---
schema_version: "secwatch.filing_event.v1"
accession: "0000059558-26-000031"
form_type: "8-K"
ticker: "LNC"
cik: "0000059558"
company_name: "LINCOLN NATIONAL CORP"
filed_at: "2026-05-07T23:59:59+00:00"
generated_at: "2026-05-14T22:15:27.013871+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Lincoln Financial Q1: adj. operating EPS $1.66, net loss $1.10; Group Protection record

## Summary
- Net loss available to common stockholders $(211)M ($1.10 diluted EPS); adjusted operating income available to common stockholders $326M ($1.66 diluted EPS).
- Group Protection operating income $112M (record first quarter), up 11% YoY; Life Insurance operating income $41M, up $57M YoY.
- Annuities operating income $275M (-5% YoY); adjusting for NII allocation and tax items, up 1% YoY; sales $3.9B (+4%).
- Holding company available liquidity $805M net of prefunding; RBC ratio >420% (estimated).
- Retirement Plan Services operating income $43M (+26% YoY); net outflows improved to $0.2B from $2.2B.

## SEC filing metadata
- accession: 0000059558-26-000031
- form_type: 8-K
- ticker: LNC
- cik: 0000059558
- company_name: LINCOLN NATIONAL CORP
- filed_at: 2026-05-07T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/59558/000005955826000031/0000059558-26-000031-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/59558/000005955826000031/lnc-20260507.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000059558-26-000031
- JSON: https://secwatch.observer/filing/0000059558-26-000031.json
- Plain text: https://secwatch.observer/filing/0000059558-26-000031.txt

## Source-grounded claims
- claim_id: cbe212d1b530aede745a16005b20a90e5ef79627
  claim: LINCOLN NATIONAL CORP reported first quarter ended March 31, 2026 results: net income Net income (loss) available to common stockholders — diluted $(211), EPS $(1.10) per diluted share.
  evidence_excerpt: 31, 2026. • Sustained progress against strategic and financial objectives drove solid first quarter performance. • First quarter net loss available to common stockholders was $(211) million, or $(1.10) per diluted share. • First quarter adjusted operating income available to common stockholders was $326 million, or $1.66 per diluted share. ◦ The difference
  evidence_url: https://www.sec.gov/Archives/edgar/data/59558/000005955826000031/0000059558-26-000031-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.