secwatch.observer — SEC 8-K summary
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Issuer:     LINCOLN NATIONAL CORP (LNC)
CIK:        0000059558
Form:       8-K
Filed at:   2023-05-22T23:59:59+00:00
Accession:  0001562762-23-000261
Event type: other_material
Sentiment:  neutral
Materiality: 0.30
Item codes: 8.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/59558/000156276223000261/0001562762-23-000261-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/59558/000156276223000261/lnc-20230522x8k.htm
  HTML page:      https://secwatch.observer/filing/0001562762-23-000261

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