---
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"
generated_at: "2026-06-15T06:58:12.218359+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "medium"
source: SEC EDGAR
---

# Jackson Financial recasts 2022 and 2021 financials under new LDTI accounting standard

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: medium
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001822993-23-000027
- JSON: https://secwatch.observer/filing/0001822993-23-000027.json
- Plain text: https://secwatch.observer/filing/0001822993-23-000027.txt

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