# EDGAR Filing Document

**Accession Number:** 0001051629
**File Stem:** 0000726865-26-000178
**Filing Date:** 2026-5
**Character Count:** 16345
**Document Hash:** 2ac4f629e9f0152eb3dbca7132b54e1d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000726865-26-000178.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0000726865-26-000178

**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:** 333-42479
- **FILM NUMBER:** 26929287

**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:** 333-141777
- **FILM NUMBER:** 26929288

**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:** 333-141772
- **FILM NUMBER:** 26929289

**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:** 333-72875
- **FILM NUMBER:** 26929291

**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:** 26929290

**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:** 333-125792
- **FILM NUMBER:** 26929292

**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-II                                   | C000004412 |
| Lincoln VULdb                                      | C000004413 |
| Lincoln VULcv-II/VUL Flex Elite Series             | C000004414 |
| Lincoln VULdb Elite Series                         | C000004415 |
| Lincoln VULcv-III Elite Series                     | C000004417 |
| Lincoln VULdb-II Elite Series                      | C000004418 |
| Momentum VULone 2007                               | C000053700 |
| Lincoln InReach VULone2014                         | C000136314 |

---

### 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 VULone Elite Series                        | C000049447 |
| Lincoln VULone2005 Elite Series                    | C000049448 |
| Lincoln VULdb                                      | C000049457 |
| Lincoln VULdb Elite Series                         | C000049458 |
| Lincoln VULcv-II/VUL Flex Elite Series             | C000049461 |
| Lincoln VULcv-III Elite Series                     | C000049462 |
| Lincoln VULdb-II Elite Series                      | C000049463 |
| Lincoln VULONE2007                                 | C000062286 |
| LINCOLN ASSETEDGE VUL                              | C000073708 |
| Lincoln AssetEdge(sm) VUL                          | C000073756 |
| Lincoln VULone2010                                 | C000096303 |

---

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

---

|  |  |
|:---|:---|
| Class Name                                      | Class ID   |
| Lincoln SVUL-II                                 | C000005266 |
| Lincoln SVUL-II Elite Series                    | C000005267 |
| Lincoln SVUL-III Elite Series                   | C000005268 |
| Lincoln SVULone Elite Series                    | C000005270 |
| 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 SVULone Elite Series  | C000049439 |
| Lincoln SVUL-II Elite Series  | C000049456 |
| Lincoln SVUL-III Elite Series | C000049459 |
| Lincoln SVULone2007           | C000062513 |
| Lincoln PreservationEdge SVUL | C000074931 |

---

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

---

|  |  |
|:---|:---|
| Class Name                                    | Class ID   |
| Lincoln Corporate VUL Series III              | C000005250 |
| Lincoln Corporate VUL Series III Elite Series | C000005251 |
| 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 |
| Lincoln Corporate VUL Series III Elite Series | C000049445 |

---

## 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 |  |
| C000004412 | Lincoln VULcv-II                                   |  |
| C000004413 | Lincoln VULdb                                      |  |
| C000004414 | Lincoln VULcv-II/VUL Flex Elite Series             |  |
| C000004415 | Lincoln VULdb Elite Series                         |  |
| C000004417 | Lincoln VULcv-III Elite Series                     |  |
| C000004418 | Lincoln VULdb-II Elite Series                      |  |
| C000053700 | Momentum VULone 2007                               |  |
| C000136314 | Lincoln InReach VULone2014                         |  |

### 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                      |  |
| C000049447 | Lincoln VULone Elite Series                        |  |
| C000049448 | Lincoln VULone2005 Elite Series                    |  |
| C000049457 | Lincoln VULdb                                      |  |
| C000049458 | Lincoln VULdb Elite Series                         |  |
| C000049461 | Lincoln VULcv-II/VUL Flex Elite Series             |  |
| C000049462 | Lincoln VULcv-III Elite Series                     |  |
| C000049463 | Lincoln VULdb-II Elite Series                      |  |
| C000062286 | Lincoln VULONE2007                                 |  |
| C000073708 | LINCOLN ASSETEDGE VUL                              |  |
| C000073756 | Lincoln AssetEdge(sm) VUL                          |  |
| C000096303 | Lincoln VULone2010                                 |  |

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

| Class ID   | Class Name                                      | Ticker Symbol   |
|:---|:---|:---|
| C000005266 | Lincoln SVUL-II                                 |  |
| C000005267 | Lincoln SVUL-II Elite Series                    |  |
| C000005268 | Lincoln SVUL-III Elite Series                   |  |
| C000005270 | Lincoln SVULone 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  |  |
| C000049439 | Lincoln SVULone Elite Series  |  |
| C000049456 | Lincoln SVUL-II Elite Series  |  |
| C000049459 | Lincoln SVUL-III Elite Series |  |
| C000062513 | Lincoln SVULone2007           |  |
| C000074931 | Lincoln PreservationEdge SVUL |  |

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

| Class ID   | Class Name                                    | Ticker Symbol   |
|:---|:---|:---|
| C000005250 | Lincoln Corporate VUL Series III              |  |
| C000005251 | Lincoln Corporate VUL Series III Elite Series |  |
| 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     |  |
| C000049445 | Lincoln Corporate VUL Series III Elite Series |  |

#### THE LINCOLN NATIONAL LIFE INSURANCE COMPANY

#### Lincoln Life Flexible Premium Variable Life Account M
*Lincoln InReach VUL*<sup>ONE</sup> 2014, *Lincoln Momentum VUL*<sup>ONE</sup>, *Lincoln Momentum VUL*<sup>ONE</sup> 2005,<br> *Lincoln Momentum VUL*<sup>ONE</sup> 2007, Lincoln VUL<sup>CV</sup> - II, Lincoln VUL<sup>FLEX</sup>, Lincoln VUL<sup>CV</sup> - III,<br> Lincoln VUL<sup>DB</sup>, 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,<br> Lincoln SVUL - II, *Lincoln SVUL*<sup>ONE</sup>, Lincoln SVUL - III

#### Lincoln Life Flexible Premium Variable Life Account S
Lincoln Corporate Variable 4, Lincoln CVUL Series III, Lincoln CVUL Series III Elite Series

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

#### Lincoln Life & Annuity Flexible Premium Variable Life Account M
*Lincoln AssetEdge*<sup>®</sup> VUL, *Lincoln AssetEdge*<sup>®</sup> Exec VUL, *Lincoln Momentum VUL*<sup>ONE</sup> 2005,<br> *Lincoln VUL*<sup>ONE</sup>, *Lincoln VUL*<sup>ONE</sup> 2005, *Lincoln VUL*<sup>ONE</sup> 2007, *Lincoln VUL*<sup>ONE</sup> 2010, Lincoln VUL<sup>CV</sup> - II,<br> Lincoln VUL<sup>FLEX</sup>, Lincoln VUL<sup>CV</sup> - III, Lincoln VUL<sup>CV</sup> – IV, Lincoln VUL<sup>DB</sup>, 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 - II, Lincoln SVUL - III,<br> *Lincoln SVUL*<sup>ONE</sup> 2007, *Lincoln SVUL*<sup>ONE</sup>, Lincoln SVUL - IV

#### LLANY Separate Account S for Flexible Premium Variable Life Insurance
Lincoln Corporate Variable 4, Lincoln CVUL Series III – Elite Series

#### 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.

At a meeting of the Board of Trustees ("Board") of the Trust, the Board approved an Agreement and Plan of Reorganization to merge the **LVIP Multi-Manager Global Equity Managed Volatility Fund** (the "Fund") with and into the **LVIP Global Equity Managed Volatility Fund** (the "Acquiring Fund"), a series of the Trust (the "Reorganization"). The Reorganization is not expected to be a taxable event for Policy Owners.

The Reorganization is subject to certain conditions, including approval by shareholders of the Fund. A meeting of the shareholders, to consider the Reorganization is scheduled to be held on or about June 3, 2026, and the Fund's Reorganization is expected to be completed on or about June 5, 2026 ("Closing Date").

At any time prior to the Closing Date, Policy Owners may transfer out of the Fund consistent with the transfer provisions of the variable life insurance product prospectus. Policy Owners may transfer into any other available investment option under their Policy. Please see your prospectus or contact your registered representative for information about other funds available for investment within your product and for more information on transfers, including any restrictions on transfers into the Fund before the Closing Date.

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.