Lincoln National LNC Variable Annuities — Deferred front-end loads

Similar metrics at other companies

AMPVariable Annuity — Deferred acquisition costs

$1.29B-6.4%

JXNVariable annuity — Deferred acquisition costs

$10.7B-4.1%

JXNVariable annuity — Deferrals of acquisition costs

$141M+38.2%

PFGVariable Annuity — Deferred Policy Acquisition Costs

$394.5M+17.0%

KKRVariable Annuities — Present value of future insurance profits, liability

$76.4M-8.7%

KKRVariable Annuities — Present Value Of Future Insurance Profits, Liability, Amortization Expense

$1.92M+30.7%

Questions, answered.

What is Lincoln National's variable annuities — deferred front-end loads?

Lincoln National (LNC) reported variable annuities — deferred front-end loads of $261M in Q1 2026.

How has Lincoln National's variable annuities — deferred front-end loads changed year-over-year?

Lincoln National's variable annuities — deferred front-end loads decreased by 3.3% year-over-year, from $270M to $261M.

What is the long-term trend for Lincoln National's variable annuities — deferred front-end loads?

Over 2 years (2023 to 2025), Lincoln National's variable annuities — deferred front-end loads has grown at a -2.5% compound annual growth rate (CAGR), from $1.12B to $1.07B.

What does variable annuities — deferred front-end loads mean?

This represents the unamortized portion of fees collected at the inception of an insurance contract that are deferred and recognized as revenue over the life of the policy. It serves as a contra-liability or deferred revenue account that smooths the recognition of upfront charges. A stable or growing balance indicates consistent new business production and long-term revenue recognition patterns.