---
schema_version: "secwatch.filing_event.v1"
accession: "0001934850-23-000048"
form_type: "8-K"
ticker: "FG"
cik: "0001934850"
company_name: "F&G Annuities & Life, Inc."
filed_at: "2023-07-13T23:59:59+00:00"
generated_at: "2026-06-13T09:00:10.137575+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# F&G updates non-GAAP methodology and adopts new LDTI accounting standard, restating prior periods

## Summary
- Changed methodology for market related liability adjustment in adjusted net earnings (ANE), restating all prior periods in Q1 2023 supplement.
- Adopted ASU 2018-12 (long-duration contracts) using full retrospective method, restating 2022 and 2021 financials in updated 10-K.
- Updated investor presentation and financial supplement furnished as exhibits; no change to GAAP net income or cash flows.
- Restated figures affect adjusted EPS, adjusted ROE, and adjusted ROA for prior periods.

## SEC filing metadata
- accession: 0001934850-23-000048
- form_type: 8-K
- ticker: FG
- cik: 0001934850
- company_name: F&G Annuities & Life, Inc.
- filed_at: 2023-07-13T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 7.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1934850/000193485023000048/0001934850-23-000048-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1934850/000193485023000048/fg-20230713.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001934850-23-000048
- JSON: https://secwatch.observer/filing/0001934850-23-000048.json
- Plain text: https://secwatch.observer/filing/0001934850-23-000048.txt

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