{"schema_version":"secwatch.filing_event.v1","accession":"0001822993-23-000014","form_type":"8-K","ticker":"JXN","cik":"0001822993","company_name":"Jackson Financial Inc.","filed_at":"2023-03-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.811829+00:00","generated_at":"2026-06-17T21:35:43.955068+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Jackson Financial adopts LDTI accounting; recasts 2021-2022 financials with equity impacts","bullets":["Equity decreased $3.0B at Jan 1, 2021 transition; increased $223M at Dec 31, 2022 due to higher rates.","Adjusted book value fell ~$1.9B at Dec 31, 2022; leverage ratio rises to 21%.","Net income increased $489M for 2022 and $234M for 2021 under LDTI; no change to hedging strategy.","No impact on statutory capital or shareholder returns; go-forward DAC amortization modestly higher.","Enhanced disclosures now include disaggregated rollforwards and updates to liability assumptions."],"urls":{"canonical":"https://secwatch.observer/filing/0001822993-23-000014","json":"https://secwatch.observer/filing/0001822993-23-000014.json","markdown":"https://secwatch.observer/filing/0001822993-23-000014.md","text":"https://secwatch.observer/filing/0001822993-23-000014.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1822993/000182299323000014/0001822993-23-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1822993/000182299323000014/jxn-20230322.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T21:35:43.955068+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":[{"claim_id":"fe131096c774cbd645a4ce4ba637ba6190411e80","claim":"Jackson Financial Inc. reported preliminary financial results for the quarters and years ended 2021 and 2022.","evidence_excerpt":"Jackson Financial Inc. (the “Company,” “we,” “our,” or “us”) is furnishing, as Exhibit 99.1, a historical financial supplement for the quarters and years ended 2021 and 2022 that has been recast to reflect the adoption of U.S. GAAP Accounting Standards Update 2018-12 related to targeted improvements to the accounting for long-duration contracts (“LDTI”).","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1822993/000182299323000014/0001822993-23-000014-index.htm","confidence":0.85,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarters and years ended 2021 and 2022"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}