Lincoln National updates 10-K for adoption of ASU 2018-12 long-duration contract accounting

LINCOLN NATIONAL CORP

Adopted ASU 2018-12 effective Jan 1, 2023, with transition date Jan 1, 2021; modified retrospective approach except full retrospective for market risk benefits.
Updates to MD&A, market risk disclosures, financial statements, and exhibits for 2022 and 2021 are provided in Exhibit 99.1.
No other information in the 2022 10-K or 10-K/A is being updated; read with Q1 2023 10-Q for subsequent developments.
Consent of independent registered public accounting firm included as Exhibit 23.

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