---
schema_version: "secwatch.filing_event.v1"
accession: "0001333986-23-000017"
form_type: "8-K"
ticker: "EQH"
cik: "0001333986"
company_name: "Equitable Holdings, Inc."
filed_at: "2023-05-17T23:59:59+00:00"
generated_at: "2026-06-14T22:15:15.275943+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "medium"
source: SEC EDGAR
---

# Equitable Holdings recasts 2022 financials for LDTI adoption and segment changes

## Summary
- Recast reflects adoption of FASB ASU 2018-12 for long-duration contracts and new segment reporting structure.
- Effective January 1, 2023; recast applies to FY 2022 Form 10-K Items 1, 7, 7A, and 8.
- Recast does not constitute a restatement; prior financials remain unchanged.
- Exhibit 99.1 contains revised Business, MD&A, and Financial Statements for FY 2022.
- No new financial results or guidance provided; filing is for comparative purposes.

## SEC filing metadata
- accession: 0001333986-23-000017
- form_type: 8-K
- ticker: EQH
- cik: 0001333986
- company_name: Equitable Holdings, Inc.
- filed_at: 2023-05-17T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: medium
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1333986/000133398623000017/0001333986-23-000017-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1333986/000133398623000017/eqh-20230517_d2.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001333986-23-000017
- JSON: https://secwatch.observer/filing/0001333986-23-000017.json
- Plain text: https://secwatch.observer/filing/0001333986-23-000017.txt

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