/backendrun/doc.go
index aeb4b2e65f92..3a6cf7e94bed 100644
--- a/internal/backend/backendrun/doc.go
+++ b/internal/backend/backendrun/doc.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 // Package backendrun contains the additional types and helpers used by the
diff --git a/internal/backend/backendrun/local_run.go b/internal/backend/backendrun/local_run.go
index 790936d0f870..1ef5c823edcf 100644
--- a/internal/backend/backendrun/local_run.go
+++ b/internal/backend/backendrun/local_run.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendrun
diff --git a/internal/backend/backendrun/operation.go b/internal/backend/backendrun/operation.go
index af208c64fb7e..7e10f2660a45 100644
--- a/internal/backend/backendrun/operation.go
+++ b/internal/backend/backendrun/operation.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendrun
diff --git a/internal/backend/backendrun/operation_type.go b/internal/backend/backendrun/operation_type.go
index 22abaf8a4fe2..357424e7c5e9 100644
--- a/internal/backend/backendrun/operation_type.go
+++ b/internal/backend/backendrun/operation_type.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendrun
diff --git a/internal/backend/backendrun/unparsed_value.go b/internal/backend/backendrun/unparsed_value.go
index 0262d3ed6355..49b95c5847cc 100644
--- a/internal/backend/backendrun/unparsed_value.go
+++ b/internal/backend/backendrun/unparsed_value.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendrun
diff --git a/internal/backend/backendrun/unparsed_value_test.go b/internal/backend/backendrun/unparsed_value_test.go
index 0aae48b95a66..6e02b7383b35 100644
--- a/internal/backend/backendrun/unparsed_value_test.go
+++ b/internal/backend/backendrun/unparsed_value_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backendrun
diff --git a/internal/backend/init/deprecate_test.go b/internal/backend/init/deprecate_test.go
index e94b697df546..8bc55c5bfa61 100644
--- a/internal/backend/init/deprecate_test.go
+++ b/internal/backend/init/deprecate_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package init
diff --git a/internal/backend/init/init.go b/internal/backend/init/init.go
index 4c15ce5baa82..4eb87abfc60c 100644
--- a/internal/backend/init/init.go
+++ b/internal/backend/init/init.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 // Package init contains the list of backends that can be initialized and
diff --git a/internal/backend/init/init_test.go b/internal/backend/init/init_test.go
index e697e741892d..655282056930 100644
--- a/internal/backend/init/init_test.go
+++ b/internal/backend/init/init_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package init
diff --git a/internal/backend/local/backend.go b/internal/backend/local/backend.go
index 79c5b7bc2ad0..bbeedd5efa6a 100644
--- a/internal/backend/local/backend.go
+++ b/internal/backend/local/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/backend_apply.go b/internal/backend/local/backend_apply.go
index 0dd3704950c4..c44d290fe1e7 100644
--- a/internal/backend/local/backend_apply.go
+++ b/internal/backend/local/backend_apply.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/backend_apply_test.go b/internal/backend/local/backend_apply_test.go
index 593b68f93cef..59747c95105d 100644
--- a/internal/backend/local/backend_apply_test.go
+++ b/internal/backend/local/backend_apply_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/backend_local.go b/internal/backend/local/backend_local.go
index 4e900de9efd7..f1fb28ef4bb0 100644
--- a/internal/backend/local/backend_local.go
+++ b/internal/backend/local/backend_local.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/backend_local_test.go b/internal/backend/local/backend_local_test.go
index 2e84d01f6a64..59770229713a 100644
--- a/internal/backend/local/backend_local_test.go
+++ b/internal/backend/local/backend_local_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/backend_plan.go b/internal/backend/local/backend_plan.go
index 0fa256fd3e00..68427416b048 100644
--- a/internal/backend/local/backend_plan.go
+++ b/internal/backend/local/backend_plan.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/backend_plan_test.go b/internal/backend/local/backend_plan_test.go
index ace870fe5e29..936fcc8e7ac7 100644
--- a/internal/backend/local/backend_plan_test.go
+++ b/internal/backend/local/backend_plan_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/backend_refresh.go b/internal/backend/local/backend_refresh.go
index 14e9301d9cc2..f78e06f99de5 100644
--- a/internal/backend/local/backend_refresh.go
+++ b/internal/backend/local/backend_refresh.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/backend_refresh_test.go b/internal/backend/local/backend_refresh_test.go
index 8bb13c7f5db6..38c57e20e0e0 100644
--- a/internal/backend/local/backend_refresh_test.go
+++ b/internal/backend/local/backend_refresh_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/backend_test.go b/internal/backend/local/backend_test.go
index 965840023173..07ad73910875 100644
--- a/internal/backend/local/backend_test.go
+++ b/internal/backend/local/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/cli.go b/internal/backend/local/cli.go
index 4dc927756cf6..c3b93095f537 100644
--- a/internal/backend/local/cli.go
+++ b/internal/backend/local/cli.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/hook_state.go b/internal/backend/local/hook_state.go
index 1759c638b202..197bf54e581a 100644
--- a/internal/backend/local/hook_state.go
+++ b/internal/backend/local/hook_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/hook_state_test.go b/internal/backend/local/hook_state_test.go
index 886e57d67cba..def234422c69 100644
--- a/internal/backend/local/hook_state_test.go
+++ b/internal/backend/local/hook_state_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/local_test.go b/internal/backend/local/local_test.go
index 2feb0da0d120..b0c4df7ce821 100644
--- a/internal/backend/local/local_test.go
+++ b/internal/backend/local/local_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/test.go b/internal/backend/local/test.go
index d8307b65fd40..f20de380eb54 100644
--- a/internal/backend/local/test.go
+++ b/internal/backend/local/test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/local/testing.go b/internal/backend/local/testing.go
index 6810b1ce8b6c..fc67086c806b 100644
--- a/internal/backend/local/testing.go
+++ b/internal/backend/local/testing.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package local
diff --git a/internal/backend/pluggable/chunks/chunks.go b/internal/backend/pluggable/chunks/chunks.go
index 52527652b015..712dc37b3364 100644
--- a/internal/backend/pluggable/chunks/chunks.go
+++ b/internal/backend/pluggable/chunks/chunks.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package chunks
diff --git a/internal/backend/pluggable/pluggable.go b/internal/backend/pluggable/pluggable.go
index df2fd3a0b315..d798a278afe4 100644
--- a/internal/backend/pluggable/pluggable.go
+++ b/internal/backend/pluggable/pluggable.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package pluggable
diff --git a/internal/backend/pluggable/pluggable_test.go b/internal/backend/pluggable/pluggable_test.go
index 7f3aed8acfdb..68d2eb30bb4e 100644
--- a/internal/backend/pluggable/pluggable_test.go
+++ b/internal/backend/pluggable/pluggable_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package pluggable
diff --git a/internal/backend/remote-state/azure/api_client.go b/internal/backend/remote-state/azure/api_client.go
index cbf2d3d964e8..3011138adf13 100644
--- a/internal/backend/remote-state/azure/api_client.go
+++ b/internal/backend/remote-state/azure/api_client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package azure
diff --git a/internal/backend/remote-state/azure/backend.go b/internal/backend/remote-state/azure/backend.go
index cfebcfbf5385..e2b93a9bb73d 100644
--- a/internal/backend/remote-state/azure/backend.go
+++ b/internal/backend/remote-state/azure/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package azure
diff --git a/internal/backend/remote-state/azure/backend_state.go b/internal/backend/remote-state/azure/backend_state.go
index b923be2f2f57..5aed47a171da 100644
--- a/internal/backend/remote-state/azure/backend_state.go
+++ b/internal/backend/remote-state/azure/backend_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package azure
diff --git a/internal/backend/remote-state/azure/backend_test.go b/internal/backend/remote-state/azure/backend_test.go
index 2c72898b5832..3189342467dc 100644
--- a/internal/backend/remote-state/azure/backend_test.go
+++ b/internal/backend/remote-state/azure/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package azure
diff --git a/internal/backend/remote-state/azure/client.go b/internal/backend/remote-state/azure/client.go
index 77b275b04938..9adbcbb0822b 100644
--- a/internal/backend/remote-state/azure/client.go
+++ b/internal/backend/remote-state/azure/client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package azure
diff --git a/internal/backend/remote-state/azure/client_test.go b/internal/backend/remote-state/azure/client_test.go
index b472d561f7c2..e57cf88ea35c 100644
--- a/internal/backend/remote-state/azure/client_test.go
+++ b/internal/backend/remote-state/azure/client_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package azure
diff --git a/internal/backend/remote-state/azure/helpers.go b/internal/backend/remote-state/azure/helpers.go
index f4e587234963..6c4437adde64 100644
--- a/internal/backend/remote-state/azure/helpers.go
+++ b/internal/backend/remote-state/azure/helpers.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: MPL-2.0
 
 // This file is copied from terraform-provider-azurerm: internal/provider/helpers.go
diff --git a/internal/backend/remote-state/azure/helpers_test.go b/internal/backend/remote-state/azure/helpers_test.go
index ba8aa58da1b7..9a26342aaa97 100644
--- a/internal/backend/remote-state/azure/helpers_test.go
+++ b/internal/backend/remote-state/azure/helpers_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package azure
diff --git a/internal/backend/remote-state/azure/storage_client_helpers.go b/internal/backend/remote-state/azure/storage_client_helpers.go
index 61197a705d04..e175b0302a90 100644
--- a/internal/backend/remote-state/azure/storage_client_helpers.go
+++ b/internal/backend/remote-state/azure/storage_client_helpers.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package azure
diff --git a/internal/backend/remote-state/consul/backend.go b/internal/backend/remote-state/consul/backend.go
index 8c2270d7605d..a3a500b55e4f 100644
--- a/internal/backend/remote-state/consul/backend.go
+++ b/internal/backend/remote-state/consul/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package consul
diff --git a/internal/backend/remote-state/consul/backend_state.go b/internal/backend/remote-state/consul/backend_state.go
index 1dca946b8c08..6b4ba3817e69 100644
--- a/internal/backend/remote-state/consul/backend_state.go
+++ b/internal/backend/remote-state/consul/backend_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package consul
diff --git a/internal/backend/remote-state/consul/backend_test.go b/internal/backend/remote-state/consul/backend_test.go
index 4a7e2fdfda21..7aef669ce8ee 100644
--- a/internal/backend/remote-state/consul/backend_test.go
+++ b/internal/backend/remote-state/consul/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package consul
diff --git a/internal/backend/remote-state/consul/client.go b/internal/backend/remote-state/consul/client.go
index c81dae0cb35e..d4bdfb974efc 100644
--- a/internal/backend/remote-state/consul/client.go
+++ b/internal/backend/remote-state/consul/client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package consul
diff --git a/internal/backend/remote-state/consul/client_test.go b/internal/backend/remote-state/consul/client_test.go
index 372691380888..0092a0a7af15 100644
--- a/internal/backend/remote-state/consul/client_test.go
+++ b/internal/backend/remote-state/consul/client_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package consul
diff --git a/internal/backend/remote-state/cos/backend.go b/internal/backend/remote-state/cos/backend.go
index fe5fab41b899..c848460dda62 100644
--- a/internal/backend/remote-state/cos/backend.go
+++ b/internal/backend/remote-state/cos/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cos
diff --git a/internal/backend/remote-state/cos/backend_state.go b/internal/backend/remote-state/cos/backend_state.go
index 4125882c3b9f..466238c6b45b 100644
--- a/internal/backend/remote-state/cos/backend_state.go
+++ b/internal/backend/remote-state/cos/backend_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cos
diff --git a/internal/backend/remote-state/cos/backend_test.go b/internal/backend/remote-state/cos/backend_test.go
index 83da9217a242..f503f5641336 100644
--- a/internal/backend/remote-state/cos/backend_test.go
+++ b/internal/backend/remote-state/cos/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cos
diff --git a/internal/backend/remote-state/gcs/backend.go b/internal/backend/remote-state/gcs/backend.go
index fb2c24a90dac..39b1300e466d 100644
--- a/internal/backend/remote-state/gcs/backend.go
+++ b/internal/backend/remote-state/gcs/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 // Package gcs implements remote storage of state on Google Cloud Storage (GCS).
diff --git a/internal/backend/remote-state/gcs/backend_state.go b/internal/backend/remote-state/gcs/backend_state.go
index 3cae133e9d0e..7e521520ff9a 100644
--- a/internal/backend/remote-state/gcs/backend_state.go
+++ b/internal/backend/remote-state/gcs/backend_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package gcs
diff --git a/internal/backend/remote-state/gcs/backend_test.go b/internal/backend/remote-state/gcs/backend_test.go
index 8916a0be24f3..6b6026acb814 100644
--- a/internal/backend/remote-state/gcs/backend_test.go
+++ b/internal/backend/remote-state/gcs/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package gcs
diff --git a/internal/backend/remote-state/gcs/client.go b/internal/backend/remote-state/gcs/client.go
index 5fe8f72a10c2..e00860ea6958 100644
--- a/internal/backend/remote-state/gcs/client.go
+++ b/internal/backend/remote-state/gcs/client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package gcs
diff --git a/internal/backend/remote-state/gcs/path_or_contents.go b/internal/backend/remote-state/gcs/path_or_contents.go
index 55e467faf360..f0ca58b27d1e 100644
--- a/internal/backend/remote-state/gcs/path_or_contents.go
+++ b/internal/backend/remote-state/gcs/path_or_contents.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package gcs
diff --git a/internal/backend/remote-state/gcs/path_or_contents_test.go b/internal/backend/remote-state/gcs/path_or_contents_test.go
index 48b7ee2c1a0e..d316329016b7 100644
--- a/internal/backend/remote-state/gcs/path_or_contents_test.go
+++ b/internal/backend/remote-state/gcs/path_or_contents_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package gcs
diff --git a/internal/backend/remote-state/http/backend.go b/internal/backend/remote-state/http/backend.go
index dda03c06b409..6625b3795e54 100644
--- a/internal/backend/remote-state/http/backend.go
+++ b/internal/backend/remote-state/http/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package http
diff --git a/internal/backend/remote-state/http/backend_test.go b/internal/backend/remote-state/http/backend_test.go
index dcf7f4d42014..04d7d0a46f9a 100644
--- a/internal/backend/remote-state/http/backend_test.go
+++ b/internal/backend/remote-state/http/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package http
diff --git a/internal/backend/remote-state/http/client.go b/internal/backend/remote-state/http/client.go
index 6922ba66478b..dfdeb0b72fd7 100644
--- a/internal/backend/remote-state/http/client.go
+++ b/internal/backend/remote-state/http/client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package http
diff --git a/internal/backend/remote-state/http/client_test.go b/internal/backend/remote-state/http/client_test.go
index b91cd1cacbd9..ffff0e69b91c 100644
--- a/internal/backend/remote-state/http/client_test.go
+++ b/internal/backend/remote-state/http/client_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package http
diff --git a/internal/backend/remote-state/http/server_test.go b/internal/backend/remote-state/http/server_test.go
index 2e406038bc3c..c57f6e7a19e5 100644
--- a/internal/backend/remote-state/http/server_test.go
+++ b/internal/backend/remote-state/http/server_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package http
diff --git a/internal/backend/remote-state/inmem/backend.go b/internal/backend/remote-state/inmem/backend.go
index 96cddd0911c4..1bec7ef16850 100644
--- a/internal/backend/remote-state/inmem/backend.go
+++ b/internal/backend/remote-state/inmem/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package inmem
diff --git a/internal/backend/remote-state/inmem/backend_test.go b/internal/backend/remote-state/inmem/backend_test.go
index ae6debc604d3..e1041b98fc15 100644
--- a/internal/backend/remote-state/inmem/backend_test.go
+++ b/internal/backend/remote-state/inmem/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package inmem
diff --git a/internal/backend/remote-state/inmem/client.go b/internal/backend/remote-state/inmem/client.go
index f6484eb75a33..f43d1df34354 100644
--- a/internal/backend/remote-state/inmem/client.go
+++ b/internal/backend/remote-state/inmem/client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package inmem
diff --git a/internal/backend/remote-state/inmem/client_test.go b/internal/backend/remote-state/inmem/client_test.go
index 74801478e641..fd94ea5327d4 100644
--- a/internal/backend/remote-state/inmem/client_test.go
+++ b/internal/backend/remote-state/inmem/client_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package inmem
diff --git a/internal/backend/remote-state/kubernetes/backend.go b/internal/backend/remote-state/kubernetes/backend.go
index cd2f61ee44d6..84f952fa9bdb 100644
--- a/internal/backend/remote-state/kubernetes/backend.go
+++ b/internal/backend/remote-state/kubernetes/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package kubernetes
diff --git a/internal/backend/remote-state/kubernetes/backend_state.go b/internal/backend/remote-state/kubernetes/backend_state.go
index 5b4cc9f3b719..fc499f73e2cc 100644
--- a/internal/backend/remote-state/kubernetes/backend_state.go
+++ b/internal/backend/remote-state/kubernetes/backend_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package kubernetes
diff --git a/internal/backend/remote-state/kubernetes/backend_test.go b/internal/backend/remote-state/kubernetes/backend_test.go
index 5ffb06ded4f3..74765913c216 100644
--- a/internal/backend/remote-state/kubernetes/backend_test.go
+++ b/internal/backend/remote-state/kubernetes/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package kubernetes
diff --git a/internal/backend/remote-state/kubernetes/client.go b/internal/backend/remote-state/kubernetes/client.go
index d4fc9e515ef5..78ca25c6a350 100644
--- a/internal/backend/remote-state/kubernetes/client.go
+++ b/internal/backend/remote-state/kubernetes/client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package kubernetes
diff --git a/internal/backend/remote-state/kubernetes/client_test.go b/internal/backend/remote-state/kubernetes/client_test.go
index 5fe728bf0b58..b31317131a94 100644
--- a/internal/backend/remote-state/kubernetes/client_test.go
+++ b/internal/backend/remote-state/kubernetes/client_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package kubernetes
diff --git a/internal/backend/remote-state/oci/auth.go b/internal/backend/remote-state/oci/auth.go
index 055efb92400c..cee1165823ec 100644
--- a/internal/backend/remote-state/oci/auth.go
+++ b/internal/backend/remote-state/oci/auth.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oci
diff --git a/internal/backend/remote-state/oci/backend.go b/internal/backend/remote-state/oci/backend.go
index 26c6a0cc3aef..14e8aaf79d4e 100644
--- a/internal/backend/remote-state/oci/backend.go
+++ b/internal/backend/remote-state/oci/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oci
diff --git a/internal/backend/remote-state/oci/backend_state.go b/internal/backend/remote-state/oci/backend_state.go
index b65c063d5ebd..15aadf9b2d99 100644
--- a/internal/backend/remote-state/oci/backend_state.go
+++ b/internal/backend/remote-state/oci/backend_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oci
diff --git a/internal/backend/remote-state/oci/backend_test.go b/internal/backend/remote-state/oci/backend_test.go
index a67434710c7f..982a9ff853ef 100644
--- a/internal/backend/remote-state/oci/backend_test.go
+++ b/internal/backend/remote-state/oci/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oci
diff --git a/internal/backend/remote-state/oci/client.go b/internal/backend/remote-state/oci/client.go
index e1f858b4988d..a04b7c150843 100644
--- a/internal/backend/remote-state/oci/client.go
+++ b/internal/backend/remote-state/oci/client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oci
diff --git a/internal/backend/remote-state/oci/constants.go b/internal/backend/remote-state/oci/constants.go
index 5f66ef052a0c..00cf3b7bf15a 100644
--- a/internal/backend/remote-state/oci/constants.go
+++ b/internal/backend/remote-state/oci/constants.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oci
diff --git a/internal/backend/remote-state/oci/log.go b/internal/backend/remote-state/oci/log.go
index b9a09802ee3b..44927bc357d8 100644
--- a/internal/backend/remote-state/oci/log.go
+++ b/internal/backend/remote-state/oci/log.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oci
diff --git a/internal/backend/remote-state/oci/multipart_upload.go b/internal/backend/remote-state/oci/multipart_upload.go
index fcda59fde66a..8dd727f5788c 100644
--- a/internal/backend/remote-state/oci/multipart_upload.go
+++ b/internal/backend/remote-state/oci/multipart_upload.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oci
diff --git a/internal/backend/remote-state/oci/retry.go b/internal/backend/remote-state/oci/retry.go
index eb4dd402a44d..40e40c627bf5 100644
--- a/internal/backend/remote-state/oci/retry.go
+++ b/internal/backend/remote-state/oci/retry.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oci
diff --git a/internal/backend/remote-state/oci/util.go b/internal/backend/remote-state/oci/util.go
index e0ae624c9615..7fd7aea8f3bc 100644
--- a/internal/backend/remote-state/oci/util.go
+++ b/internal/backend/remote-state/oci/util.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oci
diff --git a/internal/backend/remote-state/oss/backend.go b/internal/backend/remote-state/oss/backend.go
index 10128d92e674..987908c5fd06 100644
--- a/internal/backend/remote-state/oss/backend.go
+++ b/internal/backend/remote-state/oss/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oss
diff --git a/internal/backend/remote-state/oss/backend_state.go b/internal/backend/remote-state/oss/backend_state.go
index 671c28277ba7..5247809eaa6a 100644
--- a/internal/backend/remote-state/oss/backend_state.go
+++ b/internal/backend/remote-state/oss/backend_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oss
diff --git a/internal/backend/remote-state/oss/backend_test.go b/internal/backend/remote-state/oss/backend_test.go
index 547f9894c0fe..849eee709ff8 100644
--- a/internal/backend/remote-state/oss/backend_test.go
+++ b/internal/backend/remote-state/oss/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oss
diff --git a/internal/backend/remote-state/oss/client.go b/internal/backend/remote-state/oss/client.go
index 36f4bd3e9a0c..3f5b332e1b68 100644
--- a/internal/backend/remote-state/oss/client.go
+++ b/internal/backend/remote-state/oss/client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oss
diff --git a/internal/backend/remote-state/oss/client_test.go b/internal/backend/remote-state/oss/client_test.go
index 8f871dac946c..49abc2b06fd3 100644
--- a/internal/backend/remote-state/oss/client_test.go
+++ b/internal/backend/remote-state/oss/client_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package oss
diff --git a/internal/backend/remote-state/pg/backend.go b/internal/backend/remote-state/pg/backend.go
index 7ba0fd3f8816..af63113739e1 100644
--- a/internal/backend/remote-state/pg/backend.go
+++ b/internal/backend/remote-state/pg/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package pg
diff --git a/internal/backend/remote-state/pg/backend_state.go b/internal/backend/remote-state/pg/backend_state.go
index 0427462a8e6e..07518c81c0c9 100644
--- a/internal/backend/remote-state/pg/backend_state.go
+++ b/internal/backend/remote-state/pg/backend_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package pg
diff --git a/internal/backend/remote-state/pg/client.go b/internal/backend/remote-state/pg/client.go
index a6ed9f9ab958..b4b72d67d1f9 100644
--- a/internal/backend/remote-state/pg/client.go
+++ b/internal/backend/remote-state/pg/client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package pg
diff --git a/internal/backend/remote-state/pg/client_test.go b/internal/backend/remote-state/pg/client_test.go
index 5bb2a0f6ae4a..d43a50f6c4e2 100644
--- a/internal/backend/remote-state/pg/client_test.go
+++ b/internal/backend/remote-state/pg/client_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package pg
diff --git a/internal/backend/remote-state/s3/backend.go b/internal/backend/remote-state/s3/backend.go
index be1af3f6fd19..9cb41d5b487a 100644
--- a/internal/backend/remote-state/s3/backend.go
+++ b/internal/backend/remote-state/s3/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/backend_complete_test.go b/internal/backend/remote-state/s3/backend_complete_test.go
index 5e42e36fd30c..dc4598785e1e 100644
--- a/internal/backend/remote-state/s3/backend_complete_test.go
+++ b/internal/backend/remote-state/s3/backend_complete_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/backend_state.go b/internal/backend/remote-state/s3/backend_state.go
index a2b89cd43192..4fe3b683dc1d 100644
--- a/internal/backend/remote-state/s3/backend_state.go
+++ b/internal/backend/remote-state/s3/backend_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/backend_test.go b/internal/backend/remote-state/s3/backend_test.go
index ace878f21933..4d2b64a36a39 100644
--- a/internal/backend/remote-state/s3/backend_test.go
+++ b/internal/backend/remote-state/s3/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/client.go b/internal/backend/remote-state/s3/client.go
index eb11361c9aaf..f986c0723ad0 100644
--- a/internal/backend/remote-state/s3/client.go
+++ b/internal/backend/remote-state/s3/client.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/client_test.go b/internal/backend/remote-state/s3/client_test.go
index 3ea910382f20..ec3496f122f8 100644
--- a/internal/backend/remote-state/s3/client_test.go
+++ b/internal/backend/remote-state/s3/client_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/diags.go b/internal/backend/remote-state/s3/diags.go
index 0b0d9939de4e..08e3e6c67042 100644
--- a/internal/backend/remote-state/s3/diags.go
+++ b/internal/backend/remote-state/s3/diags.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/errors.go b/internal/backend/remote-state/s3/errors.go
index 065e652c9aac..107f2d3f9e81 100644
--- a/internal/backend/remote-state/s3/errors.go
+++ b/internal/backend/remote-state/s3/errors.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/logging.go b/internal/backend/remote-state/s3/logging.go
index 956ecc650a8e..1d943fb624fa 100644
--- a/internal/backend/remote-state/s3/logging.go
+++ b/internal/backend/remote-state/s3/logging.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/middleware.go b/internal/backend/remote-state/s3/middleware.go
index 160f7b768001..6fbaae662aa3 100644
--- a/internal/backend/remote-state/s3/middleware.go
+++ b/internal/backend/remote-state/s3/middleware.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/testing_test.go b/internal/backend/remote-state/s3/testing_test.go
index 13d3056ee0da..223695cfc37a 100644
--- a/internal/backend/remote-state/s3/testing_test.go
+++ b/internal/backend/remote-state/s3/testing_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/validate.go b/internal/backend/remote-state/s3/validate.go
index d3a9b2c04f96..fae1f43567ef 100644
--- a/internal/backend/remote-state/s3/validate.go
+++ b/internal/backend/remote-state/s3/validate.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote-state/s3/validate_test.go b/internal/backend/remote-state/s3/validate_test.go
index d74f5ff4b6ab..2a67d8ba81dd 100644
--- a/internal/backend/remote-state/s3/validate_test.go
+++ b/internal/backend/remote-state/s3/validate_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package s3
diff --git a/internal/backend/remote/backend.go b/internal/backend/remote/backend.go
index 0b0074b9af0c..7022e4ccea0e 100644
--- a/internal/backend/remote/backend.go
+++ b/internal/backend/remote/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/backend_apply.go b/internal/backend/remote/backend_apply.go
index a0f4cdbd76f4..937ef5fb3794 100644
--- a/internal/backend/remote/backend_apply.go
+++ b/internal/backend/remote/backend_apply.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/backend_apply_test.go b/internal/backend/remote/backend_apply_test.go
index d4d4faf1762a..3d7101a15afa 100644
--- a/internal/backend/remote/backend_apply_test.go
+++ b/internal/backend/remote/backend_apply_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/backend_common.go b/internal/backend/remote/backend_common.go
index 3ba562e4fd99..ead33c2dcfcb 100644
--- a/internal/backend/remote/backend_common.go
+++ b/internal/backend/remote/backend_common.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/backend_context.go b/internal/backend/remote/backend_context.go
index 9f28b070bbff..8566f3a3c57a 100644
--- a/internal/backend/remote/backend_context.go
+++ b/internal/backend/remote/backend_context.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/backend_context_test.go b/internal/backend/remote/backend_context_test.go
index 7fc6b6dd7e0d..420af0d3fd17 100644
--- a/internal/backend/remote/backend_context_test.go
+++ b/internal/backend/remote/backend_context_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/backend_plan_test.go b/internal/backend/remote/backend_plan_test.go
index 607b06a6ab5c..b2208348d463 100644
--- a/internal/backend/remote/backend_plan_test.go
+++ b/internal/backend/remote/backend_plan_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/backend_state.go b/internal/backend/remote/backend_state.go
index c8844dfd6f36..88caa0954714 100644
--- a/internal/backend/remote/backend_state.go
+++ b/internal/backend/remote/backend_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/backend_state_test.go b/internal/backend/remote/backend_state_test.go
index 25cf50d8edfb..dd9f5211ff35 100644
--- a/internal/backend/remote/backend_state_test.go
+++ b/internal/backend/remote/backend_state_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/backend_taskStages.go b/internal/backend/remote/backend_taskStages.go
index 47ea788aa1c5..bc235a28deea 100644
--- a/internal/backend/remote/backend_taskStages.go
+++ b/internal/backend/remote/backend_taskStages.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/backend_test.go b/internal/backend/remote/backend_test.go
index 385392159831..57b42641f973 100644
--- a/internal/backend/remote/backend_test.go
+++ b/internal/backend/remote/backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/cli.go b/internal/backend/remote/cli.go
index c401b1e05bfb..b7081a487648 100644
--- a/internal/backend/remote/cli.go
+++ b/internal/backend/remote/cli.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/cloud_integration.go b/internal/backend/remote/cloud_integration.go
index f709dc0aa79f..7481be06f549 100644
--- a/internal/backend/remote/cloud_integration.go
+++ b/internal/backend/remote/cloud_integration.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/colorize.go b/internal/backend/remote/colorize.go
index 9ea2fd5d5d80..41e93c6275c7 100644
--- a/internal/backend/remote/colorize.go
+++ b/internal/backend/remote/colorize.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/remote_test.go b/internal/backend/remote/remote_test.go
index 4968c67c88bc..941d95789a9c 100644
--- a/internal/backend/remote/remote_test.go
+++ b/internal/backend/remote/remote_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/retry.go b/internal/backend/remote/retry.go
index db70f1bd622f..b1d9942657f0 100644
--- a/internal/backend/remote/retry.go
+++ b/internal/backend/remote/retry.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/remote/testing.go b/internal/backend/remote/testing.go
index 8a248dc0bc33..33018d4fc27e 100644
--- a/internal/backend/remote/testing.go
+++ b/internal/backend/remote/testing.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remote
diff --git a/internal/backend/testing.go b/internal/backend/testing.go
index 8e073c16d6c8..814a057f8c46 100644
--- a/internal/backend/testing.go
+++ b/internal/backend/testing.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package backend
diff --git a/internal/builtin/providers/factories.go b/internal/builtin/providers/factories.go
index ca5fd528eccd..e37c5d39e042 100644
--- a/internal/builtin/providers/factories.go
+++ b/internal/builtin/providers/factories.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package providers
diff --git a/internal/builtin/providers/terraform/data_source_state.go b/internal/builtin/providers/terraform/data_source_state.go
index 65096b434726..9c59525e8859 100644
--- a/internal/builtin/providers/terraform/data_source_state.go
+++ b/internal/builtin/providers/terraform/data_source_state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package terraform
diff --git a/internal/builtin/providers/terraform/data_source_state_test.go b/internal/builtin/providers/terraform/data_source_state_test.go
index c8d7ed3a3d5d..958bb42f9c7d 100644
--- a/internal/builtin/providers/terraform/data_source_state_test.go
+++ b/internal/builtin/providers/terraform/data_source_state_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package terraform
diff --git a/internal/builtin/providers/terraform/functions.go b/internal/builtin/providers/terraform/functions.go
index 49d76b5ead8c..d2292c47ee1f 100644
--- a/internal/builtin/providers/terraform/functions.go
+++ b/internal/builtin/providers/terraform/functions.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package terraform
diff --git a/internal/builtin/providers/terraform/functions_test.go b/internal/builtin/providers/terraform/functions_test.go
index f249c078add6..4977e1211954 100644
--- a/internal/builtin/providers/terraform/functions_test.go
+++ b/internal/builtin/providers/terraform/functions_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package terraform
diff --git a/internal/builtin/providers/terraform/provider.go b/internal/builtin/providers/terraform/provider.go
index 06974d23cbfb..0336572dbc7d 100644
--- a/internal/builtin/providers/terraform/provider.go
+++ b/internal/builtin/providers/terraform/provider.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package terraform
diff --git a/internal/builtin/providers/terraform/provider_test.go b/internal/builtin/providers/terraform/provider_test.go
index 555e796b28bf..48248d64fc95 100644
--- a/internal/builtin/providers/terraform/provider_test.go
+++ b/internal/builtin/providers/terraform/provider_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package terraform
diff --git a/internal/builtin/providers/terraform/resource_data.go b/internal/builtin/providers/terraform/resource_data.go
index 20d312254945..8e7b60df7e77 100644
--- a/internal/builtin/providers/terraform/resource_data.go
+++ b/internal/builtin/providers/terraform/resource_data.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package terraform
diff --git a/internal/builtin/providers/terraform/resource_data_test.go b/internal/builtin/providers/terraform/resource_data_test.go
index b88b7030cc8b..0207e9412eed 100644
--- a/internal/builtin/providers/terraform/resource_data_test.go
+++ b/internal/builtin/providers/terraform/resource_data_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package terraform
diff --git a/internal/builtin/provisioners/file/resource_provisioner.go b/internal/builtin/provisioners/file/resource_provisioner.go
index 535a25a033b0..7632d6a677bc 100644
--- a/internal/builtin/provisioners/file/resource_provisioner.go
+++ b/internal/builtin/provisioners/file/resource_provisioner.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package file
diff --git a/internal/builtin/provisioners/file/resource_provisioner_test.go b/internal/builtin/provisioners/file/resource_provisioner_test.go
index 60e88e9a8006..419e4273808a 100644
--- a/internal/builtin/provisioners/file/resource_provisioner_test.go
+++ b/internal/builtin/provisioners/file/resource_provisioner_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package file
diff --git a/internal/builtin/provisioners/local-exec/resource_provisioner.go b/internal/builtin/provisioners/local-exec/resource_provisioner.go
index 03b74cb99ec8..8765164b2754 100644
--- a/internal/builtin/provisioners/local-exec/resource_provisioner.go
+++ b/internal/builtin/provisioners/local-exec/resource_provisioner.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package localexec
diff --git a/internal/builtin/provisioners/local-exec/resource_provisioner_test.go b/internal/builtin/provisioners/local-exec/resource_provisioner_test.go
index 86d672481a10..59ec1fd5a948 100644
--- a/internal/builtin/provisioners/local-exec/resource_provisioner_test.go
+++ b/internal/builtin/provisioners/local-exec/resource_provisioner_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package localexec
diff --git a/internal/builtin/provisioners/remote-exec/resource_provisioner.go b/internal/builtin/provisioners/remote-exec/resource_provisioner.go
index 35184f2e5ad0..f0459de79bab 100644
--- a/internal/builtin/provisioners/remote-exec/resource_provisioner.go
+++ b/internal/builtin/provisioners/remote-exec/resource_provisioner.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remoteexec
diff --git a/internal/builtin/provisioners/remote-exec/resource_provisioner_test.go b/internal/builtin/provisioners/remote-exec/resource_provisioner_test.go
index d09e51ac797d..54e60e9b9a16 100644
--- a/internal/builtin/provisioners/remote-exec/resource_provisioner_test.go
+++ b/internal/builtin/provisioners/remote-exec/resource_provisioner_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package remoteexec
diff --git a/internal/checks/doc.go b/internal/checks/doc.go
index 6f97878cf9f9..719ddd61ded9 100644
--- a/internal/checks/doc.go
+++ b/internal/checks/doc.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 // Package checks contains the models for representing various kinds of
diff --git a/internal/checks/state.go b/internal/checks/state.go
index 0464ce824108..2a10d5876fff 100644
--- a/internal/checks/state.go
+++ b/internal/checks/state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package checks
diff --git a/internal/checks/state_init.go b/internal/checks/state_init.go
index 1dbb575d0713..88c051c5d652 100644
--- a/internal/checks/state_init.go
+++ b/internal/checks/state_init.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package checks
diff --git a/internal/checks/state_report.go b/internal/checks/state_report.go
index afe07740e2c5..bf5f86ea0970 100644
--- a/internal/checks/state_report.go
+++ b/internal/checks/state_report.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package checks
diff --git a/internal/checks/state_test.go b/internal/checks/state_test.go
index 7a0c4c5476a6..df062a9e780c 100644
--- a/internal/checks/state_test.go
+++ b/internal/checks/state_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package checks
diff --git a/internal/checks/status.go b/internal/checks/status.go
index 557fa05ba557..ec2aab0fe714 100644
--- a/internal/checks/status.go
+++ b/internal/checks/status.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package checks
diff --git a/internal/cloud/backend.go b/internal/cloud/backend.go
index 35d16209027b..3da58842e490 100644
--- a/internal/cloud/backend.go
+++ b/internal/cloud/backend.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_apply.go b/internal/cloud/backend_apply.go
index b3a0bb8349a3..908400644065 100644
--- a/internal/cloud/backend_apply.go
+++ b/internal/cloud/backend_apply.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_apply_test.go b/internal/cloud/backend_apply_test.go
index 969b8df31a44..3ac470782952 100644
--- a/internal/cloud/backend_apply_test.go
+++ b/internal/cloud/backend_apply_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_cli.go b/internal/cloud/backend_cli.go
index c63746ec037d..1210224b8d1c 100644
--- a/internal/cloud/backend_cli.go
+++ b/internal/cloud/backend_cli.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_colorize.go b/internal/cloud/backend_colorize.go
index c267fb95ecf6..a0543d82bd10 100644
--- a/internal/cloud/backend_colorize.go
+++ b/internal/cloud/backend_colorize.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_common.go b/internal/cloud/backend_common.go
index 2a767c50ca5a..48bbc6162e70 100644
--- a/internal/cloud/backend_common.go
+++ b/internal/cloud/backend_common.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_context.go b/internal/cloud/backend_context.go
index afd73e18814e..94856a411318 100644
--- a/internal/cloud/backend_context.go
+++ b/internal/cloud/backend_context.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_context_test.go b/internal/cloud/backend_context_test.go
index c9682b3e9718..fd01f3b7f1a0 100644
--- a/internal/cloud/backend_context_test.go
+++ b/internal/cloud/backend_context_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_plan.go b/internal/cloud/backend_plan.go
index 325fefd6a7f3..29b03db4b082 100644
--- a/internal/cloud/backend_plan.go
+++ b/internal/cloud/backend_plan.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_plan_test.go b/internal/cloud/backend_plan_test.go
index fee0dcdd1bd4..5d3a0480742a 100644
--- a/internal/cloud/backend_plan_test.go
+++ b/internal/cloud/backend_plan_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_query.go b/internal/cloud/backend_query.go
index a8759c5f5cb9..fd2663447839 100644
--- a/internal/cloud/backend_query.go
+++ b/internal/cloud/backend_query.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_query_test.go b/internal/cloud/backend_query_test.go
index 83feb260a6dc..3637df25f409 100644
--- a/internal/cloud/backend_query_test.go
+++ b/internal/cloud/backend_query_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_run_warning_test.go b/internal/cloud/backend_run_warning_test.go
index 49e22f91e1b8..30f23da41ea1 100644
--- a/internal/cloud/backend_run_warning_test.go
+++ b/internal/cloud/backend_run_warning_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_show.go b/internal/cloud/backend_show.go
index 44c3b31005bb..6f84a2a29229 100644
--- a/internal/cloud/backend_show.go
+++ b/internal/cloud/backend_show.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_show_test.go b/internal/cloud/backend_show_test.go
index dcc2b4d3e89b..72d028c5f3c9 100644
--- a/internal/cloud/backend_show_test.go
+++ b/internal/cloud/backend_show_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_taskStage_policyEvaluation.go b/internal/cloud/backend_taskStage_policyEvaluation.go
index 360b3235d740..797a016d1c4c 100644
--- a/internal/cloud/backend_taskStage_policyEvaluation.go
+++ b/internal/cloud/backend_taskStage_policyEvaluation.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_taskStage_policyEvaluation_test.go b/internal/cloud/backend_taskStage_policyEvaluation_test.go
index 4e5fcdbdff00..0d5e53d6b9d6 100644
--- a/internal/cloud/backend_taskStage_policyEvaluation_test.go
+++ b/internal/cloud/backend_taskStage_policyEvaluation_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/backend_taskStage_taskResults_test.go b/internal/cloud/backend_taskStage_taskResults_test.go
index 244f33de70bd..ff6aae914331 100644
--- a/internal/cloud/backend_taskStage_taskResults_test.go
+++ b/internal/cloud/backend_taskStage_taskResults_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/cloud_run.go b/internal/cloud/cloud_run.go
index ec11ea8d8fd6..64223f525332 100644
--- a/internal/cloud/cloud_run.go
+++ b/internal/cloud/cloud_run.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/cloud_variables.go b/internal/cloud/cloud_variables.go
index 1ddc2559132f..03ef7217516a 100644
--- a/internal/cloud/cloud_variables.go
+++ b/internal/cloud/cloud_variables.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/cloud_variables_test.go b/internal/cloud/cloud_variables_test.go
index 557fef1b6a0c..f280a36dc7f5 100644
--- a/internal/cloud/cloud_variables_test.go
+++ b/internal/cloud/cloud_variables_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/cloudplan/remote_plan_json.go b/internal/cloud/cloudplan/remote_plan_json.go
index b1b419252785..a1da889b9190 100644
--- a/internal/cloud/cloudplan/remote_plan_json.go
+++ b/internal/cloud/cloudplan/remote_plan_json.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloudplan
diff --git a/internal/cloud/cloudplan/saved_plan.go b/internal/cloud/cloudplan/saved_plan.go
index ca4e0ce4ea49..57b10af97c14 100644
--- a/internal/cloud/cloudplan/saved_plan.go
+++ b/internal/cloud/cloudplan/saved_plan.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 package cloudplan
 
diff --git a/internal/cloud/cloudplan/saved_plan_test.go b/internal/cloud/cloudplan/saved_plan_test.go
index 99ce322ee436..a0f8f968203c 100644
--- a/internal/cloud/cloudplan/saved_plan_test.go
+++ b/internal/cloud/cloudplan/saved_plan_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloudplan
diff --git a/internal/cloud/e2e/apply_auto_approve_test.go b/internal/cloud/e2e/apply_auto_approve_test.go
index ea88de60945e..3f1439723633 100644
--- a/internal/cloud/e2e/apply_auto_approve_test.go
+++ b/internal/cloud/e2e/apply_auto_approve_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/cloud/e2e/apply_no_input_flag_test.go b/internal/cloud/e2e/apply_no_input_flag_test.go
index cddcf3458c68..3c9d6303cc53 100644
--- a/internal/cloud/e2e/apply_no_input_flag_test.go
+++ b/internal/cloud/e2e/apply_no_input_flag_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/cloud/e2e/env_variables_test.go b/internal/cloud/e2e/env_variables_test.go
index d2e12955e521..84d2eb2190bf 100644
--- a/internal/cloud/e2e/env_variables_test.go
+++ b/internal/cloud/e2e/env_variables_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/cloud/e2e/helper_test.go b/internal/cloud/e2e/helper_test.go
index f943a47823f1..6271275b4643 100644
--- a/internal/cloud/e2e/helper_test.go
+++ b/internal/cloud/e2e/helper_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/cloud/e2e/init_with_empty_tags_test.go b/internal/cloud/e2e/init_with_empty_tags_test.go
index cb27d2addf2a..526ec07be57d 100644
--- a/internal/cloud/e2e/init_with_empty_tags_test.go
+++ b/internal/cloud/e2e/init_with_empty_tags_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/cloud/e2e/main_test.go b/internal/cloud/e2e/main_test.go
index ca7583d13f1c..593862d2c270 100644
--- a/internal/cloud/e2e/main_test.go
+++ b/internal/cloud/e2e/main_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/cloud/e2e/migrate_state_multi_to_tfc_test.go b/internal/cloud/e2e/migrate_state_multi_to_tfc_test.go
index 64309f8d6d9e..26937d84b83d 100644
--- a/internal/cloud/e2e/migrate_state_multi_to_tfc_test.go
+++ b/internal/cloud/e2e/migrate_state_multi_to_tfc_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/cloud/e2e/migrate_state_single_to_tfc_test.go b/internal/cloud/e2e/migrate_state_single_to_tfc_test.go
index cbdb87c62bcd..df332649763a 100644
--- a/internal/cloud/e2e/migrate_state_single_to_tfc_test.go
+++ b/internal/cloud/e2e/migrate_state_single_to_tfc_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/cloud/e2e/migrate_state_tfc_to_other_test.go b/internal/cloud/e2e/migrate_state_tfc_to_other_test.go
index 44927defd201..47ca12bf46a6 100644
--- a/internal/cloud/e2e/migrate_state_tfc_to_other_test.go
+++ b/internal/cloud/e2e/migrate_state_tfc_to_other_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/cloud/e2e/migrate_state_tfc_to_tfc_test.go b/internal/cloud/e2e/migrate_state_tfc_to_tfc_test.go
index c50363b388a9..0e0c89bd7d5d 100644
--- a/internal/cloud/e2e/migrate_state_tfc_to_tfc_test.go
+++ b/internal/cloud/e2e/migrate_state_tfc_to_tfc_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package main
diff --git a/internal/cloud/errors.go b/internal/cloud/errors.go
index d6279e222429..b54bc0443b2b 100644
--- a/internal/cloud/errors.go
+++ b/internal/cloud/errors.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/migration.go b/internal/cloud/migration.go
index 6130ae1aed4a..b4be99c2e1eb 100644
--- a/internal/cloud/migration.go
+++ b/internal/cloud/migration.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/migration_test.go b/internal/cloud/migration_test.go
index 162ddffc5842..8a750df3d001 100644
--- a/internal/cloud/migration_test.go
+++ b/internal/cloud/migration_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/retry.go b/internal/cloud/retry.go
index ab784f59640f..bded037fdf04 100644
--- a/internal/cloud/retry.go
+++ b/internal/cloud/retry.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/retry_test.go b/internal/cloud/retry_test.go
index 3c8c8f989ace..15fb372d2d9f 100644
--- a/internal/cloud/retry_test.go
+++ b/internal/cloud/retry_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/state.go b/internal/cloud/state.go
index 9fb0679f5136..931f82545124 100644
--- a/internal/cloud/state.go
+++ b/internal/cloud/state.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/test_test.go b/internal/cloud/test_test.go
index 35175152aee5..89fd465a371e 100644
--- a/internal/cloud/test_test.go
+++ b/internal/cloud/test_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloud/tfe_client_mock.go b/internal/cloud/tfe_client_mock.go
index 447672147dd1..f8fc003e065e 100644
--- a/internal/cloud/tfe_client_mock.go
+++ b/internal/cloud/tfe_client_mock.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloud
diff --git a/internal/cloudplugin/cloudplugin1/grpc_plugin.go b/internal/cloudplugin/cloudplugin1/grpc_plugin.go
index 5eba18f2f357..9a0613132cbe 100644
--- a/internal/cloudplugin/cloudplugin1/grpc_plugin.go
+++ b/internal/cloudplugin/cloudplugin1/grpc_plugin.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cloudplugin1
diff --git a/internal/cloudplugin/cloudproto1/cloudproto1.proto b/internal/cloudplugin/cloudproto1/cloudproto1.proto
index 8a7f11bb4594..8b17219d3cbc 100644
--- a/internal/cloudplugin/cloudproto1/cloudproto1.proto
+++ b/internal/cloudplugin/cloudproto1/cloudproto1.proto
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 syntax = "proto3";
diff --git a/internal/cloudplugin/mock_cloudproto1/generate.go b/internal/cloudplugin/mock_cloudproto1/generate.go
index d1c21965229e..ee062758c49c 100644
--- a/internal/cloudplugin/mock_cloudproto1/generate.go
+++ b/internal/cloudplugin/mock_cloudproto1/generate.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 //go:generate go tool go.uber.org/mock/mockgen -destination mock.go github.com/hashicorp/terraform/internal/cloudplugin/cloudproto1 CommandServiceClient,CommandService_ExecuteClient
diff --git a/internal/collections/cmp.go b/internal/collections/cmp.go
index 93ac73e0d235..1796c775f426 100644
--- a/internal/collections/cmp.go
+++ b/internal/collections/cmp.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package collections
diff --git a/internal/collections/doc.go b/internal/collections/doc.go
index 1d10adec933b..05c0bf1fcb5a 100644
--- a/internal/collections/doc.go
+++ b/internal/collections/doc.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 // Package collections contains some helper types representing collections
diff --git a/internal/collections/map_test.go b/internal/collections/map_test.go
index 164a53cdeae8..e7fcdb7388fd 100644
--- a/internal/collections/map_test.go
+++ b/internal/collections/map_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package collections
diff --git a/internal/collections/set.go b/internal/collections/set.go
index c50cbe70c28b..2ccf7f0e9ac7 100644
--- a/internal/collections/set.go
+++ b/internal/collections/set.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package collections
diff --git a/internal/collections/set_test.go b/internal/collections/set_test.go
index b7b4acb1884c..e2869e2d9d17 100644
--- a/internal/collections/set_test.go
+++ b/internal/collections/set_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package collections
diff --git a/internal/collections/unique_key.go b/internal/collections/unique_key.go
index d6caf0f3b9a0..01ca5d65ee07 100644
--- a/internal/collections/unique_key.go
+++ b/internal/collections/unique_key.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package collections
diff --git a/internal/collections/unique_key_test.go b/internal/collections/unique_key_test.go
index 9cfabe05274f..ebc2815ba266 100644
--- a/internal/collections/unique_key_test.go
+++ b/internal/collections/unique_key_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package collections
diff --git a/internal/command/cliconfig/credentials_test.go b/internal/command/cliconfig/credentials_test.go
index 3f9debdbac35..76dc9ffa139d 100644
--- a/internal/command/cliconfig/credentials_test.go
+++ b/internal/command/cliconfig/credentials_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cliconfig
diff --git a/internal/command/cliconfig/provider_installation_test.go b/internal/command/cliconfig/provider_installation_test.go
index 48e7d2764e59..be1b2311799a 100644
--- a/internal/command/cliconfig/provider_installation_test.go
+++ b/internal/command/cliconfig/provider_installation_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package cliconfig
diff --git a/internal/command/command.go b/internal/command/command.go
index d6a2aec03672..582debcf82bd 100644
--- a/internal/command/command.go
+++ b/internal/command/command.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package command
diff --git a/internal/command/command_test.go b/internal/command/command_test.go
index 2c0486dca33c..9ee3525af58e 100644
--- a/internal/command/command_test.go
+++ b/internal/command/command_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package command
diff --git a/internal/command/console.go b/internal/command/console.go
index 553d7a9c42ce..3729a1e45c6f 100644
--- a/internal/command/console.go
+++ b/internal/command/console.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package command
diff --git a/internal/command/console_interactive.go b/internal/command/console_interactive.go
index 0d6e8b6eebae..7cd21a1eef7a 100644
--- a/internal/command/console_interactive.go
+++ b/internal/command/console_interactive.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 //go:build !solaris
diff --git a/internal/command/e2etest/init_test.go b/internal/command/e2etest/init_test.go
index 7b4ed57150d5..7be9fc081278 100644
--- a/internal/command/e2etest/init_test.go
+++ b/internal/command/e2etest/init_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/main_test.go b/internal/command/e2etest/main_test.go
index 9aca3ec5a9a4..f1735ead72ea 100644
--- a/internal/command/e2etest/main_test.go
+++ b/internal/command/e2etest/main_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/make-archive.sh b/internal/command/e2etest/make-archive.sh
index fba2c5c1c68b..6f5ef746af97 100755
--- a/internal/command/e2etest/make-archive.sh
+++ b/internal/command/e2etest/make-archive.sh
@@ -1,5 +1,5 @@
 #!/bin/bash
-# Copyright (c) HashiCorp, Inc.
+# Copyright IBM Corp. 2014, 2025
 # SPDX-License-Identifier: BUSL-1.1
 
 
diff --git a/internal/command/e2etest/meta_backend_test.go b/internal/command/e2etest/meta_backend_test.go
index f7a4abbbcd90..a9d45141bf57 100644
--- a/internal/command/e2etest/meta_backend_test.go
+++ b/internal/command/e2etest/meta_backend_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/module_archive_test.go b/internal/command/e2etest/module_archive_test.go
index a2b77037d323..445c2fb63e12 100644
--- a/internal/command/e2etest/module_archive_test.go
+++ b/internal/command/e2etest/module_archive_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/primary_test.go b/internal/command/e2etest/primary_test.go
index ebffa9c37d75..25aaf091f6a1 100644
--- a/internal/command/e2etest/primary_test.go
+++ b/internal/command/e2etest/primary_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/providers_schema_test.go b/internal/command/e2etest/providers_schema_test.go
index d729afdbacd6..3911091bbf07 100644
--- a/internal/command/e2etest/providers_schema_test.go
+++ b/internal/command/e2etest/providers_schema_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/providers_tamper_test.go b/internal/command/e2etest/providers_tamper_test.go
index 7a8b01a1dd8f..ac8547062e05 100644
--- a/internal/command/e2etest/providers_tamper_test.go
+++ b/internal/command/e2etest/providers_tamper_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/provisioner_plugin_test.go b/internal/command/e2etest/provisioner_plugin_test.go
index 4da61bbac9d5..a776dacb5882 100644
--- a/internal/command/e2etest/provisioner_plugin_test.go
+++ b/internal/command/e2etest/provisioner_plugin_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/provisioner_test.go b/internal/command/e2etest/provisioner_test.go
index 18df32f7f97e..cd8b06ba2180 100644
--- a/internal/command/e2etest/provisioner_test.go
+++ b/internal/command/e2etest/provisioner_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/remote_state_test.go b/internal/command/e2etest/remote_state_test.go
index 12cca47c2c8f..9fed9b1b7833 100644
--- a/internal/command/e2etest/remote_state_test.go
+++ b/internal/command/e2etest/remote_state_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/strip_ansi.go b/internal/command/e2etest/strip_ansi.go
index 7c958ceb6d76..eddf973acff9 100644
--- a/internal/command/e2etest/strip_ansi.go
+++ b/internal/command/e2etest/strip_ansi.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/terraform_provider_funcs_test.go b/internal/command/e2etest/terraform_provider_funcs_test.go
index 7b6d4ac65e59..7d9132bb750e 100644
--- a/internal/command/e2etest/terraform_provider_funcs_test.go
+++ b/internal/command/e2etest/terraform_provider_funcs_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest
diff --git a/internal/command/e2etest/terraform_query_test.go b/internal/command/e2etest/terraform_query_test.go
index 77746822a254..f8b64d713008 100644
--- a/internal/command/e2etest/terraform_query_test.go
+++ b/internal/command/e2etest/terraform_query_test.go
@@ -1,4 +1,4 @@
-// Copyright (c) HashiCorp, Inc.
+// Copyright IBM Corp. 2014, 2025
 // SPDX-License-Identifier: BUSL-1.1
 
 package e2etest