{"url_path":"/sec/afl/8-k/2026-05-14/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 ****Other Events.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/4977/0001104659-26-061314-index.html","accession_number":"0001104659-26-061314","cik":"0000004977","ticker":"AFL","issuer_name":"AFLAC INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/4977/0001104659-26-061314-index.html","primary_entity_key":"0000004977","primary_entity_name":"AFLAC INC"},"word_count":646,"has_tables":true,"body_markdown":"**Item 8.01****Other Events.**\n\n \n\n*Registered Senior Notes Offering*\n\n \n\nOn May 14, 2026, Aflac Incorporated, a\nGeorgia corporation (the “Company”), issued $500,000,000 aggregate principal amount of 5.150% Senior Notes due 2036 (the “Notes”)\nin a public offering pursuant to the Company’s Registration Statement on Form S-3ASR (File No. 333-281977) (the “Registration\nStatement”), the prospectus dated September 6, 2024, and the related prospectus supplement dated May 11, 2026. The Company intends\nto use the net proceeds from the offering of Notes for general corporate purposes.\n\n \n\nThe\nsale of the Notes was made pursuant to the terms of an underwriting agreement, dated May 11, 2026 (the “Underwriting Agreement”),\nby and among the Company and the several underwriters included on Schedule 1 thereto, for whom Goldman Sachs & Co. LLC, Mizuho Securities\nUSA LLC, SMBC Nikko Securities America, Inc. and Wells Fargo Securities, LLC acted as representatives. The Underwriting Agreement\ncontains customary terms, conditions, representations and warranties and indemnification provisions.\n\n \n\nThe Notes bear interest at the rate\nof 5.150% per annum from and including their date of issuance to, but excluding, May 14, 2036, or early redemption. Interest on the Notes\nis payable semi-annually in arrears on May 14 and November 14 each year, beginning on November 14, 2026. Prior to February 14, 2036\n(three months prior to the maturity date of the Notes) (the “Par Call Date”), the Company may redeem the Notes at its option,\nin whole or in part, at any time and from time to time, at a redemption price equal to the greater of (1)(a) the sum of the present\nvalues of the remaining scheduled payments of principal and interest thereon discounted to the redemption date (assuming the Notes matured\non the Par Call Date) on a semi-annual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate plus\n15 basis points less (b) interest accrued to the date of redemption, and (2) 100% of the principal amount of the Notes to be\nredeemed, plus, in either case, accrued and unpaid interest thereon to the redemption date. On or after the Par Call Date, the Company\nmay redeem the Notes, in whole or in part, at any time and from time to time, at a redemption price equal to 100% of the principal amount\nof the Notes being redeemed plus accrued and unpaid interest thereon to the redemption date.\n\n \n\nThe Notes are general unsecured obligations\nand rank equally in right of payment with any of the Company’s existing and future unsecured senior indebtedness. The Notes were\nissued under an indenture, dated as of May 21, 2009 (the “Base Indenture”), between the Company, as issuer, and The Bank of\nNew York Mellon Trust Company, N.A., as trustee (the “Trustee”), as supplemented by a forty-seventh supplemental indenture,\ndated as of May 14, 2026 (the “Forty-Seventh Supplemental Indenture”) between the Company and the Trustee. As used herein,\nthe term “Indenture” means the Base Indenture as supplemented by the Forty-Seventh Supplemental Indenture. The Indenture provides\nfor customary events of default, including, among other things, nonpayment, failure to comply with the other agreements in the Indenture\nfor a period of 90 days, and certain events of bankruptcy, insolvency and reorganization.\n\n \n\nThe description of the Underwriting\nAgreement set forth above does not purport to be complete and is qualified in its entirety by reference to the text of the Underwriting\nAgreement, which is filed as Exhibit 1.1 hereto and incorporated herein by reference. The description of the Indenture set forth above\nis qualified in its entirety by reference to the full text of each of the Base Indenture, a copy of which is attached as Exhibit 4.1 to\nthe Company’s Current Report on Form 8-K, filed with the Securities and Exchange Commission on May 21, 2009, and the Forty-Seventh\nSupplemental Indenture (including the form of Notes included therein), a copy of which is attached hereto as Exhibit 4.1."}