# EDGAR Filing Document

**Accession Number:** 0000004977
**File Stem:** 0001628280-26-008060
**Filing Date:** 2026-2
**Character Count:** 28005
**Document Hash:** be80c869367e4ac9d5ed37bf3b394444
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-26-008060.hdr.sgml**: 20260213

**ACCESSION NUMBER**: 0001628280-26-008060

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260213

**DATE AS OF CHANGE**: 20260213

**EFFECTIVENESS DATE**: 20260213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AFLAC INC
- **CENTRAL INDEX KEY:** 0000004977
- **STANDARD INDUSTRIAL CLASSIFICATION:** ACCIDENT & HEALTH INSURANCE [6321]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 581167100
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293458
- **FILM NUMBER:** 26632049

**BUSINESS ADDRESS:**
- **STREET 1:** 1932 WYNNTON RD
- **CITY:** COLUMBUS
- **STATE:** GA
- **ZIP:** 31999
- **BUSINESS PHONE:** 7063233431

**MAIL ADDRESS:**
- **STREET 1:** 1932 WYNNTON ROAD
- **CITY:** COLUMBUS
- **STATE:** GA
- **ZIP:** 31999

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMERICAN FAMILY CORP
- **DATE OF NAME CHANGE:** 19920306

**As filed with the Securities and Exchange Commission on February 13, 2026**

**Registration No. 333-**

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549** 

**FORM S-8** 

**Registration Statement**

***Under***

***The Securities Act of 1933***

**Aflac Incorporated**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Georgia**<br>(State or other jurisdiction of incorporation or organization) | **58-1167100**<br>(I.R.S. Employer Identification Number) |
| **1932 Wynnton Road**<br>**Columbus, Georgia 31999**<br>(Address, including zip code, of principal executive offices) | **1932 Wynnton Road**<br>**Columbus, Georgia 31999**<br>(Address, including zip code, of principal executive offices) |
| **Aflac Incorporated Executive Deferred Compensation Plan**<br>(Full Title of the Plan)  | **Aflac Incorporated Executive Deferred Compensation Plan**<br>(Full Title of the Plan)  |
| Audrey Boone Tillman<br>Senior Executive Vice President and General Counsel<br>Aflac Incorporated<br>1932 Wynnton Road<br>Columbus, Georgia 31999<br>(706) 323-3431<br>(Name, address, including zip code, and telephone number, including area code, of agent for service) | Audrey Boone Tillman<br>Senior Executive Vice President and General Counsel<br>Aflac Incorporated<br>1932 Wynnton Road<br>Columbus, Georgia 31999<br>(706) 323-3431<br>(Name, address, including zip code, and telephone number, including area code, of agent for service) |

---

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☒ | Accelerated filer | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
| | | 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 7(a)(2)(B) of the Securities Act. ☐

------

**PART I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

**Item 1. Plan Information.\***

**Item 2. Registrant information and Employee Plan Annual Information.\***

\* Information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement on Form S-8 (this "Registration Statement") in accordance with Rule 428(b)(1) under the Securities Act of 1933, as amended (the "Securities Act') and the introductory note to Part I of Form S-8. The documents containing the information specified in Part I have been or will be delivered to the participants in the Aflac Incorporated Executive Deferred Compensation Plan (as amended, the "Plan") as required by Rule 428(b).

**PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The following documents filed by Aflac Incorporated ("Aflac" or the "Registrant") with the Securities and Exchange Commission (the "SEC") are incorporated into this prospectus by reference:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.Aflac's <u>[Annual Report on Form 10-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000047/afl-20241231.htm)</u> for the year ended December 31, 2024;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.Aflac's Quarterly Reports on Form 10-Q filed with the SEC on <u>[May](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000075/afl-20250331.htm)[7,](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000075/afl-20250331.htm)[2](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000075/afl-20250331.htm)[0](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000075/afl-20250331.htm)[25](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000075/afl-20250331.htm)</u>, <u>[A](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000132/afl-20250630.htm)[ugust 5, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000132/afl-20250630.htm)</u> and <u>[November 5, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000162828025049279/afl-20250930.htm)</u>;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.Aflac's Current Reports on Form 8-K filed with the SEC on <u>[February 5, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000006/afl-20250205.htm)</u>, <u>[April 30,](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000067/afl-20250430.htm)[2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000067/afl-20250430.htm)</u>, <u>[May 8, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000114/afl-20250505.htm)</u>, <u>[June 5, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000110465925056825/tm2517189d1_8k.htm)</u>, <u>[June 20,](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000128/afl-20250620.htm)[2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000128/afl-20250620.htm)</u>, <u>[August 5, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000000497725000133/afl-20250805.htm)</u>, <u>[August 27, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000110465925084038/tm2523432d3_8k.htm)</u>, <u>[November 4, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000162828025048906/afl-20251104.htm)</u> and <u>[Febr](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000162828026005458/afl-20260204.htm)[uary 4, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/4977/000162828026005458/afl-20260204.htm)</u>; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.All other reports filed by Aflac pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") between December 31, 2024 and the date of the filing of this Registration Statement (in each case, to the extent the information therein has been filed and not "furnished").

As long as Aflac offers the Plan, Aflac also incorporates by reference additional reports, proxy statements and other documents that it may file with the SEC after the date of this Registration Statement under Section 13(a), 13(c), 14, or 15(d) of the Exchange Act (not including any information furnished under Items 2.02, 7.01 or 9.01 of Form 8-K and any other information that is identified as "furnished" rather than filed, which information is not incorporated by reference herein).

**Item 4. Description of Securities.**

The obligations of Aflac under the Plan (the "Deferred Compensation Obligations") that are registered hereunder are unsecured obligations of Aflac to pay deferred compensation in the future in accordance with the terms of the Plan. The Plan is included as Exhibits 4.3, 4.4 and 4.5 to this Registration Statement. Such Exhibits set forth a description of the Deferred Compensation Obligations and are incorporated in its entirety in this Item 4 pursuant to Rule 411(b) under the Securities Act.

No participant under the Plan shall have any preferred claim to, or any beneficial ownership interest in, any assets that are subject to the Plan. All such assets are subject to the claims of the creditors of Aflac until they are paid to the participant in accordance with the terms of the Plan.

**Item 5. Interests of Named Experts and Counsel.**&nbsp;&nbsp;&nbsp;&nbsp;

The validity of the Deferred Compensation Obligations described herein has been passed upon for Aflac by Audrey Boone Tillman, Senior Executive Vice President and General Counsel of Aflac. Ms. Tillman owns shares of, and certain rights to acquire shares of, the Registrant's common stock.

**Item 6. Indemnification of Directors and Officers.**

The Georgia Business Corporation Code permits a corporation to indemnify a director or officer if the director or officer seeking indemnification acted in good faith and reasonably believed (i) in the case of conduct in his or her official capacity, that his or her action was in the best interest of the corporation, (ii) in all other cases, that his or her action was at least not opposed to the best interests of the corporation and (iii) in the case of any criminal proceedings, that he or she had no

------

reasonable cause to believe his or her conduct was unlawful, provided that indemnification in connection with a proceeding by or in the right of the corporation is limited to reasonable expenses incurred in connection with the proceeding. The Georgia Business Corporation Code prohibits indemnification of a director in connection with a proceeding by or in the right of the corporation (other than for reasonable expenses) if it is determined that the director has not met the relevant standard of conduct or with respect to conduct for which he or she was adjudged liable on the basis that a personal benefit was improperly received by him or her, whether or not involving action in his or her official capacity. The Georgia Business Corporation Code additionally prohibits indemnification of an officer for liability arising in connection with appropriation of a business opportunity of the corporation, intentional or knowing violation of law, improper distributions or improper personal benefit.

Aflac's articles of incorporation provide that, to the fullest extent permitted by Georgia law, as the same exists or may be hereafter amended, no director of Aflac shall be personally liable to Aflac for monetary damages for any breach of the duty of care or other duty as a director, provided that Aflac's articles of incorporation do not limit or eliminate liability for (i) a breach of duty involving an appropriation of a business opportunity of Aflac; (ii) an act or omission not in good faith or involving intentional misconduct or a knowing violation of law; (iii) any action for which a director could be found liable pursuant to Section 14-2-154 of the Georgia Business Corporation Code, or any amendment or successor provision of such section; and (iv) any transaction from which the director derived an improper personal benefit. In addition, a director's liability will not be limited as to any payment of a dividend or approval of a stock repurchase that is illegal under Section 14-2-640 of the Georgia Business Corporation Code.

Aflac maintains (i) director and officer liability insurance that provides for indemnification of the directors and officers of Aflac and of its majority-owned subsidiaries and (ii) company reimbursement insurance that provides for indemnification of Aflac and its majority-owned subsidiaries in those instances where Aflac and/or its majority-owned subsidiaries indemnified its directors and officers.

**Item 7. Exemption From Registration Claimed.**

Not applicable.

**Item 8. Exhibits.** 

Below is a list of the exhibits filed or incorporated by reference as part of this Registration Statement.

---

| | |
|:---|:---|
| Exhibit No. | Description of Exhibit |
| <u>[4.1](https://www.sec.gov/Archives/edgar/data/4977/000095014408006273/g14545exv3w0.htm)</u> | Articles of Incorporation, as amended (Attached as Exhibit 3.0 to Form 10-Q, filed with the Commission on August 11, 2008) |
| <u>[4.2](https://www.sec.gov/Archives/edgar/data/4977/000000497723000194/exhibit31-amendedandrestat.htm)</u> | Bylaws of Aflac Incorporated, as amended and restated (Attached as Exhibit 3.1 to Form 8-K, filed with the Commission on November 17, 2023) |
| <u>[4.3](https://www.sec.gov/Archives/edgar/data/4977/000000497720000044/afl123119ex1011.htm)</u> | Aflac Incorporated Executive Deferred Compensation Plan, as amended and restated, effective January 1, 2020 (Attached as Exhibit 10.11 to Form 10-K, filed with the Commission on February 21, 2020 and incorporated herein by reference) |
| <u>[4.4](https://www.sec.gov/Archives/edgar/data/4977/000000497720000104/afl63020ex101.htm)</u> | First Amendment to the Aflac Incorporated Executive Deferred Compensation Plan, as amended and restated, effective January 1, 2020 (Attached as Exhibit 10.1 to Form 10-Q, filed with the Commission on July 29, 2020 and incorporated herein by reference) |
| <u>[4.5](https://www.sec.gov/Archives/edgar/data/4977/000000497722000145/afl093022ex101.htm)</u> | Second Amendment to the Aflac Incorporated Executive Deferred Compensation Plan, as amended and restated, effective January 1, 2022 (Attached as Exhibit 10.1 to Form 10-Q, filed with the Commission on November 2, 2022 and incorporated herein by reference) |
| \*<u>[5.1](a2026s-8xedcplanxexhibit51.htm)</u> | Opinion of Audrey Boone Tillman, Esq. |
| \*<u>[23.1](a2026s-8xedcplanxexhibit231.htm)</u> | Consent of KPMG LLP |
| \*<u>[23.2](a2026s-8xedcplanxexhibit51.htm)</u> | Consent of Audrey Boone Tillman, Esq. (included in opinion filed as Exhibit 5.1 hereto) |
| \*24.1 | Power of Attorney (set forth on the signature page hereof) |
| \*<u>[107](exfilingfees.htm)</u> | Filing Fee Table |

---

\*&nbsp;&nbsp;&nbsp;&nbsp;Filed herewith.

------

**Item 9. Undertakings.**

The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) to include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) to reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities and Exchange Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Filing Fee Tables" or "Calculation of Registration Fee" table, as applicable, in the effective registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) to include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement; *provided*, *however*, that paragraphs (1)(i) and (1)(ii) above do not apply if the information required to be included in a post-effective amendment by those clauses is contained in reports filed with or furnished to the Securities and Exchange Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934, as amended, that are incorporated by reference in this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial *bona fide* offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) That for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

------

**SIGNATURES**

**The Registrant.** Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Columbus, state of Georgia, on February 13, 2026.

---

| | | |
|:---|:---|:---|
| | | Aflac Incorporated |
| Dated: February 13, 2026 | By: | /s/ Daniel P. Amos |
|  |  | Daniel P. Amos |
|  |  | Chief Executive Officer, <br>Chairman of the Board of Directors |

---

**SIGNATURES AND POWER OF ATTORNEY**

We, the undersigned officers, directors and authorized representatives of Aflac Incorporated, hereby severally constitute and appoint Audrey Boone Tillman and J. Matthew Loudermilk, and each of them the lawful attorneys and agents, with full power of substitution and authority, to sign for us and in our names in the capacities indicated below, any and all pre-effective and post-effective amendments to the Registration Statement on Form S-8 filed herewith, and any subsequent Registration Statement for the same offering which may be filed under Rule 462(b), and generally to do all such things in our names and on our behalf in our capacities as officers and directors to enable Aflac Incorporated to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission, hereby ratifying and confirming our signatures as they may be signed by either of our said attorneys, or his or her substitute or substitutes, to any and all amendments to said Registration Statement or to any subsequent Registration Statement for the same offering which may be filed under Rule 462(b).

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| Signature | Title | Date |
| /s/ Daniel P. Amos | Chief Executive Officer, | February 13, 2026 |
| Daniel P. Amos | Chairman of the Board of Directors |  |
| /s/ Max K. Brodén | Senior Executive Vice President, | February 13, 2026 |
| Max K. Brodén | Chief Financial Officer (Principal Financial Officer) |  |
| /s/ Robin L. Blackmon | Senior Vice President, Financial Services, | February 13, 2026 |
| Robin L. Blackmon | Chief Accounting Officer (Principal Accounting Officer) |  |

---

------

---

| | | |
|:---|:---|:---|
| /s/ W. Paul Bowers | Director | February 13, 2026 |
| W. Paul Bowers |  |  |
| /s/ Arthur R. Collins | Director | February 13, 2026 |
| Arthur R. Collins |  |  |
| /s/ Michael A. Forrester | Director | February 13, 2026 |
| Michael A. Forrester |  |  |
| /s/ Miwako Hosoda | Director | February 13, 2026 |
| Miwako Hosoda |  |  |
| /s/ Thomas J. Kenny | Director | February 13, 2026 |
| Thomas J. Kenny |  |  |
| /s/ Georgette D. Kiser | Director | February 13, 2026 |
| Georgette D. Kiser |  |  |
| /s/ Karole F. Lloyd | Director | February 13, 2026 |
| Karole F. Lloyd |  |  |
| /s/ Nobuchika Mori | Director | February 13, 2026 |
| Nobuchika Mori |  |  |
| /s/ Joseph L. Moskowitz | Director | February 13, 2026 |
| Joseph L. Moskowitz |  |  |
| /s/ Katherine T. Rohrer | Director | February 13, 2026 |
| Katherine T. Rohrer |  |  |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? exfilingfees

**EXHIBIT 107**

**Calculation of Filing Fee Table**

**FORM S-8**

**(Form Type)**

**Aflac Incorporated**

(Exact Name of Registrant as Specified in its Charter)

**Newly Registered Securities**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Security <br>Type** | **Security<br>Class<br>Title** | **Fee<br>Calculation<br>Rule** | **Amount<br>Registered** | **Proposed<br>Maximum<br>Offering<br>Price<br>Per Unit** | **Maximum<br>Aggregate<br>Offering Price** | **Fee Rate** | **Amount of<br>Registration<br>Fee** |
| 1 | Debt | Deferred Compensation Obligations | Rule 457(h) | $50000000.00 | 100% | $50000000.00 | 0.0001381 | $6905.00 |
|  | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $50000000.00 |  | $6905.00 |
|  | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  |
|  | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $6905.00 |

---

**Offering Note**

**1**

(a)&nbsp;&nbsp;&nbsp;&nbsp;The deferred compensation obligations include general unsecured obligations of the Company to pay up to $50,000,000 of deferred compensation from time to time in the future in accordance with the terms of the Aflac Incorporated Executive Deferred Compensation Plan (the "Plan").

(b)&nbsp;&nbsp;&nbsp;&nbsp;Solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act of 1933, as amended, the amount of deferred compensation obligations registered is based on an estimate of the amount of compensation participants may defer under the Plan.

## Exhibit 5.1

**Exhibit 5.1**

**Audrey Boone Tillman, Esq.**

Senior Executive Vice President and General Counsel

February 13, 2026

The Board of Directors

Aflac Incorporated

1932 Wynnton Road

Columbus, Georgia 31999

Ladies and Gentlemen:

As General Counsel of Aflac Incorporated, a Georgia corporation (the "Company"), I have represented the Company in connection with the preparation of a Registration Statement on Form S-8 (the "Registration Statement"), which is being filed by the Company with the Securities and Exchange Commission (the "Commission") on the date hereof relating to the registration of Deferred Compensation Obligations (the "Obligations") to be issued by the Company from time to time pursuant to the Aflac Incorporated Executive Deferred Compensation Plan (as amended from time to time, the "Plan").

This opinion is delivered in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act of 1933, as amended (the "Securities Act").

In connection with this opinion, I am familiar with the corporate proceedings taken by the Company in connection with the authorization of the Plan and the Obligations and have made such other examinations of law and fact as considered necessary in order to form a basis for the opinion hereafter expressed.

I am admitted to the bar in the State of Georgia, and I do not express any opinion with respect to the law of any other jurisdiction. The opinion expressed herein is based on laws in effect on the date hereof, which are subject to change with possible retroactive effect.

Based on and subject to the foregoing, I am of the opinion that the Obligations have been duly authorized, and when arising under and paid for in accordance with the terms of the Plan, such Obligations will be legally valid and binding obligations of the Company, enforceable against the Company in accordance with the terms of the Plan, except as may be limited by the effect of bankruptcy, insolvency, reorganization, moratorium or other similar laws now or hereafter in effect relating to or affecting the rights or remedies of creditors; the effect of general principles of equity, whether enforcement is considered in a proceeding in equity or at law, and the discretion of the court before which any proceeding therefor may be brought.

I hereby consent to the filing of this opinion with the Commission as Exhibit 5.1 to the Registration Statement.

Very truly yours,

<u>/s/ Audrey Boone Tillman</u>

Audrey Boone Tillman, Esq.

## Exhibit 23.1

**Exhibit 23.1**

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our reports dated February 26, 2025, with respect to the consolidated financial statements of Aflac Incorporated, and the effectiveness of internal control over financial reporting, incorporated herein by reference.

/s/ KPMG LLP

Atlanta, Georgia

February 13, 2026

<br>