{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-117400","form_type":"8-K","ticker":"LNC","cik":"0000059558","company_name":"LINCOLN NATIONAL CORP","filed_at":"2025-05-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.024368+00:00","generated_at":"2026-05-22T00:50:28.862029+00:00","sec_items":["8.01","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Lincoln National launches $375M cash tender offer for eight debt series; replaces P-Caps","bullets":["Tender offer for eight series of securities, capped at $375M aggregate, $220M sub-cap for subordinated securities.","Early tender deadline May 23, 2025; expiration June 10, 2025; settlement expected May 29 for early tenders.","Company to issue $500M of 2.330% Senior Notes due 2030 to Trust I for U.S. Treasury strips to fund offer.","New Pre-Capitalized Trust Securities (New P-Caps) due 2055 issued via Belrose Funding Trust II to extend contingent capital.","Tender offer conditioned on settlement of New P-Caps and receipt of proceeds from Eligible Assets sale."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-117400","json":"https://secwatch.observer/filing/0001193125-25-117400.json","markdown":"https://secwatch.observer/filing/0001193125-25-117400.md","text":"https://secwatch.observer/filing/0001193125-25-117400.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/59558/000119312525117400/0001193125-25-117400-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/59558/000119312525117400/d891968d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T00:50:28.862029+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"}