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Lincoln National LNC UL and Other — Deferrals
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Where this comes from
Reported directly by Lincoln National in its filing.
Tagged under the XBRL concept us-gaap:DeferredPolicyAcquisitionCostsAdditions.
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
| Line item | Variable Annuities | Fixed Annuities | Traditional Life | UL and Other | Group Protection | Retirement Plan Services |
|---|---|---|---|---|---|---|
| Balance as of beginning-of-year | $4,008 | $452 | $1,281 | $6,057 | $198 | $242 |
| Deferrals | 142 | 46 | 24 | 106 | 30 | 5 |
| Amortization | (108) | (19) | (35) | (83) | (32) | (4) |
| Balance as of end-of-period | $4,042 | $479 | $1,270 | $6,080 | $196 | $243 |
Item 1. Financial Statements
FAQ
- What is Lincoln National's UL and other — deferrals?
- Lincoln National (LNC) reported UL and other — deferrals of $106M in Q1 2026.
- How has Lincoln National's UL and other — deferrals changed year-over-year?
- Lincoln National's UL and other — deferrals increased by 12.8% year-over-year, from $94M to $106M.
- What is the long-term trend for Lincoln National's UL and other — deferrals?
- Over 3 years (2022 to 2025), Lincoln National's UL and other — deferrals has grown at a -4.9% compound annual growth rate (CAGR), from $539M to $464M.
- What does UL and other — deferrals mean?
- This represents the total amount of acquisition-related costs capitalized during a specific period for the Universal Life and related business segments. It reflects the immediate investment made to secure new policyholders and expand the insurance portfolio. High levels of deferrals indicate active business development and growth efforts.
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