Lakeland Financial LKFN Deferred Compensation — Bank Owned Life Insurance
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Where this comes from
Reported directly by Lakeland Financial in its filing.
Tagged under the XBRL concept us-gaap:BankOwnedLifeInsurance.
The official record: Lakeland Financial’s 10-K, filed February 25, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is Lakeland Financial's deferred compensation — bank owned life insurance?
- Lakeland Financial (LKFN) reported deferred compensation — bank owned life insurance of $7M in Q4 2025.
- How has Lakeland Financial's deferred compensation — bank owned life insurance changed year-over-year?
- Lakeland Financial's deferred compensation — bank owned life insurance increased by 16.7% year-over-year, from $6M to $7M.
- What does deferred compensation — bank owned life insurance mean?
- This metric represents the cash surrender value of bank-owned life insurance (BOLI) policies held to fund deferred compensation liabilities for employees and executives. It reflects the asset side of a long-term benefit obligation, where the bank acts as both the owner and beneficiary of the policies to offset future compensation costs. Monitoring this balance provides insight into the bank's strategy for managing long-term personnel liabilities and the associated tax-advantaged investment assets.