{"schema_version":"secwatch.filing_event.v1","accession":"0000059558-23-000024","form_type":"8-K","ticker":"LNC","cik":"0000059558","company_name":"LINCOLN NATIONAL CORP","filed_at":"2023-04-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.910727+00:00","generated_at":"2026-06-17T05:27:49.990674+00:00","sec_items":["2.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"medium","headline":"Lincoln National restates Q4 2022 financials due to adoption of LDTI accounting standard","bullets":["Restated condensed Q4 2022 Statistical Supplement reflects adoption of LDTI (ASU 2018-12) as of Jan 1, 2023.","Restated financials cover years ended Dec 31, 2022 and 2021, with retroactive restatement of all prior periods.","Supplement replaces original Q4 2022 supplement filed Feb 8, 2023; current data is unaudited.","Company expects to file audited restated financials later this quarter after Q1 2023 10-Q."],"urls":{"canonical":"https://secwatch.observer/filing/0000059558-23-000024","json":"https://secwatch.observer/filing/0000059558-23-000024.json","markdown":"https://secwatch.observer/filing/0000059558-23-000024.md","text":"https://secwatch.observer/filing/0000059558-23-000024.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/59558/000005955823000024/0000059558-23-000024-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/59558/000005955823000024/lnc-20230406x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T05:27:49.990674+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}