secwatch.observer — SEC 8-K summary
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Issuer:     HORACE MANN EDUCATORS CORP /DE/ (HMN)
CIK:        0000850141
Form:       8-K
Filed at:   2023-04-04T23:59:59+00:00
Accession:  0001628280-23-010432
Event type: other_material
Sentiment:  neutral
Materiality: 0.40
Item codes: 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/850141/000162828023010432/0001628280-23-010432-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/850141/000162828023010432/hmn-20230403.htm
  HTML page:      https://secwatch.observer/filing/0001628280-23-010432

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