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Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-238932 and No. 333-267670) of The Lincoln National Life Insurance Company and in the related Prospectuses of our report dated March 7, 2023 (except for the effect of the restatement disclosed in Note 1, as to which the date is March 30, 2023), with respect to the consolidated financial statements and financial statement schedules of The Lincoln National Life Insurance Company, included in this Annual Report on Form 10-K/A for the year ended December 31, 2022.
/s/ Ernst & Young LLP
Philadelphia, Pennsylvania
March 30, 2023