{"schema_version":"secwatch.filing_event.v1","accession":"0000059558-24-000022","form_type":"8-K","ticker":"LNC","cik":"0000059558","company_name":"LINCOLN NATIONAL CORP","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.669532+00:00","generated_at":"2026-06-03T01:04:42.767866+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Lincoln Financial Q1 adj op income $0.41 vs $1.52 prior; legal accrual $90M, severance $39M","bullets":["Net income available to common $1.2B ($6.93 dil EPS) driven by $1.1B non-economic market risk benefit gain.","Adjusted operating income $71M ($0.41/share) down from $260M ($1.52) in Q1 2023; included $164M significant items.","Group Protection operating income $80M (+13% YoY, second highest quarter); margin expanded 60bps to 6.2%.","Life Insurance operating loss $35M vs loss $13M prior; sales down 30% reflecting shift to capital-efficient mix.","RBC ratio estimated 400-410% (up from ~380% prior year); holding company liquidity $466M."],"urls":{"canonical":"https://secwatch.observer/filing/0000059558-24-000022","json":"https://secwatch.observer/filing/0000059558-24-000022.json","markdown":"https://secwatch.observer/filing/0000059558-24-000022.md","text":"https://secwatch.observer/filing/0000059558-24-000022.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/59558/000005955824000022/0000059558-24-000022-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/59558/000005955824000022/a1q24lnc8kshelllegal.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T01:04:42.767866+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":"eef92dff74a27765289dfab7b9df4c70a7dab06f","claim":"LINCOLN NATIONAL CORP reported the first quarter ended March 31, 2024 results: net income $1.2 billion, EPS $6.93 per diluted share.","evidence_excerpt":"Lincoln Financial Group (NYSE: LNC) today reported financial results for the first quarter ended March 31, 2024. • Net income available to common stockholders was $1.2 billion, or $6.93 per diluted share.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/59558/000005955824000022/0000059558-24-000022-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2024"},{"label":"Net income","value":"$1.2 billion"},{"label":"EPS","value":"$6.93 per diluted share"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}