{"schema_version":"secwatch.filing_event.v1","accession":"0001822993-23-000027","form_type":"8-K","ticker":"JXN","cik":"0001822993","company_name":"Jackson Financial Inc.","filed_at":"2023-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.888216+00:00","generated_at":"2026-06-15T06:58:12.218359+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"medium","headline":"Jackson Financial recasts 2022 and 2021 financials under new LDTI accounting standard","bullets":["Recast Annual Report on Form 10-K for fiscal years ended Dec 31, 2022 and 2021 to reflect adoption of ASU 2018-12 (LDTI).","Modified retrospective adoption applied, except full retrospective for market risk benefits.","Recast impacts Part II, Item 7 (MD&A) and Item 8 (Financial Statements) of the 2022 10-K.","Exhibit 99.1 contains the recast financial statements; does not reflect events after March 1, 2023.","More current information available in Q1 2023 10-Q filed May 9, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001822993-23-000027","json":"https://secwatch.observer/filing/0001822993-23-000027.json","markdown":"https://secwatch.observer/filing/0001822993-23-000027.md","text":"https://secwatch.observer/filing/0001822993-23-000027.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1822993/000182299323000027/0001822993-23-000027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1822993/000182299323000027/jxn-20230510_d2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T06:58:12.218359+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"}