---
schema_version: "secwatch.filing_event.v1"
accession: "0000004977-23-000134"
form_type: "8-K"
ticker: "AFL"
cik: "0000004977"
company_name: "AFLAC INC"
filed_at: "2023-06-13T23:59:59+00:00"
generated_at: "2026-06-14T02:24:41.062005+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Aflac freezes supplemental executive retirement plans (SERP & SORP) as of Dec 31, 2023

## Summary
- Freeze effective December 31, 2023 for both SERP and SORP nonqualified pension plans.
- Actively employed participants may continue to accrue service toward early retirement eligibility after freeze.
- SERP participants become eligible for Executive Employer Contributions under the deferred compensation plan.
- SORP freeze applies to retirement benefit accruals only; office use and medical benefits continue.
- Daniel P. Amos, the last active SORP participant, accepted the amendments.

## SEC filing metadata
- accession: 0000004977-23-000134
- form_type: 8-K
- ticker: AFL
- cik: 0000004977
- company_name: AFLAC INC
- filed_at: 2023-06-13T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 5.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/4977/000000497723000134/0000004977-23-000134-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/4977/000000497723000134/afl-20230609.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000004977-23-000134
- JSON: https://secwatch.observer/filing/0000004977-23-000134.json
- Plain text: https://secwatch.observer/filing/0000004977-23-000134.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.