{"schema_version":"secwatch.filing_event.v1","accession":"0001039828-23-000055","form_type":"8-K","ticker":"ANG-PD","cik":"0001039828","company_name":"American National Group Inc.","filed_at":"2023-04-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.721875+00:00","generated_at":"2026-06-17T01:12:00.589145+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"American Equity recasts 2021-22 financials for LDTI, gives 2023 guidance with DAC amortization $430-450M","bullets":["Recast Q4 and full-year 2022 financial supplement to adopt LDTI, applied retrospectively from Jan 1, 2021.","2023 modeled expectations: combined DAC and DSI amortization of $430-450M pre-tax.","Market risk benefit increase expense of $160-180M pre-tax, adjusted for capital market impacts.","Reduction in other revenues of $6-10M pre-tax relative to pre-LDTI expectations.","No future recasting of modeled expectations expected under other circumstances."],"urls":{"canonical":"https://secwatch.observer/filing/0001039828-23-000055","json":"https://secwatch.observer/filing/0001039828-23-000055.json","markdown":"https://secwatch.observer/filing/0001039828-23-000055.md","text":"https://secwatch.observer/filing/0001039828-23-000055.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1039828/000103982823000055/0001039828-23-000055-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1039828/000103982823000055/ael-20230417.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T01:12:00.589145+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":[{"claim_id":"369da33a24733073129d31e2c74aa279b6853ff4","claim":"American National Group Inc. reported financial results for the fourth quarter and year ended December 31, 2022.","evidence_excerpt":"On April 17, 2023, American Equity Investment Life Holding Company (the \"Company\") made available a recast version of its financial supplement for the fourth quarter and year ended December 31, 2022, a copy of which is attached as Exhibit 99.1 and is incorporated herein by reference.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1039828/000103982823000055/0001039828-23-000055-index.htm","confidence":0.85,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and year ended December 31, 2022"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}