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Filing tables
Filing exhibits
- 10-K Annual report
- 2.3 Stock Purchase Agreement
- 10.3 Amendment Nos. 1 and 2 to the LNC Amended and Restated Incentive Comp Plan
- 10.10 Amended and Restated LNC Supplemental Retirement Plan
- 10.13 Amended and Restated Salary Continuation Plan
- 10.17 LNC Deferred Compensation and Supplemental/excess Retirement Plan
- 10.26 Amended and Restated LNC Excess Retirement Plan
- 10.52 Amendment No. 1 to the Jefferson Pilot Corp Supplemental Benefit Plan
- 10.53 Amended and Restated Executive Special Supplemental Benefit
- 12 Historical Ratio of Earnings to Fixed Charges
- 21 Subsidiaries List
- 23 Consent of Ernst & Young LLP
- 31.1 Section 302 CEO Certification
- 31.2 Section 302 CFO Certification
- 32.1 Section 906 CEO Certification
- 32.2 Section 906 CFO Certification
- COVER Cover
Related press release
LNC similar filings
Filing view
External links
February 29, 2008
VIA Edgar
Securities and Exchange Commission
Public Reference Room
100 F Street, NE
Washington, DC 20549
Re: | Lincoln National Corporation (“LNC”) Form 10-K for the Year-Ended |
December 31, 2007 (File No. 1-6028)
Dear Sir or Madam:
On behalf of LNC, we attached for filing LNC’s Form 10-K for the year-ended December 31, 2007. As explained in Note 2 to the Consolidated Financial Statements in Part II, Item 8, the financial statements in this report reflect changes in accounting methods from the preceding year, as follows:
1. | Statement of Position 05-1, “Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or Exchanges of Insurance Contracts”. |
2. | Financial Accounting Standards Board Interpretation No. 48, “Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109”. |
3. | Statement of Financial Accounting Standards No. 155, “Accounting for Certain Hybrid Financial Instruments - an amendment of FASB Statements No. 133 and 140”. |
If you have any questions regarding the Form 10-K, please feel free to give me a call at 484-583-1430.
Very truly yours,
Douglas N. Miller
Vice President and Chief Accounting Officer