# EDGAR Filing Document

**Accession Number:** 0000815207
**File Stem:** 0001081039-23-000005
**Filing Date:** 2023-3
**Character Count:** 33323
**Document Hash:** 96e7f60c4fb3c094e877dde86a0fd422
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001081039-23-000005.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0001081039-23-000005

**CONFORMED SUBMISSION TYPE**: N-30D

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20230315

**FILED AS OF DATE**: 20230315

**DATE AS OF CHANGE**: 20230315

**EFFECTIVENESS DATE**: 20230315

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lincoln Life Flexible Premium Variable Life Account JF-A
- **CENTRAL INDEX KEY:** 0000757552
- **IRS NUMBER:** 620395665
- **STATE OF INCORPORATION:** NH
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-04160
- **FILM NUMBER:** 23734339

**BUSINESS ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258
- **BUSINESS PHONE:** 800-258-3648

**MAIL ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JPF SEPARATE ACCOUNT A OF JEFFERSON PILOT FINANCIAL INS CO
- **DATE OF NAME CHANGE:** 19980612

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CHUBB SEPARATE ACCOUNT A OF CHUBB LIFE INSURANCE CO OF AMERI
- **DATE OF NAME CHANGE:** 19950509

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CHUBB SEPARATE ACCOUNT A
- **DATE OF NAME CHANGE:** 19920703
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VARIABLE LIFE ACCOUNT B OF VOYA RETIREMENT INSURANCE & ANNUITY CO
- **CENTRAL INDEX KEY:** 0000785986
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** CT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-04536
- **FILM NUMBER:** 23734340

**BUSINESS ADDRESS:**
- **STREET 1:** ONE ORANGE WAY
- **CITY:** WINDSOR
- **STATE:** CT
- **ZIP:** 06095-4774
- **BUSINESS PHONE:** 860-580-2831

**MAIL ADDRESS:**
- **STREET 1:** ONE ORANGE WAY
- **CITY:** WINDSOR
- **STATE:** CT
- **ZIP:** 06095-4774

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VARIABLE LIFE ACCOUNT B OF ING LIFE INSURANCE & ANNUITY CO
- **DATE OF NAME CHANGE:** 20130220

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VARIABLE LIFE B OF ING LIFE INSURANCE & ANNUITY CO
- **DATE OF NAME CHANGE:** 20080228

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VARIABLE LIFE ACCOUNT B OF ING LIFE INSURANCE & ANNUITY CO
- **DATE OF NAME CHANGE:** 20020319
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT F
- **CENTRAL INDEX KEY:** 0000815207
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-05164
- **FILM NUMBER:** 23734354

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2194554717

**MAIL ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN NATIONAL FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT F
- **DATE OF NAME CHANGE:** 19920703
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT G
- **CENTRAL INDEX KEY:** 0000835414
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-05585
- **FILM NUMBER:** 23734353

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46801
- **BUSINESS PHONE:** 2194554717

**MAIL ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN NATIONAL FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT G
- **DATE OF NAME CHANGE:** 19920703
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lincoln Life Flexible Premium Variable Life Account JF-C
- **CENTRAL INDEX KEY:** 0000916044
- **IRS NUMBER:** 620395665
- **STATE OF INCORPORATION:** NH
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08230
- **FILM NUMBER:** 23734350

**BUSINESS ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258
- **BUSINESS PHONE:** 800-258-3648

**MAIL ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JPF SEPARATE ACCOUNT C OF JEFFERSON PILOT FINANCIAL INS CO
- **DATE OF NAME CHANGE:** 19980514

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CHUBB SEPARATE ACCOUNT C
- **DATE OF NAME CHANGE:** 19931215
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT K
- **CENTRAL INDEX KEY:** 0000920369
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08412
- **FILM NUMBER:** 23734349

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 SOUTH CLINTON ST
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 212-455-18

**MAIL ADDRESS:**
- **STREET 1:** 1300 S. CLINTON STREET
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN NATIONAL FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT K
- **DATE OF NAME CHANGE:** 19940620
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT J
- **CENTRAL INDEX KEY:** 0000920370
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08410
- **FILM NUMBER:** 23734352

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

**MAIL ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **STREET 2:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN NATIONAL FLEXIBLE PREMIUM LIFE ACCOUNT J
- **DATE OF NAME CHANGE:** 19940315
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT JA-B
- **CENTRAL INDEX KEY:** 0000921522
- **IRS NUMBER:** 220832760
- **STATE OF INCORPORATION:** NJ
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08470
- **FILM NUMBER:** 23734351

**BUSINESS ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258
- **BUSINESS PHONE:** 800-258-3648

**MAIL ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JPF SEPARATE ACCOUNT B OF JEFFERSON PILOT LIFEAMERICA INS CO
- **DATE OF NAME CHANGE:** 20040128

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JPL SEPARATE ACCOUNT B OF JEFFERSON PILOT LIFEAMERICA INS CO
- **DATE OF NAME CHANGE:** 19980612

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COLONIAL SEPARATE ACCOUNT B
- **DATE OF NAME CHANGE:** 19940408
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M
- **CENTRAL INDEX KEY:** 0001048607
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08557
- **FILM NUMBER:** 23734348

**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:** LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M
- **CENTRAL INDEX KEY:** 0001051629
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08559
- **FILM NUMBER:** 23734347

**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
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08579
- **FILM NUMBER:** 23734343

**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:** LLANY SEPARATE ACCOUNT R FOR FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE
- **CENTRAL INDEX KEY:** 0001055225
- **IRS NUMBER:** 161505436

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08651
- **FILM NUMBER:** 23734346

**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
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-09241
- **FILM NUMBER:** 23734342

**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:** LLANY SEPARATE ACCOUNT S FOR FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE
- **CENTRAL INDEX KEY:** 0001081039
- **IRS NUMBER:** 161505436
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-09257
- **FILM NUMBER:** 23734345

**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:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT Y
- **CENTRAL INDEX KEY:** 0001163403
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-21028
- **FILM NUMBER:** 23734341

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 SOUTH CLINTON STREET
- **CITY:** FT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2194552000

**MAIL ADDRESS:**
- **STREET 1:** 1300 SOUTH CLINTON STREET
- **CITY:** FT WAYNE
- **STATE:** IN
- **ZIP:** 46802
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT Y
- **CENTRAL INDEX KEY:** 0001164757
- **IRS NUMBER:** 000000000

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-21029
- **FILM NUMBER:** 23734344

**BUSINESS ADDRESS:**
- **STREET 1:** 120 MADISON STREET, SUITE 1700
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202
- **BUSINESS PHONE:** 8882231860

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

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACCT Y
- **DATE OF NAME CHANGE:** 20020109
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT D
- **CENTRAL INDEX KEY:** 0000777963
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-04592
- **FILM NUMBER:** 23734355

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **STREET 2:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46801
- **BUSINESS PHONE:** 2194551847

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

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN NATIONAL FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT D
- **DATE OF NAME CHANGE:** 19920703

## Series and Classes Contracts Data

### LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT JF-A (Series ID: S000011207)

| Class ID   | Class Name                                        | Ticker Symbol   |
|:---|:---|:---|
| C000052165 | Lincoln Ensemble EXEC 2006 VUL Insurance Policy   |  |
| C000052166 | Lincoln Ensemble Protector VUL Insurance Policy   |  |
| C000052168 | Lincoln Ensemble Accumulator VUL Insurance Policy |  |
| C000052169 | Lincoln Ensemble III VUL Insurance Policy         |  |
| C000052170 | Lincoln Ensemble EXEC VUL Insurance Policy        |  |
| C000052171 | Lincoln Ensemble II VUL Insurance Policy          |  |
| C000052173 | Lincoln Ensemble I VUL Insurance Policy           |  |

### LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT D (Series ID: S000011580)

| Class ID   | Class Name              | Ticker Symbol   |
|:---|:---|:---|
| C000031876 | Lincoln Emancipator VUL |  |

### VARIABLE LIFE ACCOUNT B OF VOYA RETIREMENT INSURANCE & ANNUITY CO (Series ID: S000011570)

| Class ID   | Class Name                 | Ticker Symbol   |
|:---|:---|:---|
| C000031861 | Aetna Vest Plus            |  |
| C000031862 | Corporate VUL              |  |
| C000031863 | Corporate VUL II           |  |
| C000031864 | Estate Protector           |  |
| C000031865 | Estate Protector II        |  |
| C000031866 | Aetna Vest I/Aetna Vest II |  |

### LINCOLN NATIONAL FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT F (Series ID: S000011581)

| Class ID   | Class Name                     | Ticker Symbol   |
|:---|:---|:---|
| C000031877 | American Legacy Life           |  |
| C000031878 | American Legacy Estate Builder |  |

### LINCOLN NATIONAL FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT G (Series ID: S000011566)

| Class ID   | Class Name      | Ticker Symbol   |
|:---|:---|:---|
| C000031855 | LINCOLN VUL III |  |

### LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT JF-C (Series ID: S000011208)

| Class ID   | Class Name                               | Ticker Symbol   |
|:---|:---|:---|
| C000052164 | Lincoln Heritage SVUL Insurance Policy   |  |
| C000052167 | Lincoln Ensemble SL VUL Insurance Policy |  |

### LINCOLN NATIONAL FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT K (Series ID: S000011569)

| Class ID   | Class Name                       | Ticker Symbol   |
|:---|:---|:---|
| C000031858 | LINCOLN MULTI-FUND VARIABLE LIFE |  |

### LINCOLN NATIONAL FLEXIBLE PREMIUM LIFE ACCOUNT J (Series ID: S000011582)

| Class ID   | Class Name                    | Ticker Symbol   |
|:---|:---|:---|
| C000031879 | American Legacy Variable Life |  |

### Lincoln Life & Annuity Flexible Premium Variable Life Account JA-B (Series ID: S000011201)

| Class ID   | Class Name                                  | Ticker Symbol   |
|:---|:---|:---|
| C000063330 | Lincoln Ensemble II NY VUL Insurance Policy |  |

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

| Class ID   | Class Name                                         | Ticker Symbol   |
|:---|:---|:---|
| C000004404 | Lincoln VUL-I                                      |  |
| C000004405 | Lincoln VULone Elite Series                        |  |
| C000004406 | Lincoln Momentum VULone Elite Series & M Funds     |  |
| C000004407 | Lincoln VULcv-IV Elite Series                      |  |
| C000004408 | Lincoln VULdb-IV Elite Series                      |  |
| C000004409 | Lincoln VULone2005 Elite Series                    |  |
| C000004410 | Lincoln Momentum VULone2005 Elite Series & M Funds |  |
| C000004411 | Lincoln VULcv                                      |  |
| C000004412 | Lincoln VULcv-II                                   |  |
| C000004413 | Lincoln VULdb                                      |  |
| C000004414 | Lincoln VULcv-II/VUL Flex Elite Series             |  |
| C000004415 | Lincoln VULdb Elite Series                         |  |
| C000004416 | Lincoln MoneyGuard VUL Elite Series                |  |
| C000004417 | Lincoln VULcv-III Elite Series                     |  |
| C000004418 | Lincoln VULdb-II Elite Series                      |  |
| C000046733 | Lincoln VULone2007 Elite Series                    |  |
| C000053700 | Momentum VULone 2007                               |  |
| C000056216 | LINCOLN ASSETEDGE VUL                              |  |
| C000070660 | LINCOLN ASSETEDGE EXEC VUL                         |  |
| C000116973 | Lincoln VULone2012                                 |  |
| C000133574 | VULONE2014                                         |  |
| C000136314 | Lincoln InReach VULone2014                         |  |
| C000151393 | Lincoln AssetEdge VUL 2015                         |  |
| C000158559 | Lincoln AssetEdge EXEC VUL 2015                    |  |
| C000210835 | VULone2019                                         |  |
| C000210951 | Lincoln AssetEdge EXEC VUL 2019-2                  |  |
| C000210952 | Lincoln AssetEdge VUL 2019                         |  |
| C000210953 | Lincoln AssetEdge EXEC VUL 2019                    |  |
| C000210954 | Lincoln AssetEdge VUL 2019-2                       |  |
| C000219549 | Lincoln AssetEdge VUL 2020                         |  |
| C000221213 | Lincoln AssetEdge 2020 Exec VUL                    |  |
| C000223341 | Lincoln MoneyGuard Market Advantage                |  |
| C000224883 | Lincoln VULone 2021                                |  |
| C000232314 | Lincoln LifeGoals                                  |  |
| C000232378 | Lincoln AssetEdge VUL 2022                         |  |
| C000232379 | Lincoln AssetEdge VUL 2022-2                       |  |

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

| Class ID   | Class Name                                         | Ticker Symbol   |
|:---|:---|:---|
| C000049433 | Lincoln Momentum VULone Elite Series & M Funds     |  |
| 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                    |  |
| C000049452 | Lincoln VUL-I                                      |  |
| C000049453 | Lincoln VULcv                                      |  |
| 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                                 |  |
| C000156737 | Lincoln AssetEdge VUL 2015                         |  |
| C000159432 | Lincoln AssetEdge EXEC VUL 2015                    |  |

### 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                   |  |
| C000005269 | Lincoln SVUL-IV Elite Series                    |  |
| C000005270 | Lincoln SVULone Elite Series                    |  |
| C000005271 | Lincoln Momentum SVULone Elite Series & M Funds |  |
| C000027699 | Lincoln SVUL                                    |  |
| C000027700 | Lincoln SVUL-I                                  |  |
| C000053750 | SVULone 2007                                    |  |
| C000053752 | Momentum SVULone 2007                           |  |
| C000074928 | Lincoln PreservationEdge SVUL                   |  |
| C000129773 | Lincoln SVULone2013                             |  |
| C000165162 | SVULone2016                                     |  |
| C000213961 | Lincoln SVULone2019                             |  |
| C000224881 | Lincoln SVULone 2021                            |  |

### 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                    |  |
| C000049444 | Lincoln Momentum SVULone Elite Series & M Funds |  |
| C000049449 | Lincoln SVUL                                    |  |
| C000049450 | Lincoln SVUL 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   |
|:---|:---|:---|
| C000005249 | Lincoln Corporate VUL                         |  |
| C000005250 | Lincoln Corporate VUL Series III              |  |
| C000005251 | Lincoln Corporate VUL Series III Elite Series |  |
| C000005252 | Lincoln Corporate Variable 4 Elite Series     |  |
| C000005253 | Lincoln Corporate Variable 5 Elite Series     |  |
| C000065068 | Lincoln Corporate Commitment VUL              |  |
| C000211789 | Lincoln Corporate Exec VUL                    |  |

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

| Class ID   | Class Name                                    | Ticker Symbol   |
|:---|:---|:---|
| C000049436 | Lincoln Corporate Variable 5 Elite Series     |  |
| C000049440 | Lincoln Corporate Variable 4 Elite Series     |  |
| C000049445 | Lincoln Corporate VUL Series III Elite Series |  |
| C000065067 | Lincoln Corporate Commitment VUL              |  |

### LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT Y (Series ID: S000002032)

| Class ID   | Class Name                            | Ticker Symbol   |
|:---|:---|:---|
| C000005272 | American Legacy VULdb-II              |  |
| C000005273 | American Legacy VULcv-III             |  |
| C000005274 | American Legacy SVUL-III              |  |
| C000005275 | American Legacy VULcv-IV              |  |
| C000005276 | American Legacy VULdb-IV              |  |
| C000005277 | American Legacy SVUL-IV               |  |
| C000031859 | AMERICAN LEGACY SVUL-II               |  |
| C000074642 | American Legacy AssetEdge VUL         |  |
| C000074929 | American Legacy PreservationEdge SVUL |  |

### LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACCT Y (Series ID: S000002035)

| Class ID   | Class Name                            | Ticker Symbol   |
|:---|:---|:---|
| C000031860 | Legacy SVUL-II                        |  |
| C000049437 | American Legacy VULcv-IV              |  |
| C000049441 | American Legacy VULdb-IV              |  |
| C000049446 | American Legacy SVUL-IV               |  |
| C000049451 | American Legacy VULcv-III             |  |
| C000049455 | American Legacy VULdb-II              |  |
| C000049460 | American Legacy SVUL-III              |  |
| C000074930 | American Legacy PreservationEdge SVUL |  |
| C000079311 | American Legacy AssetEdgesm VUL       |  |

![](image0.jpg)

#### Jassmin McIver-Jones

#### Assistant Vice President

#### The Lincoln National Life Insurance Company

#### 100 N. Greene Street

#### Greensboro, North Carolina 27401

#### Telephone: (336) 691-3892

#### Jassmin.McIver-Jones@LFG.com
March 15, 2023&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;&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;&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;&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; **<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-0506

**Lincoln Life Flexible Premium Variable Life Account D:** File No. 033-00417; 811-04592

**Lincoln Life Flexible Premium Variable Life Account F:** File No. 033-14692, 333-40745; 811-05164

**Lincoln Life Flexible Premium Variable Life Account G:** File No. 033-22740; 811-05585

**Lincoln Life Flexible Premium Variable Life Account J:** File No. 033-76434; 811-08410

**Lincoln Life Flexible Premium Variable Life Account K:** File No. 033-76432; 811-08412

**Lincoln Life Flexible Premium Variable Life Account M:** File No. 333-82663, 333-84360, 333-42479, 333-54338,

333-84370, 333-63940, 333-111137, 333-111128, 333-118478, 333-118477, 333-145090, 333-139960,

333-146507, 333-181796; 333-191329; 333-192303; 333-200100, 333-229292, 333-229198; 333-237112; 333-249922, 333-248990; 333-259409; 333-259297; 811-08557

**Lincoln Life Flexible Premium Variable Life Account R:** File No. 333-43107, 333-33782, 333-90432, 333-115882,

333-125792, 333-125991, 333-145235, 333-145239, 333-188891, 333-207968, 333-232013, 333-249920; 811-08579

**Lincoln Life Flexible Premium Variable Life Account S:** File No. 333-72875, 333-104719, 333-125790, 333-230052; 811-09241

**Lincoln Life Flexible Premium Variable Life Account Y:** File No. 333-81884, 333-81882, 333-90438, 333-118482,

333-118481, 333-115883, 333-156123; 811-21028

**Lincoln Life & Annuity Flexible Premium Variable Life Account M:** File No. 333-141782, 333-141788, 333-141789,

333-141785, 333-141790, 333-141779, 333-141767, 333-141771, 333-141775, 333-148917, 333-155333,

333-170383; 333-203099; 811-08559

**LLANY Separate Account R for Flexible Premium Variable Life:** File No. 333-141780, 333-141784, 333-141786,

333-141768, 333-141772, 333-141776; 333-149053; 811-08651

**LLANY Separate Account S for Flexible Premium Variable Life:** File No. 333-141777, 333-141773, 333-141769;

811-09257

**Lincoln Life & Annuity Flexible Premium Variable Life Account Y:** File No. 333-141781, 333-141783, 333-141787,

333-141770, 333-141774, 333-141778, 333-159954; 811-21029

**Lincoln Life Flexible Premium Variable Life Account JF-A:** File No. 333-144268, 333-144269, 333-144271, 333-144272, 333-144273, 333-144274, 333-144275; 811-04160

**Lincoln Life Flexible Premium Variable Life Account JF-C:** File No. 333-144270, 333-144264; 811-08230

**Lincoln Life & Annuity Flexible Variable Life Account JA-B:** File No. 033-77496; 811-08470

**CG Variable Life Insurance Separate Account I:** File No. 033-84426; 811-08780

**CG Variable Life Insurance Separate Account II:** File No. 033-89238; 811-08970

**CIGNA Variable Annuity Separate Account I:** File No. 033-90984; 811-09014

**CG Variable Annuity Separate Account II:** File No. 033-83020; 811-08714

**Variable Life B of Voya Retirement Insurance and Annuity Company:** File No. 033-75248, 033-76004, 033-76018,

033-64277, 333-27337; 811-04536

**Lincoln National Variable Annuity Fund A:** File No. 002-26342, 002-25618; 811-01434

**Lincoln National Variable Annuity Account C**: File No. 033-25990, 333-50817, 333-68842, 333-112927; 333-179107; 811-03214

**Lincoln National Variable Annuity Account E**: File No. 033-26032; 811-04882

**Lincoln National Variable Annuity Account H**: File No. 033-27783, 333-18419, 333-35780, 333-35784, 333-61592, 333-63505, 333-135219; 333-170695, 333-175888, 333-181615, 333-212681, 333-233762, 333-233764; 811-05721

**Lincoln National Variable Annuity Account L**: File No. 333-04999, 333-187069, 333-187070, 333-187071, 333-187072; 333-198911; 333-198912; 333-198913; 333-198914; 811-07645

**Lincoln Life Variable Annuity Account N**: File No. 333-40937, 333-36316, 333-36304, 333-61554, 333-135039,

333-138190, 333-149434; 333-170529; 333-170897; 333-172328; 333-174367; 333-181612; 333-186894; 333-193272; 333-193273; 333-193274, 333-212680, 333-212682, 333-214143, 333-214144, 333-214235; 333-222786; 333-236907, 333-239288; 333-252473; 333-252653; 333-252654; 811-08517

**Lincoln Life Variable Annuity Account Q**: File No. 333-43373; 811-08569

**Lincoln Life Variable Annuity Account T**: File No. 333-32402, 333-73532; 811-09855

**Lincoln Life Variable Annuity Account W**: File No. 333-52572, 333-52568, 333-64208; 811-10231

**Lincoln Life Variable Annuity Account JL-A:** File No. 333-141888; 811-02188

**Lincoln Life Variable Annuity Account JF-I:** File No. 333-144276, 333-144277; 811-09779

**Lincoln Life Variable Annuity Account JF-II:** File No. 333-144278; 811-08374

**Lincoln Life & Annuity Variable Annuity Account H**: File No. 333-141756, 333-141758, 333-141761, 333-141754, 333-141763, 333-141766, 333-171097; 333-176216; 333-181617; 333-214112, 333-234169, 333-234170;

811-08441

**Lincoln Life & Annuity Variable Annuity Account L**: File No. 333-141755; 811-07785

**Lincoln New York Account N for Variable Annuities**: File No. 333-141752, 333-141757, 333-141759, 333-141760, 333-141762, 333-145531, 333-149449; 333-171096; 333-175691; 333-176213; 333-181616; 333-186895; 333-193276; 333-193277; 333-214111, 333-214113, 333-214256; 811-09763

**First UNUM America Group VA I, VA II, VA III**: File No. 033-43763, 033-45845, 033-45850; 811-06455

**UNUM America Group VA I, VA II, VA III**: File No. 033-47786, 033-45846, 033-45851; 811-05803

Commissioners: As required by Rule 30e-2 under the Investment Company Act of 1940, as amended (the "Act"), the above-referenced Separate Accounts, unit investment trusts, registered under the Act and provided to contract owners a report containing financial statements and other applicable information ("Annual Report") for the period ending December 31, 2022; for each of the management investment companies (the "Underlying Funds") issuing securities held by the Account. We understand that the Underlying Funds have filed or will file their Annual Reports with the Commission under separate cover. If you have questions or comments, please contact me at (336) 691-3892.

Very truly yours,

/s/ Jassmin McIver-Jones

Jassmin McIver-Jones

Assistant Vice President