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Lincoln National LNC Variable Annuities — Ceded deferred front end loads
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Where this comes from
Reported directly by Lincoln National in its filing.
Tagged under the XBRL concept lnc:CededDeferredFrontEndLoads.
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 variable annuities — ceded deferred front end loads?
- Lincoln National (LNC) reported variable annuities — ceded deferred front end loads of $0 in Q1 2026.
- What does variable annuities — ceded deferred front end loads mean?
- This represents the portion of deferred front-end loads that has been transferred to a reinsurer under reinsurance agreements. It indicates the extent to which the company has offloaded the revenue recognition and associated risks of its annuity business to third parties. Monitoring this helps assess the impact of reinsurance strategies on the company's net revenue profile.
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