Screener
Lincoln National LNC UL and Other — Deferred Front End Loads Additions
Similar metrics at other companies
Other financials
Where this comes from
Reported directly by Lincoln National in its filing.
Tagged under the XBRL concept lnc:DeferredFrontEndLoadsAdditions.
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 | As of or For the Three Months Ended March 31, 2026 / Variable Annuities | As of or For the Three Months Ended March 31, 2026 / UL and Other | As of or For the Three Months Ended March 31, 2025 / Variable Annuities | As of or For the Three Months Ended March 31, 2025 / UL and Other |
|---|---|---|---|---|
| Balance as of beginning-of-year | $264 | $7,265 | $273 | $6,406 |
| Deferrals | 3 | 315 | 3 | 279 |
| Amortization | (6) | (95) | (6) | (98) |
| Balance as of end-of-period | 261 | 7,485 | 270 | 6,587 |
| Less: reinsurance recoverables | – | 221 | – | 237 |
| Balance as of end-of-period, net of reinsurance | $261 | $7,264 | $270 | $6,350 |
Item 1. Financial Statements
FAQ
- What is Lincoln National's UL and other — deferred front end loads additions?
- Lincoln National (LNC) reported UL and other — deferred front end loads additions of $315M in Q1 2026.
- How has Lincoln National's UL and other — deferred front end loads additions changed year-over-year?
- Lincoln National's UL and other — deferred front end loads additions increased by 12.9% year-over-year, from $279M to $315M.
- What is the long-term trend for Lincoln National's UL and other — deferred front end loads additions?
- Over 3 years (2022 to 2025), Lincoln National's UL and other — deferred front end loads additions has grown at a 4.8% compound annual growth rate (CAGR), from $1.06B to $1.22B.
- What does UL and other — deferred front end loads additions mean?
- This represents the deferral of initial fees or charges collected from policyholders at the inception of a contract, which are recognized as revenue over the life of the policy. It reflects the accounting treatment of front-end loads to ensure revenue is matched with the services provided throughout the policy duration. This metric is useful for understanding the timing of revenue recognition and the underlying profitability of new business sales.
Ask your AI about Lincoln National's ul and other — deferred front end loads additions.
Connect your AI assistant and compare it to peers, right in your chat.
Connect your AI
Claude