{"schema_version":"secwatch.filing_event.v1","accession":"0000059558-23-000045","form_type":"8-K","ticker":"LNC","cik":"0000059558","company_name":"LINCOLN NATIONAL CORP","filed_at":"2023-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.395991+00:00","generated_at":"2026-06-12T15:20:52.392719+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Lincoln Q2 net income $502M ($2.94 EPS); adjusted ops $343M ($2.02); group protection improves","bullets":["Q2 2023 net income available to common $502M ($2.94/diluted) vs $833M ($4.83) YoY.","Adjusted ops income $343M ($2.02/diluted) vs $367M ($2.13) YoY.","Annuities income $271M (-8% YoY); Life Insurance $33M (down from $63M); Group Protection $109M (up from $49M).","Recognized $493M impairment on fixed maturity AFS securities due to intent to sell as part of Fortitude Re reinsurance transaction.","Net unrealized loss on AFS securities $10.4B pre-tax vs $6.3B a year ago."],"urls":{"canonical":"https://secwatch.observer/filing/0000059558-23-000045","json":"https://secwatch.observer/filing/0000059558-23-000045.json","markdown":"https://secwatch.observer/filing/0000059558-23-000045.md","text":"https://secwatch.observer/filing/0000059558-23-000045.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/59558/000005955823000045/0000059558-23-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/59558/000005955823000045/lnc-20230802x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T15:20:52.392719+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"}