---
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"
generated_at: "2026-06-10T13:16:49.901380+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# American Coastal recasts 2022 financials to reflect UPC liquidation as discontinued operations

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001401521-23-000120
- JSON: https://secwatch.observer/filing/0001401521-23-000120.json
- Plain text: https://secwatch.observer/filing/0001401521-23-000120.txt

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