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- 10-K Annual report
- 10.2 Amended and Restated Deferred Equity Compensation Plan for Directors
- 10.3 Amended and Restated Deferred Compensation Plan for Employees
- 10.6 Revised Specimen Employee Stock Option Agreement
- 10.6 Revised Specimen Employee Restricted Stock Unit Agreement
- 10.6 Revised Specimen Non-employee Director Restricted Stock Unit Agreement
- 10.6 Revised Specimen Restricted Stock Unit Deferral Election Form
- 10.9 Amended and Restated Nonqualified Supplemental Money Purchase Pension Plan
- 10.12 Form of Severance Agreement Between Hmec and Certain Officers
- 10.12 Revised Schedule to Severence Agreements Between Hmec and Certain Officers
- 10.13 Form of Change In Control Agreement Between Hmec and Certain Officers
- 10.13 Revised Schedule Change In Control Agreement Between Hmec and Certain Officers
- 10.14 Amendment to Employment Agreement Between Hmec and Louis G. Lower II
- 10.15 Employment Agreement Between HMSC and Stephen P. Cardinal
- 11 Statement Regarding Computation of Per Share Earnings
- 12 Statement Regarding Computation of Ratios
- 21 Subsidiaries of Hmec
- 23 Consent of KPMG LLP
- 31.1 Certification by Louis G. Lower II, Chief Executive Officer of Hmec
- 31.2 Certification by Peter H. Heckman, Chief Financial Officer of Hmec
- 32.1 Certification by Louis G. Lower II, Chief Executive Officer of Hmec
- 32.2 Certification by Peter H. Heckman, Chief Financial Officer of Hmec
- 99.1 Glossary of Selected Terms
- 99.2 Updated Numerical Exhibits to the Company's Earnings Release
Exhibit 23
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Horace Mann Educators Corporation:
We consent to the incorporation by reference in the registration statements (No. 33-47066, No. 33-45152, No. 333-16473, No. 333-74686 and No. 333-98917) on Form S-8 and the registration statement (No. 333-155753) on Form S-3 of Horace Mann Educators Corporation and subsidiaries (the Company) of our report dated March 2, 2009, with respect to the consolidated balance sheets of the Company as of December 31, 2008 and 2007 and the related consolidated statements of operations and comprehensive income (loss), changes in shareholders’ equity and cash flows for each of the years in the three-year period ended December 31, 2008, and all related financial statement schedules and the effectiveness of internal control over financial reporting as of December 31, 2008 which report appears in the December 31, 2008 annual report on Form 10-K of the Company.
Our report dated March 2, 2009, contains an explanatory paragraph that states the Company has adopted American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”) 05-1,Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or Exchanges of Insurance Contracts, effective January 1, 2007, FASB Interpretation (“FIN”) No. 48,Accounting for Uncertainty in Income Taxes – an interpretation of FASB Statement No 109, effective January 1, 2007, and Statement of Financial Accounting Standards No. 158,Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans,as of December 31, 2006.
/s/ KPMG LLP
KPMG LLP
Chicago, Illinois
March 2, 2009