Form 8-K - Current report
23 Julho 2024 - 6:21PM
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
July 22, 2024
AMERICAN NATIONAL GROUP INC.
(Exact name of registrant as specified in
its charter)
Delaware |
|
001-31911 |
|
42-1447959 |
(State or other jurisdiction of incorporation) |
|
(Commission File Number) |
|
(IRS Employer Identification No.) |
6000
Westown Parkway |
West
Des Moines, IA
50266 |
(Address of principal executive offices and zip
code) |
(515) 221-0002
(Registrant’s telephone
number, including area code)
Not Applicable
(Former name or former address, if changed
since last report)
Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following
provisions:
¨ | Written communications pursuant
to Rule 425 under the Securities Act (17 CFR 230.425) |
¨ | Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
¨ | Pre-commencement communications
pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
¨ | Pre-commencement communications
pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
Securities registered pursuant to Section 12(b) of the
Act:
Title of each class |
|
Trading
Symbol(s) |
|
Name of each exchange on
which registered |
Depositary
Shares, each representing a 1/1,000th interest in a share of 5.95% Fixed-Rate Reset Non-Cumulative Preferred Stock, Series
A |
|
ANGpA |
|
New York Stock Exchange |
Depositary
Shares, each representing a 1/1,000th interest in a share of 6.625% Fixed-Rate Reset Non-Cumulative Preferred Stock, Series
B |
|
ANGpB |
|
New York Stock Exchange |
Indicate by check mark whether the
registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933
(§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this
chapter).
Emerging growth company ¨
If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 13(a) of the Exchange Act. ¨
Item 4.01 |
Changes in Registrant’s Certifying Accountant |
On July 22, 2024, following the
conclusion of an evaluation managed by the Audit Committee (the “Audit Committee”) of the Board of Directors (the
“Board”) of American National Group Inc., a Delaware corporation (the “Company”), the Audit Committee
approved the appointment of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered
public accounting firm beginning with the year ending December 31, 2024, subject to the completion of Deloitte’s
customary client acceptance procedures and the execution of an engagement letter.
During the Company’s fiscal years ended December 31,
2023 and 2022 and through July 22, 2024, neither the Company, nor anyone on its behalf, consulted Deloitte regarding either: (i) the
application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might
be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that
Deloitte concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial
reporting issue; or (ii) any matter that was the subject of a “disagreement,” within the meaning of Item 304(a)(1)(iv) of
Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended, and the related instructions thereto (“Regulation
S-K”), or “reportable event,” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
In connection with the appointment of Deloitte,
on July 22, 2024, the Audit Committee approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s
independent registered public accounting firm effective immediately.
EY has served as the Company’s independent
registered public accounting firm since 2020.
During the fiscal years ended
December 31, 2023 and 2022 and the subsequent interim period through July 22, 2024, there were no: (1) “disagreements,”
within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and EY on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to EY’s satisfaction,
would have caused EY to make reference to the subject matter of the disagreement in connection with its reports on the Company’s
consolidated financial statements for such years, or (2) “reportable events,” within the meaning of Item 304(a)(1)(v) of Regulation
S-K.
The audit reports of EY on
the Company’s consolidated financial statements as of and for the years ended December 31, 2023 and 2022 did not contain an
adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.
The Company provided EY with
a copy of this Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”). The Company requested
that EY furnish the Company with a letter addressed to the SEC stating whether or not EY agrees with the above statements, as required
by Item 304(a)(3) of Regulation S-K. A copy of EY’s letter is filed as Exhibit 16.1.
(d) Exhibits
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
AMERICAN NATIONAL GROUP INC. |
|
Date: July 23, 2024 |
By: |
/s/ Reza Syed |
|
|
Reza Syed |
|
|
Chief Financial Officer & Executive Vice President |
Exhibit 16.1
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read Item 4.01 of Form 8-K dated July
23, 2024, of American National Group Inc. and are in agreement with the statements contained in the third through seventh paragraphs
on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP
Des Moines, Iowa
July 23, 2024
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Jul. 22, 2024 |
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Entity File Number |
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|
Entity Registrant Name |
AMERICAN NATIONAL GROUP INC.
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Entity Central Index Key |
0001039828
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Entity Tax Identification Number |
42-1447959
|
Entity Incorporation, State or Country Code |
DE
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Entity Address, Address Line One |
6000
Westown Parkway
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Entity Address, City or Town |
West
Des Moines
|
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IA
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50266
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Trading Symbol |
ANGpA
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Security Exchange Name |
NYSE
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Series B Preferred Stock [Member] |
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Document Information [Line Items] |
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Title of 12(b) Security |
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