{"schema_version":"secwatch.filing_event.v1","accession":"0000024090-23-000099","form_type":"8-K","ticker":"CIA","cik":"0000024090","company_name":"CITIZENS, INC.","filed_at":"2023-08-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.198922+00:00","generated_at":"2026-06-11T04:24:16.219602+00:00","sec_items":["2.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Citizens restates prior financials for LDTI; OCI reduced $316.8M","bullets":["Recorded $0.1M after-tax charge to retained earnings upon LDTI adoption, primarily from capping net premium ratios.","Pretax OCI decreased $370.3M from remeasuring contract liabilities using current upper-medium grade yields.","Pretax DAC, COIA, and unearned revenue decreased $35.2M in accumulated OCI for removal of cumulative adjustments.","Balance sheet presentation revised: annuity and supplemental contract reserves combined into 'annuities' line item."],"urls":{"canonical":"https://secwatch.observer/filing/0000024090-23-000099","json":"https://secwatch.observer/filing/0000024090-23-000099.json","markdown":"https://secwatch.observer/filing/0000024090-23-000099.md","text":"https://secwatch.observer/filing/0000024090-23-000099.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/24090/000002409023000099/0000024090-23-000099-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/24090/000002409023000099/cia-20230824.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T04:24:16.219602+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}