content: <?xml version="1.0" ?><!--XBRL Document Created with Wdesk from Workiva--><!--Copyright 2023 Workiva--><!--r:fdc9abec-f412-4a8c-abd2-ce1126f24b0c,g:8951cdb2-205d-488c-a3fe-2c293cb58082,d:31afa1a5c4504243bf024f42a2b4803d--><html xmlns:stpr="http://xbrl.sec.gov/stpr/2022" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:us-gaap="http://fasb.org/us-gaap/2022" xmlns:efl="http://www.equitable.com/20230517" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns="http://www.w3.org/1999/xhtml" xmlns:srt="http://fasb.org/srt/2022" xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xml:lang="en-US"><head><meta http-equiv="Content-Type" content="text/html"/>
  
  
  <title>efl-20230517_d2</title></head><body><div id="i31afa1a5c4504243bf024f42a2b4803d_1"></div><div style="min-height:42.75pt;width:100%"><div style="padding-left:36pt;text-align:justify"><span><br/></span></div></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:5pt"><td colspan="3" style="border-bottom:2pt solid #000000;padding:0 1pt"></td></tr></table></div><div style="margin-bottom:3pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">UNITED STATES</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">SECURITIES AND EXCHANGE COMMISSION</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Washington, D.C. 20549</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:120%">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">FORM <ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:DocumentType" id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGV4dHJlZ2lvbjpjZTYzNWY0NjYwYTc0YTkyYTMxMjQ2ZjViOTJjNTkxYl8zODQ4MjkwNzA0NTM0_5a323f7c-98ea-4731-91cf-1bce13bcd8c1">8-K</ix:nonNumeric></span></div><div style="margin-top:5pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:96.491%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%">PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></td></tr></table></div><div style="margin-bottom:3pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:120%">Date of Report (date of earliest event reported): <ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:DocumentPeriodEndDate" format="ixt:date-monthname-day-year-en" id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGV4dHJlZ2lvbjpjZTYzNWY0NjYwYTc0YTkyYTMxMjQ2ZjViOTJjNTkxYl81NDk3NTU4MTg0Njk_7d09d3a7-63fe-4362-b759-6c3a31ab8c0f">May 17, 2023</ix:nonNumeric></span></div><div style="margin-bottom:3pt;padding-left:2.25pt;padding-right:2.25pt;text-align:center"><img src="efl-20230517_g1.jpg" alt="Image3.jpg" style="height:57px;margin-bottom:5pt;vertical-align:text-bottom;width:100px"/></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:18pt;font-weight:700;line-height:120%"><ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:EntityRegistrantName" id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGV4dHJlZ2lvbjpjZTYzNWY0NjYwYTc0YTkyYTMxMjQ2ZjViOTJjNTkxYl81NDk3NTU4MTg0NTU_08353f08-03fb-4362-8450-d805d6a5d01e">EQUITABLE FINANCIAL LIFE INSURANCE COMPANY</ix:nonNumeric></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div style="margin-top:3pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(Exact name of registrant as specified in its charter)</span></div><div style="margin-bottom:3pt;margin-top:5pt;padding-left:27pt;text-align:justify"><table 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id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGFibGU6ZWIyZDVkNzZlM2EwNDA0Zjg2MzZjNmEyNTk1ZGNkYTkvdGFibGVyYW5nZTplYjJkNWQ3NmUzYTA0MDRmODYzNmM2YTI1OTVkY2RhOV8wLTEtMS0xLTE0MjExMzY_96b7fb89-9684-4240-982e-0e48fec373d5">000-20501</ix:nonNumeric></span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:EntityTaxIdentificationNumber" 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style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(I.R.S. Employer <br/>Identification No.)</span></td></tr><tr style="height:15pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:right"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:EntityAddressAddressLine1" id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGFibGU6ZWIyZDVkNzZlM2EwNDA0Zjg2MzZjNmEyNTk1ZGNkYTkvdGFibGVyYW5nZTplYjJkNWQ3NmUzYTA0MDRmODYzNmM2YTI1OTVkY2RhOV8zLTAtMS0xLTE0MDU3NTgvdGV4dHJlZ2lvbjo3NTZjOTY1M2RjODU0MWM2YjkwNGZmOTEwODIwOWE5YV8zODQ4MjkwNjk3Mjk0_51a8dd65-8083-45e5-8950-fec971b07cab">1290 Avenue of the Americas</ix:nonNumeric>,</span></div><div style="text-align:right"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%">&#160;<ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:EntityAddressCityOrTown" id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGFibGU6ZWIyZDVkNzZlM2EwNDA0Zjg2MzZjNmEyNTk1ZGNkYTkvdGFibGVyYW5nZTplYjJkNWQ3NmUzYTA0MDRmODYzNmM2YTI1OTVkY2RhOV8zLTAtMS0xLTE0MDU3NTgvdGV4dHJlZ2lvbjo3NTZjOTY1M2RjODU0MWM2YjkwNGZmOTEwODIwOWE5YV8zODQ4MjkwNjk3MzA1_d2af40d2-656c-4671-ab82-a82886593284">New York</ix:nonNumeric>, <ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:EntityAddressStateOrProvince" format="ixt-sec:stateprovnameen" id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGFibGU6ZWIyZDVkNzZlM2EwNDA0Zjg2MzZjNmEyNTk1ZGNkYTkvdGFibGVyYW5nZTplYjJkNWQ3NmUzYTA0MDRmODYzNmM2YTI1OTVkY2RhOV8zLTAtMS0xLTE0MDU3NTgvdGV4dHJlZ2lvbjo3NTZjOTY1M2RjODU0MWM2YjkwNGZmOTEwODIwOWE5YV8zODQ4MjkwNjk3MzE2_f22e1f64-7460-4160-b585-5cca776c0ffc">New York</ix:nonNumeric></span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:EntityAddressPostalZipCode" id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGFibGU6ZWIyZDVkNzZlM2EwNDA0Zjg2MzZjNmEyNTk1ZGNkYTkvdGFibGVyYW5nZTplYjJkNWQ3NmUzYTA0MDRmODYzNmM2YTI1OTVkY2RhOV8zLTItMS0xLTE0MjA3NzY_2ecc73ea-1921-4345-a193-a0b59f63f8aa">10104</ix:nonNumeric></span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Address of principal executive offices)</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Zip Code)</span></td></tr></table></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%"><ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:CityAreaCode" id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGV4dHJlZ2lvbjpjZTYzNWY0NjYwYTc0YTkyYTMxMjQ2ZjViOTJjNTkxYl8zODQ4MjkwNzA0NTM2_dbcc3b9d-4495-4fae-a4b5-bf98de730168">(212)</ix:nonNumeric> <ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:LocalPhoneNumber" id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGV4dHJlZ2lvbjpjZTYzNWY0NjYwYTc0YTkyYTMxMjQ2ZjViOTJjNTkxYl8zODQ4MjkwNzA0NTQy_89e26e1a-501f-4ba6-8b24-c22f94121575">554-1234</ix:nonNumeric></span></div><div style="margin-bottom:6pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(Registrant&#8217;s telephone number, including area code)</span></div><div style="margin-bottom:6pt;margin-top:3pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:120%">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: </span></div><div style="margin-bottom:3pt;margin-top:3pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.321%"><tr><td style="width:1.0%"></td><td style="width:7.488%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:90.312%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 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communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </span></td></tr></table></div><div style="margin-bottom:3pt;margin-top:3pt;text-align:justify"><span><br/></span></div><div style="margin-bottom:3pt;margin-top:3pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 under the Securities Act (17 CFR 230.405) or Rule 12b-2 under the Exchange Act (17 CFR 240.12b-2).</span></div><div style="margin-bottom:3pt;margin-top:3pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Emerging growth company <ix:nonNumeric contextRef="iacac21a18efe4844a579dae3f5ea9753_D20230517-20230517" name="dei:EntityEmergingGrowthCompany" format="ixt:fixed-false" id="id3VybDovL2RvY3MudjEvZG9jOjMxYWZhMWE1YzQ1MDQyNDNiZjAyNGY0MmEyYjQ4MDNkL3NlYzozMWFmYTFhNWM0NTA0MjQzYmYwMjRmNDJhMmI0ODAzZF8xL2ZyYWc6Y2U2MzVmNDY2MGE3NGE5MmEzMTI0NmY1YjkyYzU5MWIvdGV4dHJlZ2lvbjpjZTYzNWY0NjYwYTc0YTkyYTMxMjQ2ZjViOTJjNTkxYl8zODQ4MjkwNzA0NTQz_5f29db6b-145f-4053-a549-5c4b6069ade3">&#9744;</ix:nonNumeric></span></div><div style="margin-bottom:3pt;margin-top:3pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:120%">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. &#9744;</span></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="padding-left:36pt;text-align:justify"><span><br/></span></div></div></div><div id="i31afa1a5c4504243bf024f42a2b4803d_10"></div><hr style="page-break-after:always"/><div style="min-height:42.75pt;width:100%"><div style="padding-left:36pt;text-align:justify"><span><br/></span></div></div><div style="margin-bottom:10pt;margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item 8.01. &#160;&#160;&#160;&#160;Other Events</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="margin-bottom:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Equitable Financial Life Insurance Company (&#8220;EFLIC&#8221;), has filed this Current Report on Form 8-K (the &#8220;Form 8-K&#8221;) to provide a recast of the presentation of our consolidated financial statements filed with the Securities and Exchange Commission (&#8220;SEC&#8221;) in the Company&#8217;s Annual Report on Form 10-K for the year ended December&#160;31, 2022, filed on March 01, 2023 to reflect the impact of the adoption of the Financial Accounting Standards Board&#8217;s Accounting Standard Update 2018-12 Financial Services - Insurance: Targeted Improvements to the Accounting for Long-Duration Contracts.</span></div><div style="margin-bottom:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> The following items of our Fiscal 2022 Form 10-K and related exhibits have been recast to reflect the changes due to LDTI implementation, to the extent applicable, and are filed as exhibits to this Form 8-K and incorporated herein by reference:</span></div><div style="margin-bottom:6pt;margin-top:6pt;padding-left:72pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#9702;</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.46pt">Exhibit 99.1</span></div><div style="margin-bottom:6pt;margin-top:6pt;padding-left:108pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#9642;</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.46pt"> Item 7. Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</span></div><div style="margin-bottom:6pt;margin-top:6pt;padding-left:108pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#9642;</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.46pt"> Item 7A. Quantitative and Qualitative Disclosures About Market Risk</span></div><div style="margin-bottom:12pt;padding-left:108pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#9642;</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.46pt"> Item 8. Financial Statements and Supplementary Data</span></div><div style="margin-bottom:9pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The recast consolidated financial statements also do not represent a restatement of previously issued consolidated financial statements. No attempt has been made in this Form 8-K, and it should not be read, to modify or update disclosures as presented in the Fiscal 2022 Form 10-K, which appeared in Item 8 to the Fiscal 2022 Form 10-K as filed, or except as may be otherwise specifically provided in Exhibit 99.1 to this Form 8-K. Accordingly, this Form 8-K (including Exhibit 99.1) should be read in conjunction with the Fiscal 2022 Form 10-K and the Company's filings made with the SEC subsequent to the filing of the Fiscal 2023 Form 10-K. </span></div><div id="i31afa1a5c4504243bf024f42a2b4803d_13"></div><div style="-sec-extract:summary;margin-bottom:10pt;margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item 9.01&#160;&#160;&#160;&#160;Financial Statements and Exhibits.</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="margin-bottom:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d) Exhibits</span></div><div style="margin-top:5pt;padding-left:36pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:11.784%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:86.016%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%;text-decoration:underline">Exhibit No. </span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%;text-decoration:underline">Description of Exhibit</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="-sec-extract:exhibit;color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="efl-12312022ex231xrecasted.htm">23.1</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:justify;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Consent of Independent Registered Public Accounting</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="-sec-extract:exhibit;color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="efl-20230517.htm">99.1</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:justify;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Revised items, where applicable, from Annual Report on Form 10-K for the year ended December 31, 2022: Management's Discussion and Analysis of Financial Condition and Results of Operations (Item 7) and Financial Statements and Supplementary Data (Item 8)</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.INS</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">XBRL Instance Document</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.SCH</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">XBRL Taxonomy Extension Schema Document</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.CAL</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">XBRL Taxonomy Extension Calculation Linkbase Document</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.LAB</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">XBRL Taxonomy Extension Label Linkbase Document</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.PRE</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">XBRL Taxonomy Extension Presentation Linkbase Document</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.DEF</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">XBRL Taxonomy Extension Definition Linkbase Document</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">104</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Cover Page Interactive Data File (embedded within the Inline XBRL document).</span></td></tr></table></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="padding-left:36pt;text-align:justify"><span><br/></span></div></div></div><div id="i31afa1a5c4504243bf024f42a2b4803d_16"></div><hr style="page-break-after:always"/><div style="min-height:42.75pt;width:100%"><div style="padding-left:36pt;text-align:justify"><span><br/></span></div></div><div style="margin-bottom:9pt;padding-left:18pt;padding-right:18pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">SIGNATURE </span></div><div style="margin-bottom:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">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. </span></div><div style="padding-left:36pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#160;</span></div><div style="margin-top:5pt;padding-left:36pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.707%"><tr><td style="width:1.0%"></td><td style="width:35.263%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.084%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:2.292%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:52.861%"></td><td style="width:0.1%"></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="6" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">EQUITABLE HOLDINGS, INC.</span></td></tr><tr style="height:12pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="6" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Date: May 17, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">By:</span></div></td><td colspan="6" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">/s/ Ralph Petruzzo</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Name:</span></div></td><td colspan="6" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Ralph Petruzzo</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Title:</span></div></td><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Associate General Counsel</span></div></td></tr></table></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="padding-left:36pt;text-align:justify"><span><br/></span></div></div></div></body></html>
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text: efl-20230517_d2
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  ———————————————
  FORM
  8-K
  PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
  Date of Report (date of earliest event reported):
  May 17, 2023
  EQUITABLE FINANCIAL LIFE INSURANCE COMPANY
  (Exact name of registrant as specified in its charter)
  New York
  000-20501
  13-5570651
  (State or other jurisdiction of
  incorporation or organization)
  (Commission
  File Number)
  (I.R.S. Employer
  Identification No.)
  1290 Avenue of the Americas
  ,
  New York
  ,
  New York
  10104
  (Address of principal executive offices)
  (Zip Code)
  (212)
  554-1234
  (Registrant's telephone number, including area code)
  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))
  Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 under the Securities Act (17 CFR 230.405) or Rule 12b-2 under the Exchange Act (17 CFR 240.12b-2).
  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 8.01.     Other Events
  Equitable Financial Life Insurance Company ("EFLIC"), has filed this Current Report on Form 8-K (the "Form 8-K") to provide a recast of the presentation of our consolidated financial statements filed with the Securities and Exchange Commission ("SEC") in the Company's Annual Report on Form 10-K for the year ended December 31, 2022, filed on March 01, 2023 to reflect the impact 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.
  The following items of our Fiscal 2022 Form 10-K and related exhibits have been recast to reflect the changes due to LDTI implementation, to the extent applicable, and are filed as exhibits to this Form 8-K and incorporated herein by reference:
  ◦
  Exhibit 99.1
  ▪
  Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
  ▪
  Item 7A. Quantitative and Qualitative Disclosures About Market Risk
  ▪
  Item 8. Financial Statements and Supplementary Data
  The recast consolidated financial statements also do not represent a restatement of previously issued consolidated financial statements. No attempt has been made in this Form 8-K, and it should not be read, to modify or update disclosures as presented in the Fiscal 2022 Form 10-K, which appeared in Item 8 to the Fiscal 2022 Form 10-K as filed, or except as may be otherwise specifically provided in Exhibit 99.1 to this Form 8-K. Accordingly, this Form 8-K (including Exhibit 99.1) should be read in conjunction with the Fiscal 2022 Form 10-K and the Company's filings made with the SEC subsequent to the filing of the Fiscal 2023 Form 10-K.
  Item 9.01    Financial Statements and Exhibits.
  (d) Exhibits
  Exhibit No.
  Description of Exhibit
  23.1
  Consent of Independent Registered Public Accounting
  99.1
  Revised items, where applicable, from Annual Report on Form 10-K for the year ended December 31, 2022: Management's Discussion and Analysis of Financial Condition and Results of Operations (Item 7) and Financial Statements and Supplementary Data (Item 8)
  101.INS
  XBRL Instance Document
  101.SCH
  XBRL Taxonomy Extension Schema Document
  101.CAL
  XBRL Taxonomy Extension Calculation Linkbase Document
  101.LAB
  XBRL Taxonomy Extension Label Linkbase Document
  101.PRE
  XBRL Taxonomy Extension Presentation Linkbase Document
  101.DEF
  XBRL Taxonomy Extension Definition Linkbase Document
  104
  Cover Page Interactive Data File (embedded within the Inline XBRL document).
  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.
  EQUITABLE HOLDINGS, INC.
  Date: May 17, 2023
  By:
  /s/ Ralph Petruzzo
  Name:
  Ralph Petruzzo
  Title:
  Associate General Counsel