# EDGAR Filing Document

**Accession Number:** 0001051932
**File Stem:** 0000726865-25-001179
**Filing Date:** 2025-12
**Character Count:** 52947
**Document Hash:** 1919fe36c968c2df1eb59de990096443
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000726865-25-001179.hdr.sgml**: 20251212

**ACCESSION NUMBER**: 0000726865-25-001179

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 6

**FILED AS OF DATE**: 20251212

**DATE AS OF CHANGE**: 20251212

**EFFECTIVENESS DATE**: 20251212

**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:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08579
- **FILM NUMBER:** 251567856

**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
**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:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-281743
- **FILM NUMBER:** 251567855

**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 R (Series ID: S000002031)

| Class ID   | Class Name                           | Ticker Symbol   |
|:---|:---|:---|
| C000255113 | AssetEdge SVUL                       |  |
| C000255114 | AssetEdge SVUL - No Indexed Accounts |  |

As filed with the Securities and Exchange Commission on December 12, 2025

1933 Act Registration No. 333-281743

1940 Act Registration No. 811-08579

CIK No. 0001051932

------

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-6

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

Post-Effective Amendment No. 2

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940

Amendment No. 174

Lincoln Life Flexible Premium Variable Life Account R <br> (Exact Name of Registrant)

*Lincoln AssetEdge*<sup>®</sup> SVUL <br> *Lincoln AssetEdge*<sup>®</sup> SVUL - No Indexed Accounts

THE LINCOLN NATIONAL LIFE INSURANCE COMPANY <br> (Exact Name of Depositor)

1301 South Harrison Street <br> Fort Wayne, Indiana 46802 <br> (Address of Depositor's Principal Executive Offices)

Depositor's Telephone Number, Including Area Code: (260) 455-2000

Craig Beazer, Esq. <br> The Lincoln National Life Insurance Company <br> 150 North Radnor Chester Road <br> Radnor, PA 19087 <br> (Name and Address of Agent for Service)

Copy To: <br> Brittany S. Speas <br> The Lincoln National Life Insurance Company <br> 1301 South Harrison Street <br> Fort Wayne, Indiana 46802

Approximate Date of Proposed Public Offering: Continuous

Title of Securities being registered: <br> Indefinite Number of Units of Interest in Variable Life Insurance Contracts.

An indefinite amount of the securities being offered by the Registration Statement has been registered pursuant to <br> Rule 24f-2 under the Investment Company Act of 1940. The Form 24F-2 for the Registrant for the fiscal year ended <br> December 31, 2024 was filed March 26, 2025.

It is proposed that this filing will become effective:

/X/

immediately upon filing pursuant to paragraph (b)

/ /

on May 1, 2025 pursuant to paragraph (b)

/ /

60 days after filing pursuant to paragraph (a)(1)

/ /

on XX XX, 2025 pursuant to paragraph (a)(1) of Rule 485.

If appropriate, check the following box:

/ /

This post-effective amendment designates a new effective date for a previously filed post-effective amendment.

------

#### THE LINCOLN NATIONAL LIFE INSURANCE COMPANY

#### Lincoln Life Flexible Premium Variable Life Account R

*Lincoln AssetEdge*<sup>®</sup> SVUL

*Lincoln AssetEdge*<sup>®</sup> SVUL – No Indexed Accounts

Supplement dated December 12, 2025 to the Prospectus dated May 1, 2025

This supplement to the prospectus for your individual variable life policy describes a revision to the Policy Loans section. All other provisions in your prospectus remain unchanged.

#### Description of Changes

The following describes a change that is being incorporated into your prospectus:

**POLICY LOANS** – The last sentence has been added to the first paragraph:

Your Policy permits you to borrow against its Surrender Value in the form of two loan options: a Fixed Loan or a Participating Loan. Only one of these loan options is available at any given time. When requesting a loan, you choose either the Fixed Loan or Participating Loan option. If there is an existing loan, any new loan will be the same option unless you request to switch loan options for both the existing and new loans. In the state of Montana, if the Policy has Surrender Value and is in force, no policy loan, whether initial or additional, is permitted until the beginning of the fourth Policy Year.

Please keep this supplement for future reference.

------

**Part A**

The Prospectus for the *Lincoln AssetEdge*<sup>®</sup> SVUL and *Lincoln AssetEdge*<sup>®</sup> SVUL - No Indexed Accounts variable life insurance contract, as supplemented, is incorporated herein by reference to [Post-Effective Amendment No. 1](https://www.sec.gov/ix?doc=/Archives/edgar/data/1051932/000110465925033685/tm253640d1_485bpos.htm) (File No. 333-281743) filed on April 10, 2025, and to the definitive [497 Filing](https://www.sec.gov/ix?doc=/Archives/edgar/data/1051932/000110465925043197/tm253980d1_497.htm) filed on May 1, 2025.

**Part B**

The Statement of Additional Information for the *Lincoln AssetEdge*<sup>®</sup> SVUL and *Lincoln AssetEdge*<sup>®</sup> SVUL - No Indexed Accounts variable life insurance contract, including the consolidated financial statements of The Lincoln National Life Insurance Company and the financial statements of Lincoln Life Flexible Premium Variable Life Account R, is incorporated herein by reference to [Post-Effective](https://www.sec.gov/ix?doc=/Archives/edgar/data/1051932/000110465925033685/tm253640d1_485bpos.htm)[Amendment No. 1](https://www.sec.gov/ix?doc=/Archives/edgar/data/1051932/000110465925033685/tm253640d1_485bpos.htm) (File No. 333-281743) filed on April 10, 2025, and to the definitive [497 Filing](https://www.sec.gov/ix?doc=/Archives/edgar/data/1051932/000110465925043197/tm253980d1_497.htm) filed on May 1, 2025.

------

PART C - OTHER INFORMATION

**Item 30. EXHIBITS**

(a) [Resolution of the Board of Directors of The Lincoln National Life Insurance Company and related documents authorizing establishment](https://www.sec.gov/Archives/edgar/data/1051932/0001047469-97-008715.txt)[of the Account incorporated by reference to Registrant's Registration Statement on Form S-6 (File No. 333-43107) filed](https://www.sec.gov/Archives/edgar/data/1051932/0001047469-97-008715.txt)[on December 23, 1997.](https://www.sec.gov/Archives/edgar/data/1051932/0001047469-97-008715.txt)

(b) Not applicable.

(c) &nbsp;&nbsp;&nbsp;&nbsp;(1) [Selling Agreement between The Lincoln National Life Insurance Company and Lincoln Financial Distributors incorporated by](http://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)[reference to Post-Effective Amendment No. 24 on Form N-4 (File No. 333-61554) filed on December 18, 2007.](http://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) [Amendment dated November 22, 1999 to Selling Group Agreement incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/353894/000091205700017799/0000912057-00-017799.txt)[Amendment No. 18 (File No. 033-25990) filed on April 13, 2000.](http://www.sec.gov/Archives/edgar/data/353894/000091205700017799/0000912057-00-017799.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) [Amendment dated February 14, 2000 to Selling Group Agreement incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/353894/000091205700017799/0000912057-00-017799.txt)[Amendment No. 18 (File No. 033-25990) filed on April 13, 2000.](http://www.sec.gov/Archives/edgar/data/353894/000091205700017799/0000912057-00-017799.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) [Amended and Restated Principal Underwriting Agreement dated May 1, 2007 between The Lincoln National Life Insurance](http://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)[Company and Lincoln Financial Distributors, Inc. incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)[No. 24 (File No. 333-61554) filed on December 18, 2007.](http://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) [Form of Broker-Dealer Selling Agreement among The Lincoln National Life Insurance Company, Lincoln Life & Annuity](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d3_ex99-bxcx2.htm)[Company of New York and Lincoln Financial Distributors, Inc. incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d3_ex99-bxcx2.htm)[Amendment No. 31 on Form N-4 (File No. 333-181617) filed on December 13, 2024.](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d3_ex99-bxcx2.htm)

(d) &nbsp;&nbsp;&nbsp;&nbsp;(1) [Policy (24-SVUL618) incorporated by reference to Registration Statement on Form N-6 (File No. 333-281743) filed on](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/policy1.htm)[August 23, 2024.](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/policy1.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Policy (24-SVUL619) incorporated by reference to Registration Statement on Form N-6 (File No. 333-281743) filed on](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/policy2.htm)[August 23, 2024.](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/policy2.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Policy Specifications (24-SVUL618-1) incorporated by reference to Registration Statement on Form N-6 (File No. 333-](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/policyspecs1.htm)[281743) filed on August 23, 2024.](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/policyspecs1.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [Policy Specifications (24-SVUL619-1) incorporated by reference to Registration Statement on Form N-6 (File No. 333-](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/policyspecs2.htm)[281743) filed on August 23, 2024.](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/policyspecs2.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Policy Specifications with Riders and Endorsement Data (24-SVUL618-1) incorporated by reference to Registration Statement](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/policyspecs3.htm)[on Form N-6 (File No. 333-281743) filed on August 23, 2024.](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/policyspecs3.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [Indexed Account Option Specifications (22-1CIAOPS-1) incorporated by reference to Registration Statement on Form N-4](https://www.sec.gov/Archives/edgar/data/1048607/000072686521000500/iaspecs1ciaops.htm)[(File No. 333-259409) filed on September 9, 2021.](https://www.sec.gov/Archives/edgar/data/1048607/000072686521000500/iaspecs1ciaops.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Indexed Account Option Specifications (22-1FIAOPS-1) incorporated by reference to Registration Statement on Form N-4](https://www.sec.gov/Archives/edgar/data/1048607/000072686521000500/iaspecs1fiaops.htm)[(File No. 333-259409) filed on September 9, 2021.](https://www.sec.gov/Archives/edgar/data/1048607/000072686521000500/iaspecs1fiaops.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [Indexed Account Option Specifications (22-1FIA2OPS-1) incorporated by reference to Registration Statement on Form N-4](https://www.sec.gov/Archives/edgar/data/1048607/000072686521000500/iaspecs1fia2ops.htm)[(File No. 333-259409) filed on September 9, 2021.](https://www.sec.gov/Archives/edgar/data/1048607/000072686521000500/iaspecs1fia2ops.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [Indexed Account Option Specifications (22-1PIAOPS-1) incorporated by reference to Registration Statement on Form N-4](https://www.sec.gov/Archives/edgar/data/1048607/000072686521000500/iaspecs1piaops.htm)[(File No. 333-259409) filed on September 9, 2021.](https://www.sec.gov/Archives/edgar/data/1048607/000072686521000500/iaspecs1piaops.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [Enhanced Overloan Protection Endorsement—Policy Form ICC24END-7120JS incorporated by reference to Registration](https://www.sec.gov/Archives/edgar/data/1051932/000110465925033685/tm253640d1_ex99-bxdx10.htm)[Statement on Form N-6 (File No. 333-281743) filed on April 10, 2025.](https://www.sec.gov/Archives/edgar/data/1051932/000110465925033685/tm253640d1_ex99-bxdx10.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [Accelerated Death Benefits Rider for Chronic Illness and Terminal Illness—Policy Form ICC24-SLAABR-7122 incorporated](https://www.sec.gov/Archives/edgar/data/1051932/000110465925033685/tm253640d1_ex99-bxdx11.htm)[by reference to Registration Statement on Form N-6 (File No. 333-281743) filed on April 10, 2025.](https://www.sec.gov/Archives/edgar/data/1051932/000110465925033685/tm253640d1_ex99-bxdx11.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(12) [Accelerated Death Benefits Rider for Terminal Illness—Policy Form ICC24TIABR-7123 incorporated by reference to Registration](https://www.sec.gov/Archives/edgar/data/1051932/000110465925033685/tm253640d1_ex99-bxdx12.htm)[Statement on Form N-6 (File No. 333-281743) filed on April 10, 2025.](https://www.sec.gov/Archives/edgar/data/1051932/000110465925033685/tm253640d1_ex99-bxdx12.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(13) [Enhanced Allocation Rider – 22LEAR-7100 incorporated by reference to Registration Statement on Form N-4 (File No. 333-](https://www.sec.gov/Archives/edgar/data/1048607/000072686521000500/enhancedallocrider.htm)[259409) filed on September 9, 2021.](https://www.sec.gov/Archives/edgar/data/1048607/000072686521000500/enhancedallocrider.htm)

(e) [Application ICC21LFF12218 incorporated herein by reference to Registration Statement on Form N-6 (File No. 333-281743) filed](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/application.htm)[on August 23, 2024.](https://www.sec.gov/Archives/edgar/data/1051932/000072686524000587/application.htm)

(f) &nbsp;&nbsp;&nbsp;&nbsp;(1) [Articles of Incorporation of The Lincoln National Life Insurance Company incorporated by reference to Registration Statement](http://www.sec.gov/Archives/edgar/data/1015343/000091205796021106/0000912057-96-021106.txt)[on Form N-4 (File No. 333-04999) filed on September 25, 1996.](http://www.sec.gov/Archives/edgar/data/1015343/000091205796021106/0000912057-96-021106.txt)

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Bylaws of The Lincoln National Life Insurance Company incorporated by reference to Post-Effective Amendment No. 3 on](http://www.sec.gov/Archives/edgar/data/1048607/000104746907002620/a2176929zex-99_b266b.txt)[Form N-6 (File No. 333-118478) filed on April 5, 2007.](http://www.sec.gov/Archives/edgar/data/1048607/000104746907002620/a2176929zex-99_b266b.txt)

(g) [Reinsurance Contracts incorporated by reference to Post-Effective Amendment No. 1 to Registration Statement on Form N-6](http://www.sec.gov/Archives/edgar/data/1048607/000104746908003934/a2183147zex-99_b7.txt)[(File No. 333-139960) filed on April 1, 2008.](http://www.sec.gov/Archives/edgar/data/1048607/000104746908003934/a2183147zex-99_b7.txt)

(h) Fund Participation Agreements, and amendments thereto, between The Lincoln National Life Insurance Company and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) [AIM Variable Insurance Funds (Invesco Variable Insurance Funds) incorporated by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1048607/000104746913003826/a2213172zex-99_1.txt)[No. 21 on Form N-6 (File No. 333-146507) filed on April 2, 2013.](http://www.sec.gov/Archives/edgar/data/1048607/000104746913003826/a2213172zex-99_1.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [AllianceBernstein Variable Products Series Fund, Inc. incorporated by reference to Post-Effective Amendment No. 23 on](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh2.htm)[Form N-6 (File No. 333-146507) filed on April 1, 2015.](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh2.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [American Funds Insurance Series incorporated by reference to Post-Effective Amendment No. 26 on Form N-6 (File No.](http://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm)[333-146507) filed on April 3, 2017.](http://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) [Amendment No. 15 incorporated by reference to Post-Effective Amendment No. 38 on Form N-6 (File No. 333-125790)](http://www.sec.gov/Archives/edgar/data/1080299/000110465920044579/a20-5885_1ex99dbh4a.htm)[filed on April 8, 2020.](http://www.sec.gov/Archives/edgar/data/1080299/000110465920044579/a20-5885_1ex99dbh4a.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [Delaware VIP Trust incorporated by reference to Post-Effective Amendment No. 23 on Form N-6 (File No. 333-146507) filed](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh6.htm)[on April 1, 2015.](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh6.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) [Amendment incorporated by reference to Post-Effective Amendment No. 40 filed on Form N-6 (File No. 333-125790)](https://www.sec.gov/Archives/edgar/data/1080299/000110465922043547/a22-2874_1ex99dbh6a.htm)[filed on April 7, 2022.](https://www.sec.gov/Archives/edgar/data/1080299/000110465922043547/a22-2874_1ex99dbh6a.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Deutsche DWS Variable Series II incorporated by reference to Post-Effective Amendment No. 23 on Form N-6 (File No. 333-](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh8.htm)[146507) filed on April 1, 2015.](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh8.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [Fidelity Variable Insurance Products incorporated by reference to Post-Effective Amendment No. 34 on Form N-6 (File No.](http://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh10.htm)[333-125790) filed on April 9, 2018.](http://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh10.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Franklin Templeton Variable Insurance Products Trust incorporated by reference to Post-Effective Amendment No. 23 on](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh10.htm)[Form N-6 (File No. 333-146507) filed on April 1, 2015.](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh10.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [Legg Mason Partners Variable Equity Trust incorporated by reference to Post-Effective Amendment No. 34 on Form N-6](http://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh16.htm)[(File No. 333-125790) filed on April 9, 2018.](http://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh16.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) [third amendment incorporated herein by reference to Post-Effective Amendment No. 13 filed on Form N-4 (File No.](http://www.sec.gov/Archives/edgar/data/1048606/000072686521000050/ex99h11a.htm)[333-212680) filed on February 11, 2021.](http://www.sec.gov/Archives/edgar/data/1048606/000072686521000050/ex99h11a.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [Lincoln Variable Insurance Products Trust incorporated by reference to Post-Effective Amendment No. 24 on Form N-6 (File](http://www.sec.gov/Archives/edgar/data/1048607/000110465916109301/a16-3839_1ex99dbh15.htm)[No. 333-146507) filed on April 1, 2016.](http://www.sec.gov/Archives/edgar/data/1048607/000110465916109301/a16-3839_1ex99dbh15.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [MFS Variable Insurance Trust incorporated by reference to Post-Effective Amendment No. 23 on Form N-6 (File No. 333-](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh17.htm)[146507) filed on April 1, 2015.](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh17.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) [Amendment dated August 1, 2016 incorporated by reference to Post-Effective Amendment No. 36 on Form N-6 (File](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbh19.htm)[No. 333-125790) filed on April 12, 2019.](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbh19.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [Northern Lights Variable Trust incorporated by reference to Registration Statement on Form N-6 (File No. 333-232013) filed](http://www.sec.gov/Archives/edgar/data/1051932/000116475719000025/fpa.htm)[on June 7, 2019.](http://www.sec.gov/Archives/edgar/data/1051932/000116475719000025/fpa.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) [Amendment No. 1 incorporated by reference to Post-Effective Amendment No. 38 on Form N-6 (File No. 333-125790)](http://www.sec.gov/Archives/edgar/data/1080299/000110465920044579/a20-5885_1ex99dbh21a.htm)[filed on April 8, 2020.](http://www.sec.gov/Archives/edgar/data/1080299/000110465920044579/a20-5885_1ex99dbh21a.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) [Amendment No. 2 incorporated by reference to Post-Effective Amendment No. 1 on Form N-6 (File No. 333-248990)](http://www.sec.gov/Archives/edgar/data/1048607/000072686521000048/fpaamendment.htm)[filed on February 11, 2021.](http://www.sec.gov/Archives/edgar/data/1048607/000072686521000048/fpaamendment.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(12) [PIMCO Variable Insurance Trust incorporated by reference to Post-Effective Amendment No. 34 on Form N-6 (File No. 333-](http://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh22.htm)[125790) filed on April 9, 2018.](http://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh22.htm)

(i) [Accounting and Financial Administration Services Agreement dated January 1, 2019 among State Street Bank and Trust Company,](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbi1.htm)[The Lincoln National Life Insurance Company and Lincoln Life & Annuity Company of New York incorporated by reference](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbi1.htm)[to Post-Effective Amendment No. 36 on Form N-6 (File No. 333-125790) filed on April 12, 2019.](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbi1.htm)

(j) Not applicable.

(k) [Opinion and Consent of Brittany S. Speas, Esquire incorporated by reference to Pre-Effective Amendment No. 1 (File No. 333-](https://www.sec.gov/Archives/edgar/data/1051932/000110465924126782/tm2428389d3_ex99-xk.htm)[281743) filed on December 9, 2024.](https://www.sec.gov/Archives/edgar/data/1051932/000110465924126782/tm2428389d3_ex99-xk.htm)

(l) Not applicable.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

(m) Not applicable.

(n) &nbsp;&nbsp;&nbsp;&nbsp;(1) [Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm filed herein.](consent.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Power of Attorney - Principal Officers and Directors of The Lincoln National Life Insurance Company filed herein.](poa.htm)

(o) Not applicable.

(p) Not applicable.

(q) [Compliance Procedures incorporated by reference to Post-Effective Amendment No. 46 on Form N-6 (File No. 333-125790) filed](https://www.sec.gov/Archives/edgar/data/1080299/000110465925032993/tm253636d1_ex99-bxq.htm)[on April 8, 2025.](https://www.sec.gov/Archives/edgar/data/1080299/000110465925032993/tm253636d1_ex99-bxq.htm)

(r) Not applicable.

**Item 31. Directors and Officers of the Depositor** 

---

| | |
|:---|:---|
| Name | Positions and Offices with Depositor |
| Craig T. Beazer\* | Executive Vice President, General Counsel and Director |
| John G. Morriss\* | Executive Vice President, Chief Investment Officer and Director |
| Adam M. Cohen\* | Senior Vice President, Chief Accounting Officer and Treasurer |
| Ellen G. Cooper\*  | President and Director  |
| Stephen B. Harris\* | Senior Vice President and Chief Ethics and Compliance Officer |
| Christopher M. Neczypor\* | Executive Vice President, Chief Financial Officer and Director |
| Nancy A. Smith\* | Senior Vice President and Secretary |
| Joseph D. Spada\*\* | Vice President and Chief Compliance Officer for Separate Accounts |
| Eric B. Wilmer\*\*\* | Assistant Vice President and Director |

---

\*Principal business address is 150 N. Radnor-Chester Road, Radnor, PA 19087

\*\*Principal business address is 350 Church Street, Hartford, CT 06103

\*\*\*Principal business address is 1301 South Harrison Street, Fort Wayne, IN 46802

**Item 32. Persons Controlled by or Under Common Control with the Depositor or the Registrant**

[Lincoln National Corporation Organizational Chart filed herein.](orgchart.htm)

**Item 33. Indemnification**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Brief description of indemnification provisions:

In general, Article VII of the By-Laws of The Lincoln National Life Insurance Company (Lincoln Life) provides that Lincoln Life will indemnify certain persons against expenses, judgments and certain other specified costs incurred by any such person if he/she is made a party or is threatened to be made a party to a suit or proceeding because he/she was a director, officer, or employee of Lincoln Life, as long as he/she acted in good faith and in a manner he/she reasonably believed to be in the best interests of, or not opposed to the best interests of, Lincoln Life. Certain additional conditions apply to indemnification in criminal proceedings.

In particular, separate conditions govern indemnification of directors, officers, and employees of Lincoln Life in connection with suits by, or in the right of, Lincoln Life.

Please refer to Article VII of the By-Laws of Lincoln Life (Exhibit No. 6(b) hereto) for the full text of the indemnification provisions. Indemnification is permitted by, and is subject to the requirements of, Indiana law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Undertaking pursuant to Rule 484 of Regulation C under the Securities Act of 1933:

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the provisions described in Item 28(a) above or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer, or controlling person of the Registrant in the successful defense of any such action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel

------

the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

**Item 34. Principal Underwriter**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Lincoln Financial Distributors, Inc. ("LFD") currently serves as Principal Underwriter for: Lincoln National Variable Annuity Account C; Lincoln National Flexible Premium Variable Life Account D; Lincoln National Variable Annuity Account E; Lincoln National Flexible Premium Variable Life Account F; Lincoln National Flexible Premium Variable Life Account G; Lincoln National Variable Annuity Account H; Lincoln Life & Annuity Variable Annuity Account H; Lincoln Life Flexible Premium Variable Life Account J; Lincoln Life Flexible Premium Variable Life Account K; Lincoln National Variable Annuity Account L; Lincoln Life & Annuity Variable Annuity Account L; Lincoln Life Flexible Premium Variable Life Account M; Lincoln Life & Annuity Flexible Premium Variable Life Account M; Lincoln Life Variable Annuity Account N; Lincoln New York Account N for Variable Annuities; Lincoln Life Variable Annuity Account Q; Lincoln Life Flexible Premium Variable Life Account R; LLANY Separate Account R for Flexible Premium Variable Life Insurance; Lincoln Life Flexible Premium Variable Life Account S; LLANY Separate Account S for Flexible Premium Variable Life Insurance; Lincoln Life Variable Annuity Account T; Lincoln Life Variable Annuity Account W; and Lincoln Life Flexible Premium Variable Life Account Y and Lincoln Life & Annuity Flexible Premium Variable Life Account Y; Lincoln Life Variable Annuity Account JF-H; Lincoln Life Variable Annuity Account JF-I; Lincoln Life Flexible Premium Variable Life Account JF-A; Lincoln Life Flexible Premium Variable Life Account JF-C; Lincoln Life Variable Annuity Account JL-A; Lincoln Life & Annuity Flexible Premium Variable Life Account JA-B; Lincoln Variable Insurance Products Trust; Lincoln Advisors Trust.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Officers and Directors of Lincoln Financial Distributors, Inc.:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

---

| | |
|:---|:---|
| Name | Positions and Offices with Underwriter |
| Adam M. Cohen\* | Senior Vice President and Treasurer |
| Jason M. Gibson\*\* | Vice President and Chief Compliance Officer |
| Claire H. Hanna\* | Secretary |
| John C. Kennedy\* | President, Chief Executive Officer and Director |
| Jared M. Nepa\* | Senior Vice President and Director |
| Timothy J. Seifert Sr\* | Senior Vice President and Director |
| Vacant | &nbsp;&nbsp;&nbsp;&nbsp; Senior Vice President, Chief Operating Officer and Head of Financial <br> Institutions Group<br>|

---

\*Principal business address is 150 N. Radnor-Chester Road, Radnor, PA 19087

\*\*Principal business address is 1301 South Harrison Street, Fort Wayne, IN 46802

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) N/A

**Item 35. Location of Accounts and Records**

This information is provided in the Registrant's most recent report on Form N-CEN.

**Item 36. Management Services**

Not applicable.

**Item 37. Fee Representation**

Lincoln Life represents that the fees and charges deducted under the policies, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by Lincoln Life.

------

#### SIGNATURES

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant, Lincoln Life Flexible Premium Variable Life Account R, has duly caused this Post-Effective Amendment No.: 2 to the Registration Statement on Form N-6 (File No. 333-281743; 811-08579; CIK: 0001051932) to be signed on its behalf by the undersigned duly authorized, in the City of Hartford and State of Connecticut on the 2<sup>nd</sup> day of December, 2025 at 11:32 am.

#### Lincoln Life Flexible Premium Variable Life Account R
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Registrant)

/s/Brandon T. Considine

By _________________________________

Brandon T. Considine

Vice President, Life Business Development Mgt.

The Lincoln National Life Insurance Company

#### The Lincoln National Life Insurance Company
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Depositor)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/Brandon T. Considine

By _________________________________

Brandon T. Considine

Vice President, Life Business Development Mgt.

------

Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment No.: 2 to the Registration Statement on Form N-6 (File No. 333-281743; 811-08579; CIK: 0001051932) has been signed below on December 2, 2025 at 11:32 am by the following persons, as officers and directors of the Depositor, in the capacities indicated:

---

| | |
|:---|:---|
| Signature | Title |
| <br> /s/Ellen G. Cooper\*<br> _____________________________<br> Ellen G. Cooper | <br>President and Director |
| <br> /s/Christopher M. Neczypor\*<br> _____________________________<br> Christopher M. Neczypor | <br>Executive Vice President, Chief Financial Officer and Director |
| <br> /s/Craig T. Beazer\*<br> _____________________________<br> Craig T. Beazer | <br>Executive Vice President, General Counsel and Director |
| <br> /s/Eric B. Wilmer\*<br> _____________________________<br> Eric B. Wilmer | <br>Assistant Vice President and Director |
| <br> /s/John G. Morriss\*<br> _____________________________<br> John G. Morriss | <br>Executive Vice President, Chief Investment Officer and Director |
| <br> /s/Adam M. Cohen\*<br> _____________________________<br> Adam M. Cohen | <br>Senior Vice President and Chief Accounting Officer |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

/s/Brittany S. Speas

\* By ________________________________________

Brittany S. Speas

Attorney-in-Fact, pursuant to a Power-

of-Attorney filed with this Registration Statement

------

## Exhibit 99.14

Exhibit (n)(1)

Consent of Independent Registered Public Accounting Firm

We consent to the references to our firm under the caption "Independent Registered Public Accounting Firm" in the Prospectus and Statement of Additional Information, each dated April 10, 2025, and each incorporated by reference in this Post-Effective Amendment No. 2 to the Registration Statement (Form N-6, File No. 333-281743) of Lincoln Life Flexible Premium Variable Life Account R (the "Registration Statement"), dated December 12, 2025.

We also consent to the incorporation by reference of our reports (1) dated March 14, 2025, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (2) dated April 2, 2025, with respect to the financial statements of each of the subaccounts within Lincoln Life Flexible Premium Variable Life Account R, for the year ended December 31, 2024, included in this Registration Statement, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

December 12, 2025

## Exhibit 99.16

#### POWER OF ATTORNEY

We, the undersigned directors and/or officers of The Lincoln National Life Insurance Company, hereby constitute and appoint Delson R. Campbell, Kimberly A. Genovese, Daniel P. Herr, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones, Rachel C. Fischer, Nadine Rosin, Brittany S. Speas, Kyle F. Whiteman and John D. Weber, individually, our true and lawful attorneys-in-fact, with full power to each of them to sign for us, in our names and in the capacities indicated below, any Registration Statements and any and all amendments to Registration Statements; including exhibits, or other documents filed on Forms N-6 and N-4 or any successors or amendments to these Forms, filed with the Securities and Exchange Commission, under the Securities Act of 1933 and/or Securities Act of 1940, on behalf of the Company in its own name or in the name of one of its Separate Accounts, hereby ratifying and confirming our signatures as they may be signed by any of our attorneys-in-fact to any such amendments to said Registration Statements as follows:

#### Variable Life Insurance Separate Accounts:

------

---

| | |
|:---|:---|
| **Account** | **Product name** |
| Lincoln Life Flexible Premium Variable Life Account D (811-04592) | Variable Universal Life Leadership Series |
| Lincoln Life Flexible Premium Variable Life Account F (811-05164) | American Legacy Life<br> American Legacy Estate Builder |
| Lincoln Life Flexible Premium Variable Life Account G (811-05585) | VUL-III |
| Lincoln Life Flexible Premium Variable Life Account J (811-08410) | American Legacy Variable Life |
| Lincoln Life Flexible Premium Variable Life Account K (811-08412) | Multi Fund Variable Life |
| Lincoln Life Flexible Premium Variable Life Account M (811-08557)<br>| VULdb / VULdb ES<br> VULdb-II ES<br> VUL-I / VULcv<br> VULcv-II / VULcvII ES / VUL Flex<br> VULcv-III ES<br> MoneyGuard VUL<br> VULone ES / VULone 2005 ES<br> Momentum VULone / Momentum VULone 2005<br> VULcv-IV ES<br> VULdb-IV ES<br> Momentum VULone 2007<br> VULone 2007<br> AssetEdge VUL<br> AssetEdge VUL2015/AssetEdge Exec VUL 2015<br> VULone2012<br> VULone2014<br> InReach VULone2014<br> VULone2019<br> AssetEdge VUL2019/AssetEdge Exec VUL 2019<br> AssetEdge VUL2019-2/AssetEdge Exec VUL 2019-2<br> AssetEdge VUL2020/AssetEdge Exec VUL 202<br> AssetEdge VUL 2022/AssetEdge VUL 2022-2<br> AssetEdge VUL 2025/AssetEdge VUL 2025-2<br> MoneyGuard Market Advantage<br> VULone2021<br> LifeGoals VUL<br> MoneyGuard Market Advantage 2024 |
| Lincoln Life Flexible Premium Variable Life Account R (811-08579) | SVUL / SVUL-I<br> SVUL-II / SVUL-II ES<br> SVUL-III ES<br> SVUL-IV ES / PreservationEdge SVUL<br> SVULone ES<br> Momentum SVULone<br> SVULone 2007 ES<br> Momentum SVULone 2007<br> SVULone2013<br> SVULone2016<br> SVULone2019<br> SVULone2021<br> AssetEdge SVUL/AssetEdge SVUL – No Indexed Accounts |
| Lincoln Life Flexible Premium Variable Life Account S (811-09241) | CVUL / CVUL Series III / CVUL Series III ES<br> LCV4 ES<br> LCV5 ES / LCC VUL<br> Lincoln Corporate Executive VUL |
| Lincoln Life Flexible Premium Variable Life Account Y (811-21028) | American Legacy VULcv-III<br> American Legacy VULdb-II<br> American Legacy SVUL-II<br> American Legacy SVUL-III<br> American Legacy VULcv-IV<br> American Legacy VULdb-IV<br> American Legacy SVUL-IV/PreservationEdge SVUL<br> American Legacy AssetEdge |
| Lincoln Life Flexible Premium Variable Life Account JF-A | Ensemble II<br> Ensemble III<br> Ensemble Exec 2006<br> Ensemble Exec<br> Ensemble 1<br> Ensemble Accumulator<br> Ensemble Protector |
| Lincoln Life Flexible Premium Variable Life Account JF-C | Ensemble SL<br> Ensemble SVUL |

---

#### Variable Annuity Separate Accounts:

---

| | |
|:---|:---|
| **Account** | **Product name** |
| Lincoln National Variable Annuity Account C (811-03214) | Multi-Fund<br> Multi-Fund Select<br> Multi-Fund 5 Retirement Annuity<br> Lincoln PathBuilder Income® IRA |
| Lincoln National Variable Annuity Account E (811-04882) | The American Legacy |
| Lincoln National Variable Annuity Account H (811-05721) | American Legacy II<br> American Legacy III<br> American Legacy III B Class<br> American Legacy III C Share<br> American Legacy III Plus<br> American Legacy III View<br> American Legacy Design<br> American Legacy Signature<br> American Legacy Fusion<br> American Legacy Series<br> American Legacy Advisory<br> American Legacy Target Date Income B Share<br> American Legacy Target Date Income Advisory<br> Shareholder's Advantage<br> Shareholder's Advantage A Class<br> Shareholder's Advantage purchased on and after May 21, 2018 |
| Lincoln National Variable Annuity Account L (811-07645) | Group Variable Annuity<br> Lincoln PathBuilder Income Version 1<br> Lincoln PathBuilder Income Version 2<br> Lincoln PathBuilder Income Version 3<br> Lincoln PathBuilder Income Version 4<br> Retirement Income Rollover Version 1<br> Retirement Income Rollover Version 2<br> Retirement Income Rollover Version 3<br> Retirement Income Rollover Version 4 |
| Lincoln Life Variable Annuity Account N (811-08517) | ChoicePlus Assurance (A Share)<br> ChoicePlus Assurance (A Class)<br> ChoicePlus Assurance (B Share)<br> ChoicePlus Assurance (B Class)<br> ChoicePlus Assurance (C Share)<br> ChoicePlus Assurance (L Share)<br> ChoicePlus Assurance (Bonus)<br> Choice Plus<br> Choice Plus II<br> ChoicePlus Access<br> ChoicePlus II Access<br> ChoicePlus Bonus<br> ChoicePlus II Bonus |
|  | ChoicePlus II Advance<br> ChoicePlus Design<br> ChoicePlus Signature<br> ChoicePlus Rollover<br> ChoicePlus Fusion<br> ChoicePlus Series<br> ChoicePlus Prime<br> ChoicePlus Advisory<br> ChoicePlus Select B-Share<br> InvestmentSolutions<br> InvestmentSolutions RIA<br> Lincoln Investor Advantage<br> Lincoln Invester Advantage 2018<br> Lincoln Invester Advantage Pro<br> Lincoln Investor Advantage Fee-Based<br> Lincoln Investor Advantage RIA<br> Lincoln Investor Advantage Advisory<br> Lincoln Investor Advantage Pro Advisory<br> Lincoln Investor Advantage RIA Class<br> Lincoln Investor Advantage Advisory Choice<br> Lincoln Investor Advantage Pro Advisory Choice<br> Lincoln Level Advantage B Share Indexed Variable Annuity<br> Lincoln Level Advantage Advisory Indexed Variable Annuity<br> Lincoln Level Advantage B Class Indexed Variable Annuity<br> Lincoln Level Advantage Advisory Class Indexed Variable Annuity<br> Lincoln Level Advantage Fee-Based Indexed Variable Annuity<br> Lincoln Level Advantage Select B-Share Indexed Variable Annuity<br> Lincoln Level Advantage Design B-Share Indexed Variable Annuity<br> Lincoln Level Advantage Design Advisory Indexed Variable Annuity<br> Lincoln Level Advantage Access Indexed Variable Annuity<br> Core Income |
| Lincoln Life Variable Annuity Account Q (811-08569) | Multi-Fund Group |
| The Lincoln National Life Insurance Company N-4 Registration Statement | Lincoln Level Advantage B Share Indexed Variable Annuity<br> Lincoln Level Advantage Advisory Indexed Variable Annuity<br> Lincoln Level Advantage B Class Indexed Variable Annuity<br> Lincoln Level Advantage Advisory Class Indexed Variable Annuity<br> Lincoln Level Advantage Select B Share Indexed Variable Annuity<br> Lincoln Level Advantage Design B-Share Indexed Variable Annuity<br> Lincoln Level Advantage Design Advisory Indexed Variable Annuity<br> Lincoln Level Advantage Access Indexed Variable Annuity<br> Lincoln Level Advantage 2 B Share Index-Linked Annuity<br> Lincoln Level Advantage 2 Advisory Index-Linked Annuity<br> Lincoln Level Advantage 2 Advisory Class Index-Linked Annuity<br> Lincoln Level Advantage 2 B Class Index-Linked Annuity<br> Lincoln Level Advantage 2 Access Index-Linked Annuity<br> Lincoln Level Advantage 2 Advisory Select Index-Linked Annuity<br> Lincoln Level Advantage 2 Income B-Share Index-Linked Annuity<br> Lincoln Level Advantage 2 Income Access Index-Linked Annuity<br> Lincoln Level Advantage 2 Income Advisory Index-Linked Annuity<br> Lincoln Level Advantage 2 Income Advisory Select Index-Linked Annuity<br>|

---

Except as otherwise specifically provided herein, the power-of-attorney granted herein shall not in any manner revoke in whole or in part any power-of-attorney that each person whose signature appears below has previously executed. This power-of-attorney shall not be revoked by any subsequent power-of-attorney each person whose signature appears below may execute, unless such subsequent power specifically refers to this power-of-attorney or specifically states that the instrument is intended to revoke all prior general powers-of-attorney or all prior powers-of-attorney.

This Power-of-Attorney may be executed in separate counterparts each of which when executed and delivered shall be an original; but all such counterparts shall together constitute one and the same instrument. Each counterpart may consist of a number of copies, each signed by less than all, but together signed by all, of the undersigned.

---

| | |
|:---|:---|
| <br>Signature | <br>Title |
| <br> /s/Ellen G. Cooper<br> _____________________________<br> Ellen G. Cooper<br> Signed electronically on 11/19/25 at 4:07 pm<br>| <br>President and Director |
| <br> /s/Christopher M. Neczypor<br> _____________________________<br> Christopher M. Neczypor<br> Signed electronically on 11/20/25 at 6:26 am<br>| <br>Executive Vice President, Chief Financial Officer and Director |

---

---

| | |
|:---|:---|
| /s/Craig T. Beazer<br> _____________________________<br> Craig T. Beazer<br> Signed electronically on 11/24/25 at 8:56 am<br>| <br>Executive Vice President, General Counsel and Director<br>|
| <br>/s/Eric B. Wilmer<br> _____________________________<br> Eric B. Wilmer<br> Signed electronically on 11/19/25 at 2:22 pm | <br>Assistant Vice President and Director |
| <br> /s/John G. Morriss<br> _____________________________<br> John G. Morriss<br> Signed electronically on 11/20/25 at 7:18 am | <br>Executive Vice President, Chief Investment Officer and Director<br>|
| /s/Adam M. Cohen<br> _____________________________<br> Adam M. Cohen<br> Signed electronically on 11/19/25 at 2:01 pm | <br>Senior Vice President, Chief Accounting Officer and Treasurer |

---

We, Delson R. Campbell, Kimberly A. Genovese, Daniel P. Herr, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones, Rachel C. Fischer, Nadine Rosin, Brittany S. Speas, Kyle F. Whiteman and John D. Weber, have read the foregoing Power of Attorney. We are the person(s) identified therein as agent(s) for the principal named therein. We acknowledge our legal responsibilities.

---

| | |
|:---|:---|
| /s/Delson R. Campbell | /s/Rachel C. Fischer |
| ______________________________________<br> Delson R. Campbell<br> Signed electronically on 11/19/25 at 4:10 pm<br>| _____________________________________<br> Rachel C. Fischer<br> Signed electronically on 11/20/25 at 9:00 am<br>|
|  /s/Kimberly A. Genovese<br> ______________________________________<br> Kimberly A. Genovese<br> Signed electronically on 11/20/25 at 5:42 am<br>| /s/Daniel P. Herr<br> _____________________________________<br> Daniel P. Herr<br> Signed electronically on 11/24/25 at 8:05 am<br>|
| /s/Nadine Rosin<br> _____________________________________<br> Nadine Rosin<br> Signed electronically on 11/24/25 at 10:29 am<br>| /s/Michelle Grindle<br> _____________________________________<br> Michelle Grindle<br> Signed electronically on 11/21/25 at 8:41 am<br>|
| /s/Jeffrey L. Smith<br> _____________________________________<br> Jeffrey L. Smith<br> Signed electronically on 11/19/25 at 2:51 pm<br>| /s/John D. Weber<br> _____________________________________<br> John D. Weber<br> Signed electronically on 11/19/25 at 2:34 pm<br>|
| /s/Jassmin McIver-Jones<br> _____________________________________<br> Jassmin McIver-Jones<br> Signed electronically on 11/19/25 at 2:11 pm<br>/s/Kyle F. Whiteman<br> _____________________________________<br> Kyle F. Whiteman<br> Signed electronically on 11/20/25 at 8:45 am | /s/Brittany S. Speas<br> _____________________________________<br> Brittany S. Speas<br> Signed electronically on 11/19/25 at 2:04 pm<br>|

---

Version dated: November 2025

## Ex-99

LINCOLN NATIONAL CORPORATION ORGANIZATIONAL CHART Exhibit (p)

Lincoln National Corporation ("LNC") (Dom: Indiana; Function: Holding Company)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• First Penn-Pacific Life Insurance Company (Dom: Indiana; Function: Insurance Company)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Jefferson-Pilot Investments, Inc. (Dom: North Carolina; Function: Real Estate)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lincoln Investment Management Company (Dom: Delaware; Function: Investment Advisor)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lincoln Financial Reinsurance Company of Vermont (Dom: Vermont; Function: Reinsurance Captive)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lincoln Financial Insurance Agency Incorporated (Dom: New Hampshire; Function: Insurance Agency)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lincoln Financial Limited Liability Company I (Dom: Delaware; Function: General Business Co.)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lincoln National Management Corporation (Dom: Pennsylvania; Function: Management Co.)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lincoln National Reinsurance Company (Barbados) Limited (Dom: Barbados; Function: Reinsurance Co.)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lincoln Pinehurst Reinsurance Company (Bermuda) Limited (Dom: Bermuda; Function: Reinsurance Co.)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lincoln Insurance Services Limited (Dom: England; Function: Holding Co.)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln SBP Trustee Limited (Dom: England)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The Lincoln National Life Insurance Company ("LNL") (Dom: Indiana; Function: Insurance Company)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o LFD Insurance Agency, Limited Liability Company (Dom: Delaware; Function: Insurance Agency)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln Financial Distributors, Inc. (Dom: Connecticut; Function: Broker/Dealer)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln Financial Investments Corporation (Dom: Tennessee; Function: Investment Advisor)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln Investment Solutions, Inc. (Dom: Delaware; Function: Investment Holdings)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln Life & Annuity Company of New York (Dom: New York; Function: Insurance Company)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Westfield Assigned Benefits Company (Dom: Ohio; Function: Insurance Agency)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln Reinsurance Company of Vermont I (Dom: Vermont; Function: Reinsurance Captive)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln Reinsurance Company of Vermont IV (Dom: Vermont; Function: Reinsurance Captive)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln Reinsurance Company of Vermont VI (Dom: Vermont; Function: Reinsurance Captive)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln Reinsurance Company of Vermont VII (Dom: Vermont; Function: Reinsurance Captive)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln Retirement Services Company, LLC (Dom: Indiana; Function: Recordkeeping)

<br> Lincoln Financial Group Trust Company, Inc. (Dom: New Hampshire; Function: Trust Company)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Lincoln Assignment Corporation (Dom: Delaware; Function: Structured Settlements)

\*All ownership 100%.

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