---
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"
generated_at: "2026-06-17T06:42:56.869019+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "low"
source: SEC EDGAR
---

# Horace Mann adopts ASU 2018-12 for long-duration contracts; recasts prior period results in new supplement

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: low
- sec_items: 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-23-010432
- JSON: https://secwatch.observer/filing/0001628280-23-010432.json
- Plain text: https://secwatch.observer/filing/0001628280-23-010432.txt

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