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Lincoln National LNC Fixed Annuities — Reinsurance recoverables

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Other financials

Income statement

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Revenue$5.3B+13.1%
Net income-$172.0M+76.2%
EPS (diluted)-$1.10+75.1%

Balance sheet

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Cash & equivalents$7.3B+71.5%
Total debt$6.4B+8.5%
Total equity$10.2B+24.6%
Total assets$406.16B+6.1%

Cash flow

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Operating cash flow$138.0M+151%

Valuation

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Market cap$8.98B+20.1%
Enterprise value$8B+31.2%
P/E5.2×-1.4×
P/S0.5×+0.1×

Profitability

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Net margin9.2%+2.2pp

Returns & leverage

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Return on equity18.8%+1.8pp
Debt / equity0.6×-0.1×

Where this comes from

Reported directly by Lincoln National in its filing.

Tagged under the XBRL concept us-gaap:ReinsuranceRecoverablesGross.

The source filing: Lincoln National’s 10-Q, filed May 7, 2026.

Filed
May 7, 2026, 4:23 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0000059558-26-000035

The first agreement was structured as a coinsurance treaty between us and Fortitude Re for the ULSG and fixed annuities blocks. As significant insurance risk was transferred for ULSG products and life-contingent annuities, amounts recoverable from Fortitude Re were $10.5 billion and $10.6 billion as of March 31, 2026, and December 31, 2025, respectively. We reported a deferred loss on the transaction of $2.5 billion as of March 31, 2026, and December 31, 2025. We amortized $24 million and $23 million of the deferred loss during the three months ended March 31, 2026 and 2025, respectively. Annuities that are not life-contingent do not contain significant insurance risk; therefore, we reported deposit assets for these contracts of $2.3 billion and $2.4 billion as of March 31, 2026, and December 31, 2025, respectively.

Item 1. Financial Statements

FAQ

What is Lincoln National's fixed annuities — reinsurance recoverables?
Lincoln National (LNC) reported fixed annuities — reinsurance recoverables of $10.5B in Q1 2026.
How has Lincoln National's fixed annuities — reinsurance recoverables changed year-over-year?
Lincoln National's fixed annuities — reinsurance recoverables decreased by 0.9% year-over-year, from $10.6B to $10.5B.
What does fixed annuities — reinsurance recoverables mean?
This represents the total amount of claims and benefits that the company expects to recover from third-party reinsurers for the fixed annuity segment. It serves as a measure of the company's risk mitigation strategy and the credit exposure to its reinsurance partners. A higher balance indicates a greater reliance on reinsurance to manage insurance liabilities.

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