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Lincoln National LNC Reinsurance Ceded of Direct Policyholder Liability Remeasurement Benefit (Gain) Loss

Reinsurance Ceded of Direct Policyholder Liability Remeasurement Benefit (Gain) Loss at other companies

Jackson Financial logo
Jackson FinancialJXN
-$18M-50.0%
Reinsurance Group of America logo
Reinsurance Group of AmericaRGA
$7M-87.5%
Primerica logo
PrimericaPRI
$7.38M+125%
Principal Financial Group logo
Principal Financial GroupPFG
$14.7M+768%
MetLife logo
MetLifeMET
$20M+33.3%
Ameriprise Financial logo
Ameriprise FinancialAMP
$0

Other financials

Income statement

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Revenue$5.3B+13.1%
Net income-$172.0M+76.2%
EPS (diluted)-$1.10+75.1%

Balance sheet

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Cash & equivalents$7.3B+71.5%
Total debt$6.4B+8.5%
Total equity$10.2B+24.6%
Total assets$406.16B+6.1%

Cash flow

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Operating cash flow$138.0M+151%

Valuation

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Market cap$7.11B+10.3%
Enterprise value$6.13B-25.1%
P/E4.1×-0.7×
P/S0.4×0.0×

Profitability

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Net margin9.2%+2.2pp

Returns & leverage

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Return on equity18.8%+1.8pp
Debt / equity0.6×-0.1×

Where this comes from

Reported directly by Lincoln National in its filing.

Tagged under the XBRL concept lnc:ReinsuranceCededOfDirectPolicyholderLiabilityRemeasurementBenefitGainLoss.

The official record: Lincoln National’s 10-K, filed February 19, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Lincoln National's reinsurance ceded of direct policyholder liability remeasurement benefit (gain) loss?
Lincoln National (LNC) reported reinsurance ceded of direct policyholder liability remeasurement benefit (gain) loss of $4.5M in Q4 2025.
How has Lincoln National's reinsurance ceded of direct policyholder liability remeasurement benefit (gain) loss changed year-over-year?
Lincoln National's reinsurance ceded of direct policyholder liability remeasurement benefit (gain) loss decreased by 93.5% year-over-year, from $69M to $4.5M.
What is the long-term trend for Lincoln National's reinsurance ceded of direct policyholder liability remeasurement benefit (gain) loss?
Over 4 years (2021 to 2025), Lincoln National's reinsurance ceded of direct policyholder liability remeasurement benefit (gain) loss has grown at a -3.8% compound annual growth rate (CAGR), from $21M to $18M.
What does reinsurance ceded of direct policyholder liability remeasurement benefit (gain) loss mean?
Measures the impact of reinsurance on the remeasurement of policyholder liabilities, specifically identifying the portion of remeasurement gains or losses ceded to third-party reinsurers. This helps investors understand the extent to which reserve volatility is shared with reinsurance partners.