{"schema_version":"secwatch.filing_event.v1","accession":"0000059558-22-000041","form_type":"8-K","ticker":"LNC","cik":"0000059558","company_name":"LINCOLN NATIONAL CORP","filed_at":"2022-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.251581+00:00","generated_at":"2026-06-22T15:50:01.447190+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Lincoln National posts Q3 net loss of $2.6B; $15.17 EPS loss on $634M goodwill impairment and $2.0B DAC charge","bullets":["Net loss of $2.6B ($15.17 diluted EPS); adjusted operating loss of $1.7B ($10.23 per share).","Includes $634M goodwill impairment and $2.0B net unfavorable notable items from annual assumption review, primarily guaranteed universal life.","Estimated $550M statutory capital impact, 22-point RBC decline; dividend maintained at $0.45/share payable Feb 1, 2023.","Life Insurance segment lost $2.2B from operations; Annuities income up 33% to $449M; Group Protection swung to $37M profit.","Book value per share (ex AOCI) fell 17% to $64.09; average diluted share count down 10% YoY from repurchases."],"urls":{"canonical":"https://secwatch.observer/filing/0000059558-22-000041","json":"https://secwatch.observer/filing/0000059558-22-000041.json","markdown":"https://secwatch.observer/filing/0000059558-22-000041.md","text":"https://secwatch.observer/filing/0000059558-22-000041.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/59558/000005955822000041/0000059558-22-000041-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/59558/000005955822000041/lnc-20221102x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T15:50:01.447190+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"b51f78319f6a81c8dc7dbae99e95a582f994b576","claim":"LINCOLN NATIONAL CORP reported quarter ended September 30, 2022 results: net income Net loss per share of $(15.17), EPS $(15.17) per diluted share available to common stockholders.","evidence_excerpt":"Lincoln Financial Group reports THIRD Quarter 2022 Results","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/59558/000005955822000041/0000059558-22-000041-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended September 30, 2022"},{"label":"Net income","value":"Net loss per share of $(15.17)"},{"label":"EPS","value":"$(15.17) per diluted share available to common stockholders"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}