# EDGAR Filing Document

**Accession Number:** 0001080299
**File Stem:** 0001104659-23-039892
**Filing Date:** 2023-3
**Character Count:** 7537
**Document Hash:** 4da04f2c6caf5f91ed181e9866a97c57
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-039892.hdr.sgml**: 20230331

**ACCESSION NUMBER**: 0001104659-23-039892

**CONFORMED SUBMISSION TYPE**: POS EX

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230331

**DATE AS OF CHANGE**: 20230331

**EFFECTIVENESS DATE**: 20230331

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT S
- **CENTRAL INDEX KEY:** 0001080299
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** POS EX
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-125790
- **FILM NUMBER:** 23784950

**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

As filed with the Securities and Exchange Commission on March 31, 2023

1933 Act Registration No. 333-125790

1940 Act Registration No. 811-09241

CIK No. 0001080299

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SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-6

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

Post-Effective Amendment No. 41

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940

Amendment No. 80

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

Lincoln Corporate Variable 5 <br> Lincoln Corporate Commitment<sup>®</sup> VUL

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>Jassmin McIver-Jones <br>The Lincoln National Life Insurance Company <br>100 N. Greene Street <br>Greensboro, North Carolina 27401

Approximate Date of Proposed Public Offering: Continuous

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

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EXPLANATORY NOTE

This Post-Effective Amendment No. 41 to the Registration Statement on Form N-6 (File No. 333-125790) of Lincoln Life Flexible Premium Variable Life Account S (the "Registration Statement") is being filed pursuant to Rule 462(d) under the Securities Act of 1933, as amended (the "Securities Act"), solely for the purpose of updating Item 30(n)(1) of Part C of the Registration Statement. Accordingly, this Post-Effective Amendment No. 41 consists only of a facing page, this explanatory note, and Part C of the Registration Statement on Form N-6 setting forth the exhibits to the Registration Statement. This Post-Effective Amendment No. 41 does not modify any other part of the Registration Statement. Pursuant to Rule 462(d) under the Securities Act, this Post-Effective Amendment No. 41 shall become effective immediately upon filing with the Securities and Exchange Commission. The contents of the Registration Statement are hereby incorporated by reference.

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PART C - OTHER INFORMATION

**Item 30. EXHIBITS**

The Post-Effective Amendment does not amend or delete the currently effective Prospectus(es) or Statement(s) of Additional Information or supplements to the Prospectus(es), or any other part of the Registration Statement except as specifically noted herein. (The contents of the Registration Statement are hereby incorporated by reference.)

The following exhibits correspond to those required by paragraph (b) of item 30 as to exhibits in Form N-6:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(n) Other Opinions. <br>[(1) Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm (Filed Herein)](tm2310437d1_ex99-bxnx1.htm)

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**SIGNATURES**

(a) As required by the Securities Act of 1933 and the Investment Company Act of 1940, each Registrant certifies that it meets the requirements of Securities Act Rule 485(b) for effectiveness of these registration statements and has caused these Post-Effective Amendments to the registration statements to be signed on its behalf, in the City of Hartford and State of Connecticut on the 28<sup><sup>th</sup></sup> day of March, 2023 at 11:23 am.

**Lincoln Life Flexible Premium Variable Life Account S**

**(Registrant)**

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/Douglas K. Noble |
| By | |
|  | Douglas K. Noble |
|  | Vice President |
|  | The Lincoln National Life Insurance Company |

---

**The Lincoln National Life Insurance Company**

**(Depositor)**

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/Douglas K. Noble |
| By | |
|  | Douglas K. Noble |
|  | Vice President |
|  | The Lincoln National Life Insurance Company |

---

**Lincoln Life Flexible Premium Variable Life Account S (File No.: 811-09241)**

333-125790 (Amendment No. 41) 333-230052 (Amendment No. 6)

(b) As required by the Securities Act of 1933 and the Investment Company Act of 1940, these Amendments to the registration statements have been signed by the following persons in their capacities indicated on March 27, 2023 at 4:16 pm.

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| | |
|:---|:---|
| Signature | Title |
| /s/Ellen G. Cooper |  |
| Ellen G. Cooper | President and Director |
| /s/Christopher M. Neczypor |  |
| Christopher M. Neczypor | Executive Vice President, Chief Financial Officer and Director |
| /s/Craig T. Beazer |  |
| Craig T. Beazer | Executive Vice President, General Counsel and Director |
| /s/Eric B. Wilmer |  |
| Eric B. Wilmer | Assistant Vice President and Director |
| /s/Jayson R. Bronchetti |  |
| Jayson R. Bronchetti | Executive Vice President, Chief Investment Officer and Director |
| /s/Adam M. Cohen |  |
| Adam M. Cohen | Senior Vice President and Chief Accounting Officer |

---

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;&nbsp;/s/Jassmin McIver-Jones |
| \* By | |
|  | Jassmin McIver-Jones |
|  | Attorney-in-Fact, pursuant to a Power-of-Attorney filed with this Registration Statement |

---

## Ex-99.B(N)(1)

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, dated May 1, 2022 (including the supplement dated March 30, 2023) included in the Registration Statement (Form N-6, File No. 333-125790) of Lincoln Life Flexible Premium Variable Life Account S (the "Registration Statement").

We also consent to the use of our reports (1) 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 of The Lincoln National Life Insurance Company included in its Annual Report (Form 10-K/A) for the year ended December 31, 2022 and (2) dated April 6, 2022, with respect to the financial statements of each of the subaccounts within Lincoln Life Flexible Premium Variable Life Account S, for the year ended December 31, 2021, incorporated by reference in this Registration Statement, filed with the Securities and Exchange Commission.

![](tm2310437d1_ex99-bxnx1img1.jpg)

Philadelphia, Pennsylvania<br> March 30, 2023