AFLAC INC FILES (8-K) Disclosing Regulation FD Disclosure, Financial Statements and Exhibits

Item 7.01 Regulation FD.

Aflac Incorporated and its subsidiaries (collectively, "the Company") are
updating the Company's Financial Analysts Briefing ("FAB") Supplement for the
period ended December 31, 2022, to reflect the impact to certain 2021 and 2022
data contained in the FAB Supplement as a result of the adoption of the
Financial Accounting Standards Board's Accounting Standard Update 2018-12
Financial Services - Insurance: Targeted Improvements to the Accounting for
Long-Duration Contracts, as clarified and amended by (i) ASU 2019-09 Financial
Services - Insurance: Effective Date, and (ii) ASU 2020-11 Financial Services -
Insurance: Effective Date and Early Application (collectively, "LDTI") as of
January 1, 2023. The amended guidance is applied as of the beginning of the
earliest period presented in the Company's quarterly and annual financial
statements, which results in a January 1, 2021 Transition Date. The impacts to
the 2021 and 2022 data in the FAB Supplement are being reflected at this time
voluntarily and for comparative purposes only. In conjunction with the adoption
of LDTI, the Company will change its practice of recording the change in the
deferred profit liability on products with limited-payment features from the
benefits and claims, net line item to the net earned premiums line item in the
consolidated statement of earnings. This change in presentation will have no
impact on net earnings and will be made for all comparative periods presented in
quarterly and annual financial statements. This change has been reflected in the
FAB Supplement, as adjusted for the adoption of LDTI.

The Company is furnishing the FAB Supplement, as adjusted for the adoption of
LDTI, as Exhibit 99.1. In accordance with General Instruction B.2 of Form 8-K,
the information included or incorporated in this report (including Exhibit 99.1)
shall not be deemed "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934 (the "Exchange Act"), nor shall such information be deemed
incorporated by reference in any filing under the Securities Act of 1933 or the
Exchange Act, except as shall be set forth by specific reference in such filing.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

Exhibit Number               Exhibit Title or Description
                             Financial Analysts Briefing Supplement 

(Adjusted for January 1, 2023 LDTI

  99.1                       Adoption)
                             Cover Page Interactive Data File (the cover page XBRL tags are embedded within
104                          the Inline XBRL document)


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