secwatch.observer — SEC 8-K summary
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Issuer:     LINCOLN NATIONAL CORP (LNC)
CIK:        0000059558
Form:       8-K
Filed at:   2023-04-06T23:59:59+00:00
Accession:  0000059558-23-000024
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Lincoln National restates Q4 2022 financials due to adoption of LDTI accounting standard
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/59558/000005955823000024/0000059558-23-000024-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/59558/000005955823000024/lnc-20230406x8k.htm
  HTML page:      https://secwatch.observer/filing/0000059558-23-000024

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