Lincoln National LNC Retirement Plan Services — Amortization of DAC and VOBA
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Where this comes from
Reported directly by Lincoln National in its filing.
Tagged under the XBRL concept us-gaap:SupplementaryInsuranceInformationAmortizationOfDeferredPolicyAcquisitionCosts.
The official record: Lincoln National’s 10-K, filed February 19, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is Lincoln National's retirement plan services — amortization of DAC and VOBA?
- Lincoln National (LNC) reported retirement plan services — amortization of DAC and VOBA of $4.75M in Q4 2025.
- How has Lincoln National's retirement plan services — amortization of DAC and VOBA changed year-over-year?
- Lincoln National's retirement plan services — amortization of DAC and VOBA increased by 5.6% year-over-year, from $4.5M to $4.75M.
- What is the long-term trend for Lincoln National's retirement plan services — amortization of DAC and VOBA?
- Over 4 years (2021 to 2025), Lincoln National's retirement plan services — amortization of DAC and VOBA has grown at a 0.0% compound annual growth rate (CAGR), from $19M to $19M.
- What does retirement plan services — amortization of DAC and VOBA mean?
- Reflects the systematic expensing of deferred acquisition costs (DAC) and the value of business acquired (VOBA) related to retirement products. This amortization aligns the recognition of initial sales expenses with the expected revenue stream over the life of the insurance contracts. It provides insight into the long-term profitability and capital efficiency of the segment's product portfolio.