secwatch.observer — SEC 8-K summary
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Issuer:     LINCOLN NATIONAL CORP (LNC)
CIK:        0000059558
Form:       8-K
Filed at:   2026-05-07T23:59:59+00:00
Accession:  0000059558-26-000031
Event type: earnings
Sentiment:  positive
Materiality: 0.75
Item codes: 2.02, 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/59558/000005955826000031/0000059558-26-000031-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/59558/000005955826000031/lnc-20260507.htm
  HTML page:      https://secwatch.observer/filing/0000059558-26-000031

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