# EDGAR Filing Document

**Accession Number:** 0001051629
**File Stem:** 0000726865-26-000180
**Filing Date:** 2026-5
**Character Count:** 12140
**Document Hash:** 6ad5b310410dd600724a2f55fa276cc5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000726865-26-000180.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0000726865-26-000180

**CONFORMED SUBMISSION TYPE**: 497

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260501

**DATE AS OF CHANGE**: 20260501

**EFFECTIVENESS DATE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M
- **CENTRAL INDEX KEY:** 0001048607

**ORGANIZATION NAME:**
- **EIN:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-84370
- **FILM NUMBER:** 26929298

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46801
- **BUSINESS PHONE:** 2194552000

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46801
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LLANY SEPARATE ACCOUNT S FOR FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE
- **CENTRAL INDEX KEY:** 0001081039

**ORGANIZATION NAME:**
- **EIN:** 161505436
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-141773
- **FILM NUMBER:** 26929299

**BUSINESS ADDRESS:**
- **STREET 1:** LINCOLN LIFE & ANNUITY CO OF NEW YORK
- **STREET 2:** 120 MADISON STREET SUITE 1700
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202
- **BUSINESS PHONE:** 8882231860

**MAIL ADDRESS:**
- **STREET 1:** LINCOLN LIFE & ANNUITY CO OF NEW YORK
- **STREET 2:** 120 MADISON STREET SUITE 1700
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LLANY SEPARATE ACCOUNT S FOR FLEXIBLE PREMIUM VARI LIFE INSU
- **DATE OF NAME CHANGE:** 19990309

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACC S
- **DATE OF NAME CHANGE:** 19990303
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LLANY SEPARATE ACCOUNT R FOR FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE
- **CENTRAL INDEX KEY:** 0001055225

**ORGANIZATION NAME:**
- **EIN:** 161505436

**FILING VALUES:**
- **FORM TYPE:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-141768
- **FILM NUMBER:** 26929300

**BUSINESS ADDRESS:**
- **STREET 1:** 120 MADISON ST
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202-2808
- **BUSINESS PHONE:** 8882231860

**MAIL ADDRESS:**
- **STREET 1:** 120 MADISON ST
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202-2808

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LLANY SEPARATE ACCOUNT R FOR FLEXIBLE PREM VARI LIFE INSUR
- **DATE OF NAME CHANGE:** 19980211
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT S
- **CENTRAL INDEX KEY:** 0001080299

**ORGANIZATION NAME:**
- **EIN:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-104719
- **FILM NUMBER:** 26929302

**BUSINESS ADDRESS:**
- **STREET 1:** 350 CHURCH STREET
- **STREET 2:** 1300 SOUTH CLINTON STREET
- **CITY:** HARTFORD
- **STATE:** CT
- **ZIP:** 06103
- **BUSINESS PHONE:** 8604661465

**MAIL ADDRESS:**
- **STREET 1:** THE LINCOLN NATIONAL LIFE INSURANCE CO
- **STREET 2:** 1300 SOUTH CLINTON STREET
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802-3506
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M
- **CENTRAL INDEX KEY:** 0001051629

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-141767
- **FILM NUMBER:** 26929301

**BUSINESS ADDRESS:**
- **STREET 1:** 120 MADISON STREET
- **STREET 2:** SUITE 1700
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202
- **BUSINESS PHONE:** 888 223-1860

**MAIL ADDRESS:**
- **STREET 1:** 120 MADISON STREET
- **STREET 2:** SUITE 1700
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN LIFE & ANNUITY FLEXIBLE PREM VARI LIFE ACCT M
- **DATE OF NAME CHANGE:** 19971217
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT R
- **CENTRAL INDEX KEY:** 0001051932

**ORGANIZATION NAME:**
- **EIN:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-125991
- **FILM NUMBER:** 26929303

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46808
- **BUSINESS PHONE:** 2194552000

**MAIL ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46808

## Series and Classes Contracts Data

### LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M (Series ID: S000001625)

---

|  |  |
|:---|:---|
| Class Name                                         | Class ID   |
| Lincoln Momentum VULone Elite Series & M Funds     | C000004406 |
| Lincoln Momentum VULone2005 Elite Series & M Funds | C000004410 |
| Lincoln VULcv-III Elite Series                     | C000004417 |
| Lincoln VULdb-II Elite Series                      | C000004418 |
| Momentum VULone 2007                               | C000053700 |

---

### LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M (Series ID: S000002039)

---

|  |  |
|:---|:---|
| Class Name                                         | Class ID   |
| Lincoln Momentum VULone2005 Elite Series & M Funds | C000049434 |
| Lincoln VULcv-IV Elite Series                      | C000049438 |
| Lincoln VULdb-IV Elite Series                      | C000049442 |
| Lincoln VULcv-III Elite Series                     | C000049462 |
| Lincoln VULdb-II Elite Series                      | C000049463 |

---

### LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT R (Series ID: S000002031)

---

|  |  |
|:---|:---|
| Class Name                                      | Class ID   |
| Lincoln SVUL-III Elite Series                   | C000005268 |
| Lincoln Momentum SVULone Elite Series & M Funds | C000005271 |
| Momentum SVULone 2007                           | C000053752 |

---

### LLANY SEPARATE ACCOUNT R FOR FLEXIBLE PREM VARI LIFE INSUR (Series ID: S000002033)

---

|  |  |
|:---|:---|
| Class Name                    | Class ID   |
| Lincoln SVUL-IV Elite Series  | C000049435 |
| Lincoln SVUL-III Elite Series | C000049459 |
| Lincoln PreservationEdge SVUL | C000074931 |

---

### LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT S (Series ID: S000002018)

---

|  |  |
|:---|:---|
| Class Name                                | Class ID   |
| Lincoln Corporate Variable 4 Elite Series | C000005252 |

---

### LLANY SEPARATE ACCOUNT S FOR FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE (Series ID: S000002054)

---

|  |  |
|:---|:---|
| Class Name                                | Class ID   |
| Lincoln Corporate Variable 4 Elite Series | C000049440 |

---

## Series and Classes Contracts Data

### LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M (Series ID: S000001625)

| Class ID   | Class Name                                         | Ticker Symbol   |
|:---|:---|:---|
| C000004406 | Lincoln Momentum VULone Elite Series & M Funds     |  |
| C000004410 | Lincoln Momentum VULone2005 Elite Series & M Funds |  |
| C000004417 | Lincoln VULcv-III Elite Series                     |  |
| C000004418 | Lincoln VULdb-II Elite Series                      |  |
| C000053700 | Momentum VULone 2007                               |  |

### LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M (Series ID: S000002039)

| Class ID   | Class Name                                         | Ticker Symbol   |
|:---|:---|:---|
| C000049434 | Lincoln Momentum VULone2005 Elite Series & M Funds |  |
| C000049438 | Lincoln VULcv-IV Elite Series                      |  |
| C000049442 | Lincoln VULdb-IV Elite Series                      |  |
| C000049462 | Lincoln VULcv-III Elite Series                     |  |
| C000049463 | Lincoln VULdb-II Elite Series                      |  |

### LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT R (Series ID: S000002031)

| Class ID   | Class Name                                      | Ticker Symbol   |
|:---|:---|:---|
| C000005268 | Lincoln SVUL-III Elite Series                   |  |
| C000005271 | Lincoln Momentum SVULone Elite Series & M Funds |  |
| C000053752 | Momentum SVULone 2007                           |  |

### LLANY SEPARATE ACCOUNT R FOR FLEXIBLE PREM VARI LIFE INSUR (Series ID: S000002033)

| Class ID   | Class Name                    | Ticker Symbol   |
|:---|:---|:---|
| C000049435 | Lincoln SVUL-IV Elite Series  |  |
| C000049459 | Lincoln SVUL-III Elite Series |  |
| C000074931 | Lincoln PreservationEdge SVUL |  |

### LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT S (Series ID: S000002018)

| Class ID   | Class Name                                | Ticker Symbol   |
|:---|:---|:---|
| C000005252 | Lincoln Corporate Variable 4 Elite Series |  |

### LLANY SEPARATE ACCOUNT S FOR FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE (Series ID: S000002054)

| Class ID   | Class Name                                | Ticker Symbol   |
|:---|:---|:---|
| C000049440 | Lincoln Corporate Variable 4 Elite Series |  |

#### THE LINCOLN NATIONAL LIFE INSURANCE COMPANY

#### Lincoln Life Flexible Premium Variable Life Account M
*Lincoln Momentum VUL*<sup>ONE</sup>*, Lincoln Momentum VUL*<sup>ONE</sup> 2005, *Lincoln Momentum VUL*<sup>ONE</sup> 2007,<br> Lincoln VUL<sup>CV</sup>-III, Lincoln VUL<sup>DB</sup>-II

#### Lincoln Life Flexible Premium Variable Life Account R
*Lincoln Momentum SVUL*<sup>ONE</sup>*, Lincoln Momentum SVUL*<sup>ONE</sup> 2007, Lincoln SVUL-III

#### Lincoln Life Flexible Premium Variable Life Account S
Lincoln Corporate Variable 4

#### LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK

#### Lincoln Life & Annuity Flexible Premium Variable Life Account M
*Lincoln Momentum VUL*<sup>ONE</sup> 2005, Lincoln VUL<sup>CV</sup>-III, Lincoln VUL<sup>CV</sup>-IV, Lincoln VUL<sup>DB</sup>-II, Lincoln VUL<sup>DB</sup>-IV

#### LLANY Separate Account R for Flexible Premium Variable Life Insurance
*Lincoln PreservationEdge*<sup>®</sup> SVUL, Lincoln SVUL-IV, Lincoln SVUL-III

#### LLANY Separate Account S for Flexible Premium Variable Life Insurance
Lincoln Corporate Variable 4

#### Supplement dated May 1, 2026 to the Prospectus

#### The following information is an update to your last effective prospectus, as supplemented.
This Supplement outlines important information changes to the investment options under your flexible premium variable life insurance contract. All other provisions outlined in your variable life insurance prospectus, as supplemented, remain unchanged.

The Board of Directors of M Fund, Inc. determined that the following target funds will be moved from a smaller, proprietary mutual fund complex to a larger, multi-series "turn-key" mutual fund complex, Northern Lights Fund Trust II ("NLFT II"). As a result, the M Fund Board has agreed to reorganize the following funds into NLFT II.

---

| | |
|:---|:---|
| **M Funds, Inc. (Target Funds)** | **Northern Lights Fund Trust II (Acquiring Funds)** |
| M Capital Appreciation Fund | M Capital Appreciation Fund |
| M International Equity Fund | M International Equity Fund |
| M Large Cap Growth Fund | M Large Cap Growth Fund |
| M Large Cap Value Fund | M Large Cap Value Fund |

---

For complete details relating to the acquiring funds, including fees and expenses, please refer to the fund's prospectus.

You can obtain additional information by contacting your registered representative, online at www.lfg.com/vulprospectus, or by sending an email to CustServSupportTeam@lfg.com.

#### Please retain this Supplement for future reference.