ael-20230508

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): May 8, 2023

AMERICAN EQUITY INVESTMENT LIFE HOLDING COMPANY

(Exact name of registrant as specified in its charter)


Iowa	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

Common stock, par value $1

AEL

New York Stock Exchange

Depositary Shares, each representing a 1/1,000th interest in a share of 5.95% Fixed-Rate Reset Non-Cumulative Preferred Stock, Series A

AELPRA

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

AELPRB

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 2.02 Results of Operations and Financial Condition

Consistent with its discussion on its quarterly financial results conference call on May 9, 2023, the registrant has corrected its financial supplement for the quarter ended March 31, 2023 and its press release announcing American Equity Investment Life Holding Company’s financial results for the quarter ended March 31, 2023.

The registrant has corrected two figures in each document. In the Capitalization/Book Value per Common Share table on page 9 of the financial supplement and the Book Value per Common Share table on page 3 of the press release, the net impact of fair value accounting for derivatives and embedded derivatives should read (1,490,297) and the net capital markets impact on the fair value of market risk benefits should read (493,452). The total common stockholder’s equity excluding AOCI and the net impact of fair value accounting for fixed index annuities reported in each document, and, as a result, the book value per common share excluding AOCI and the net impact of fair value accounting for fixed index annuities reported in each document, are all correct as originally reported.

This Current Report on Form 8-K/A amends the registrant’s Current Report on Form 8-K furnished on May 8, 2023 solely for the purpose of disclosing the information above.

The information furnished under this Item 2.02 shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section. The information in this Current Report shall not be incorporated by reference into any registration statement or other document pursuant to the Securities Act of 1933, as amended, except as otherwise expressly stated in such filing.

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 EQUITY
	INVESTMENT LIFE HOLDING COMPANY


Date: May 9, 2023	By:	/s/ Axel Andre
		Axel Andre
		Executive Vice President and Chief Financial Officer

American Equity Investment Life Holding Company filed SEC Form 8-K: Results of Operations and Financial Condition (Amendment)