---
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"
generated_at: "2026-06-14T18:44:05.659299+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001562762-23-000261
- JSON: https://secwatch.observer/filing/0001562762-23-000261.json
- Plain text: https://secwatch.observer/filing/0001562762-23-000261.txt

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