0000000000-24-010131.txt : 20241025 0000000000-24-010131.hdr.sgml : 20241025 20240906153606 ACCESSION NUMBER: 0000000000-24-010131 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240906 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: HORACE MANN EDUCATORS CORP /DE/ CENTRAL INDEX KEY: 0000850141 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] ORGANIZATION NAME: 02 Finance IRS NUMBER: 370911756 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-10890 BUSINESS ADDRESS: STREET 1: 1 HORACE MANN PLZ CITY: SPRINGFIELD STATE: IL ZIP: 62715-0001 BUSINESS PHONE: 2177892500 MAIL ADDRESS: STREET 1: 1 HORACE MANN PLZ CITY: SPRINGFIELD STATE: IL ZIP: 62715-0001 FORMER COMPANY: FORMER CONFORMED NAME: HORACE MANN EDUCATORS CORP DATE OF NAME CHANGE: 19920108 PUBLIC REFERENCE ACCESSION NUMBER: 0001628280-24-007168 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C<*)>+CS],*-2 P(&]B:@H\/"]&:6QT97(O1FQA=&5$96-O9&4O M3&5N9W1H(#$R,#<^/G-TSIPSP\<@R4.P M_WG"LCFD":./-(6R#8ZO6@[G*O@U> Q.[X+C2PX\@KLZB.>9GQLR&E?!AUOL M#;;W.$!Z!%$8)1_O_@PN[MZN3',6T<(P9XE;>#J@@1,&9ZK[JY'=[F7S(F+Q MW*V[^!O+T<@EPF^R1+@94,L*.P.BJ^!L(;&&2]F)KI2B@>NZIDG#'O L9;'# M_DD-@C!_$5T'%]58"J,&30R'GGXP4NUCF8;VRR)QV,:Z:<0_8L_:)-E$M!]D M]U!+;*HCN/H$:93Q^2P,0_X:(9H0>)@Y"+Z)[1?\X=VY<2D; MA,^* 05BQL.\"-\-:$9"3DC./ACGM/O3*[6]"<_SVL+*.XES5OC53UM_OR,L M! 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end TEXT-EXTRACT 2 filename2.txt September 6, 2024 Bret A. Conklin Executive Vice President and Chief Financial Officer Horace Mann Educators Corporation 1 Horace Mann Plaza Springfield, IL 62715-0001 Re: Horace Mann Educators Corporation Form 10-K For the Fiscal Year Ended December 31, 2023 File No. 001-10890 Dear Bret A. Conklin: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K For the Fiscal Year Ended December 31, 2023 Consolidated Statements of Operations and Comprehensive Income (Loss), page 73 1. Please represent to us that, in future filings, you will revise your presentation to provide either the separate line item or parenthetical disclosure associated with the various remeasurement gains/losses as stipulated in ASC 944-40-45-1, 45-2 and 45-4. Notes to Consolidated Financial Statements Note 1 - Basis of Presentation and Significant Accounting Policies Short-Duration Insurance Contracts, page 84 2. Please represent to us that, in future filings, you will revise your policy note to disclose your policy for premium deficiency testing and specifically indicate whether you consider anticipated investment income in the test as required by ASC 944-60-50-1. Otherwise tell us where you made this disclosure in your financial statements. September 6, 2024 Page 2 Note 6 - Long-Duration Insurance Contracts Liability for Future Policy Benefits, page 117 3. We note from your gross premiums or assessments table on page 121 that in 2023 and 2022 the supplemental health line represents approximately half of your premium/assessment revenue depicted in the table and in your rollforwards of the liability for future policy benefits and, in each case, over 40% of premiums and contract charges earned in the Supplemental & Group Benefits segment. Please represent to us that, in future filings, in addition to the mortality and lapse actual versus expected experience information provided on page 122 for your life products, you will provide the actual versus expected morbidity and lapse experience information for your supplemental health products as required by ASC 944-40-50-6b2. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Bonnie Baynes at 202-551-4924 or Mark Brunhofer at 202-551-3638 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets cc: Donald Carley