{"schema_version":"secwatch.filing_event.v1","accession":"0001562762-23-000261","form_type":"8-K","ticker":"LNC","cik":"0000059558","company_name":"LINCOLN NATIONAL CORP","filed_at":"2023-05-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.911577+00:00","generated_at":"2026-06-14T18:44:05.659299+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Lincoln National updates 10-K for adoption of ASU 2018-12 long-duration contract accounting","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001562762-23-000261","json":"https://secwatch.observer/filing/0001562762-23-000261.json","markdown":"https://secwatch.observer/filing/0001562762-23-000261.md","text":"https://secwatch.observer/filing/0001562762-23-000261.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/59558/000156276223000261/0001562762-23-000261-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/59558/000156276223000261/lnc-20230522x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T18:44:05.659299+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"}