{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-23-010432","form_type":"8-K","ticker":"HMN","cik":"0000850141","company_name":"HORACE MANN EDUCATORS CORP /DE/","filed_at":"2023-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.430711+00:00","generated_at":"2026-06-17T06:42:56.869019+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"low","headline":"Horace Mann adopts ASU 2018-12 for long-duration contracts; recasts prior period results in new supplement","bullets":["Adopted ASU 2018-12 effective Jan 1, 2023 using modified retrospective approach with transition date Jan 1, 2021.","Furnished recast investor supplement for Dec 31, 2022 (Exhibit 99.2) to illustrate changes to prior period financials.","Included glossary of selected non-GAAP measures (Exhibit 99.1) for reference; actual recast figures not provided in filing text.","Disclosure made under Regulation FD; information is furnished, not filed.","No specific recast numbers or financial impact figures available in the provided exhibits."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-23-010432","json":"https://secwatch.observer/filing/0001628280-23-010432.json","markdown":"https://secwatch.observer/filing/0001628280-23-010432.md","text":"https://secwatch.observer/filing/0001628280-23-010432.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/850141/000162828023010432/0001628280-23-010432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/850141/000162828023010432/hmn-20230403.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T06:42:56.869019+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"}