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Lincoln National LNC Deferred front-end loads
Deferred front-end loads at other companies
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Where this comes from
Reported directly by Lincoln National in its filing.
Tagged under the XBRL concept lnc:DeferredFrontEndLoads.
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 / March 31, 2026 | As of / December 31, 2025 |
|---|---|---|
| Future contract benefits | 42,010 | 42,077 |
| Funds withheld reinsurance liabilities | 17,564 | 17,922 |
| Market risk benefit liabilities | 1,127 | 1,118 |
| Deferred front-end loads | 7,804 | 7,586 |
| Payables for collateral on investments | 6,556 | 7,954 |
| Short-term debt | 400 | 400 |
| Long-term debt | 5,969 | 5,866 |
| Other liabilities | 6,793 | 7,038 |
Item 1. Financial Statements
FAQ
- What is Lincoln National's deferred front-end loads?
- Lincoln National (LNC) reported deferred front-end loads of $7.8B in Q1 2026.
- How has Lincoln National's deferred front-end loads changed year-over-year?
- Lincoln National's deferred front-end loads increased by 12.9% year-over-year, from $6.91B to $7.8B.
- What is the long-term trend for Lincoln National's deferred front-end loads?
- Over 5 years (2020 to 2025), Lincoln National's deferred front-end loads has grown at a 16.1% compound annual growth rate (CAGR), from $3.59B to $7.59B.
- What does deferred front-end loads mean?
- This represents unearned revenue collected at the inception of insurance or annuity contracts that is recognized over the life of the policy. It reflects the deferral of fees that have been received but not yet earned according to accounting standards for long-duration contracts. This metric provides insight into the future revenue stream embedded within the existing book of business.
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