Summary
American International Group, Inc. (AIG) filed an 8-K on February 1, 2021, to announce a significant change in its business segment reporting structure, effective from the fourth quarter of 2020. This resegmentation aims to provide a clearer view of the company's operations and resource allocation by simplifying its reporting segments. The previously separate 'Legacy' segment has been eliminated and its components reallocated to the General Insurance (GI) and Life and Retirement (L&R) segments, or absorbed into 'Other Operations'. This change is accompanied by a strategic reclassification within the GI and L&R segments themselves, detailing new operational units such as North America and International for GI, and Individual Retirement, Group Retirement, Life Insurance, and Institutional Markets for L&R. Notably, the company also reiterates its previously announced intention to separate its Life and Retirement business, with plans to potentially dispose of up to a 19.9% interest, though no specific terms or timing have been finalized. Investors should review the updated financial supplement for restated historical segment data.
Key Highlights
- 1AIG has revised its business segment reporting structure effective Q4 2020, simplifying from four segments (GI, L&R, Other Operations, Legacy) to three (GI, L&R, Other Operations).
- 2The 'Legacy' segment has been eliminated, with its components reallocated to other segments or 'Other Operations'.
- 3The General Insurance (GI) segment is now comprised of 'North America' and 'International' operating segments.
- 4The Life and Retirement (L&R) segment is now comprised of 'Individual Retirement', 'Group Retirement', 'Life Insurance', and 'Institutional Markets' operating segments.
- 5The company confirmed its prior announcement of an intention to separate its Life and Retirement business, with potential disposition of up to 19.9% interest.
- 6AIG has updated its Third Quarter 2020 Financial Supplement to reflect these revised historical segment results, available on their website.