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Stock-Based Incentive Compensation Plans | 9 Months Ended
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Sep. 30, 2018
Stock-Based Incentive Compensation Plans [Abstract] |
Stock-Based Incentive Compensation Plans | 13. Stock-Based Incentive Compensation Plans ﻿ We sponsor stock-based incentive compensation plans for our employees and directors and for the employees and agents of our subsidiaries that provide for the issuance of stock options, performance shares (performance-vested shares as opposed to service-vested shares), stock appreciation rights (“SARs”), restricted stock units (“RSUs”) and deferred stock units (“DSUs”). We issue new shares to satisfy option exercises and vested performance shares and RSUs. ﻿ LNC stock-based awards granted were as follows: ﻿ ﻿
﻿ |  |  |  |  |  |  |
﻿ |  | For the |  |  | For the |  |
﻿ |  | Three |  |  | Nine |  |
﻿ |  | Months |  |  | Months |  |
﻿ |  | Ended |  |  | Ended |  |
﻿ | September 30, | September 30, |
﻿ |  | 2018 |  |  | 2018 |  |
﻿10-year LNC stock options |  | - |  |  | 481,404 |  |
﻿Performance shares |  | - |  |  | 156,676 |  |
﻿RSUs |  | 1,202 |  |  | 695,471 |  |
﻿Non-employee: |  |  |  |  |  |  |
﻿SARs |  | - |  |  | 14,692 |  |
﻿Agent stock options |  | - |  |  | 32,400 |  |
﻿Director DSUs |  | 7,184 |  |  | 21,682 |  |
﻿

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -URI http://asc.fasb.org/subtopic&trid=2208855 + Details
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