# EDGAR Filing Document

**Accession Number:** 0001080299
**File Stem:** 0001104659-23-039458
**Filing Date:** 2023-3
**Character Count:** 12498
**Document Hash:** f550dac8c57c64f3a3d0cdfeea375106
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-039458.hdr.sgml**: 20230331

**ACCESSION NUMBER**: 0001104659-23-039458

**CONFORMED SUBMISSION TYPE**: 497

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230331

**DATE AS OF CHANGE**: 20230330

**EFFECTIVENESS DATE**: 20230331

**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:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-40745
- **FILM NUMBER:** 23782757

**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 JF-C
- **CENTRAL INDEX KEY:** 0000916044
- **IRS NUMBER:** 620395665
- **STATE OF INCORPORATION:** NH
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-144264
- **FILM NUMBER:** 23782758

**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 Y
- **CENTRAL INDEX KEY:** 0001163403
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-81884
- **FILM NUMBER:** 23782760

**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 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:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-145239
- **FILM NUMBER:** 23782762

**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 S
- **CENTRAL INDEX KEY:** 0001080299
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-104719
- **FILM NUMBER:** 23782761

**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 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:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-144273
- **FILM NUMBER:** 23782759

**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:** 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:** 497
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-192303
- **FILM NUMBER:** 23782763

**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

## Series and Classes Contracts Data

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

---

|  |  |
|:---|:---|
| Class Name                                 | Class ID   |
| Lincoln Ensemble EXEC VUL Insurance Policy | C000052170 |

---

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

---

|  |  |
|:---|:---|
| Class Name                     | Class ID   |
| American Legacy Estate Builder | C000031878 |

---

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

---

|  |  |
|:---|:---|
| Class Name                             | Class ID   |
| Lincoln Heritage SVUL Insurance Policy | C000052164 |

---

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

---

|  |  |
|:---|:---|
| Class Name                 | Class ID   |
| Lincoln InReach VULone2014 | C000136314 |

---

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

---

|  |  |
|:---|:---|
| Class Name            | Class ID   |
| Momentum SVULone 2007 | C000053752 |

---

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

---

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

---

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

---

|  |  |
|:---|:---|
| Class Name                | Class ID   |
| American Legacy VULcv-III | C000005273 |

---

## Series and Classes Contracts Data

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

| Class ID   | Class Name                                 | Ticker Symbol   |
|:---|:---|:---|
| C000052170 | Lincoln Ensemble EXEC VUL Insurance Policy |  |

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

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

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

| Class ID   | Class Name                             | Ticker Symbol   |
|:---|:---|:---|
| C000052164 | Lincoln Heritage SVUL Insurance Policy |  |

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

| Class ID   | Class Name                 | Ticker Symbol   |
|:---|:---|:---|
| C000136314 | Lincoln InReach VULone2014 |  |

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

| Class ID   | Class Name            | Ticker Symbol   |
|:---|:---|:---|
| C000053752 | Momentum SVULone 2007 |  |

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

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

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

| Class ID   | Class Name                | Ticker Symbol   |
|:---|:---|:---|
| C000005273 | American Legacy VULcv-III |  |

**THE LINCOLN NATIONAL LIFE INSURANCE COMPANY**

**LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT D**

Lincoln Emancipator VUL

**LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT F**

American Legacy Life, American Legacy Estate Builder

**LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT J**

American Legacy Variable Life

**LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT JF-A**

Ensemble Exec 2006, Ensemble Exec, Ensemble I, Ensemble Accumulator, <br>Ensemble Protector

**LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE ACCOUNT JF-C**

Ensemble SL, Heritage SVUL

**LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE ACCOUNT K**

Lincoln Multi-Fund<sup>®</sup> Variable Life

**LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M**

Lincoln VUL-I, Lincoln VUL<sup>CV</sup>, Lincoln InReach VUL<sup>ONE</sup> 2014, Lincoln Momentum VUL<sup>ONE</sup>, <br>Lincoln Momentum VUL<sup>ONE</sup> 2005, Lincoln Momentum VUL<sup>ONE</sup> 2007, MoneyGuard<sup>®</sup> VUL Elite Series, <br>Lincoln VUL<sup>CV</sup>-II, Lincoln VUL<sup>CV</sup>-II/Flex Elite Series, Lincoln VUL<sup>CV</sup>-III Elite Series, Lincoln VUL<sup>DB</sup>, <br>Lincoln VUL<sup>DB</sup> Elite Series, Lincoln VUL<sup>DB</sup>-II Elite Series

**LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT R**

Lincoln Momentum SVUL<sup>ONE</sup>, Lincoln Momentum SVUL<sup>ONE</sup> 2007, Lincoln SVUL, Lincoln SVUL-I, <br>Lincoln SVUL-II, Lincoln SVUL-II Elite Series, Lincoln SVUL-III Elite Series, Lincoln SVUL<sup>ONE</sup> Elite Series, Lincoln SVUL<sup>ONE</sup> 2007 Elite Series

**LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT S**

Lincoln CVUL, Lincoln CVUL Series III, Lincoln CVUL Series III Elite Series, Lincoln Corporate Variable 4

**LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT Y**

American Legacy VUL<sup>DB</sup>-II, American Legacy VUL<sup>DB</sup>-IV, American Legacy VUL<sup>CV</sup>-III, <br>American Legacy VUL<sup>CV</sup>-IV, American Legacy SVUL-IV, American Legacy PreservationEdge SVUL, American Legacy AssetEdge VUL, American Legacy SVUL-III

**Supplement dated March 30, 2023**

We recently restated the Company's 2021 and 2022 GAAP financial statements. As a result, the prior Company 2021 GAAP financial statements and related information should no longer be relied upon. Please refer to the restated GAAP financial statements for additional information. No action with respect to your Policy is required on your part. The restated 2021 GAAP financial statements do not change your Policy's benefits, values or guarantees.

------

The restated financial statements are available upon request by calling the customer service telephone number on the first page of your prospectus. We also filed an amended Form 10-K/A filing with the SEC, which contains these restated financial statements and other information. You can review our Form 10-K/A on our website at https://www.lincolnfinancial.com/public/aboutus/investorrelations/financialinformation/secfilings or on the SEC website.

For liability purposes, the date of this supplement shall be deemed to be a new effective date of the registration statement, and shall be deemed to be the initial bona fide offering of the securities to which the registration statement relates. Provided, however, that no statement made in this supplement, or incorporated by reference into this supplement will, as to a sale of securities under the registration statement prior to the date of this supplement, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to this date of this supplement.

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

------