{"schema_version":"secwatch.filing_event.v1","accession":"0001401521-23-000120","form_type":"8-K","ticker":"ACIC","cik":"0001401521","company_name":"AMERICAN COASTAL INSURANCE Corp","filed_at":"2023-09-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.794832+00:00","generated_at":"2026-06-10T13:16:49.901380+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"American Coastal recasts 2022 financials to reflect UPC liquidation as discontinued operations","bullets":["UPC placed into liquidation Feb 27, 2023; Florida DFS appointed receiver; company divested ownership.","Consolidated 2022 financial statements recast to report UPC operations as discontinued operations per ASC 205.","Revised items filed as Exhibit 99.1: Business, MD&A, Market Risk, and Financial Statements; Deloitte consent also provided.","Recast does not update for events after 2022 Form 10-K filing; only presentation of discontinued ops changed."],"urls":{"canonical":"https://secwatch.observer/filing/0001401521-23-000120","json":"https://secwatch.observer/filing/0001401521-23-000120.json","markdown":"https://secwatch.observer/filing/0001401521-23-000120.md","text":"https://secwatch.observer/filing/0001401521-23-000120.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1401521/000140152123000120/0001401521-23-000120-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1401521/000140152123000120/uihc-20230919.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T13:16:49.901380+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"}