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Derivative Instruments (Tables) | 9 Months Ended
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Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value | Outstanding derivative instruments with off-balance-sheet risks (in millions) were as follows:
| As of September 30, 2024 |  | As of December 31, 2023
| Notional Amounts |  | Fair Value |  | Notional Amounts |  | Fair Value
|  | Asset |  | Liability |  |  | Asset |  | Liability
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges: |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) | $ | 1,345 |  |  | $ | 106 |  |  | $ | 5 |  |  | $ | 1,698 |  |  | $ | 181 |  |  | $ | 47 |
Foreign currency contracts (1) | 4,830 |  |  | 432 |  |  | 83 |  |  | 4,662 |  |  | 423 |  |  | 78 |
Total cash flow hedges | 6,175 |  |  | 538 |  |  | 88 |  |  | 6,360 |  |  | 604 |  |  | 125 |
Fair value hedges: |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) | 1,066 |  |  | 1 |  |  | 50 |  |  | 1,081 |  |  | 1 |  |  | 39 |
Foreign currency contracts (1) | 25 |  |  | – |  |  | 1 |  |  | 25 |  |  | – |  |  | 1 |
Total fair value hedges | 1,091 |  |  | 1 |  |  | 51 |  |  | 1,106 |  |  | 1 |  |  | 40 |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) | 68,999 |  |  | 54 |  |  | 230 |  |  | 90,829 |  |  | 636 |  |  | 979 |
Foreign currency contracts (1) | 345 |  |  | 11 |  |  | 6 |  |  | 306 |  |  | 11 |  |  | 6 |
Equity market contracts (1) | 250,790 |  |  | 15,539 |  |  | 6,332 |  |  | 225,626 |  |  | 10,244 |  |  | 4,227 |
Credit contracts (1) | 112 |  |  | – |  |  | – |  |  | 91 |  |  | – |  |  | – |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |
Reinsurance-related (2) | – |  |  | – |  |  | 668 |  |  | – |  |  | – |  |  | 552 |
RILA, fixed indexed annuity and IUL |  |  |  |  |  |  |  |  |  |  |
contracts (3) | – |  |  | 1,132 |  |  | 12,270 |  |  | – |  |  | 940 |  |  | 9,077 |
Total derivative instruments | $ | 327,512 |  |  | $ | 17,275 |  |  | $ | 19,645 |  |  | $ | 324,318 |  |  | $ | 12,436 |  |  | $ | 15,006 |
(1) These asset and liability balances are presented on a gross basis. Amounts are reported in derivative investments and other liabilities on the Consolidated Balance Sheets after the evaluation for right of offset subject to master netting agreements. (2) Reported in funds withheld reinsurance liabilities on the Consolidated Balance Sheets. (3) Reported in policyholder account balances and deposit assets on the Consolidated Balance Sheets.
Schedule of Derivative Instruments | The maturity of the notional amounts of derivative instruments (in millions) was as follows:
| Remaining Life as of September 30, 2024
| Less Than 1 Year |  | 1 - 5 Years |  | 6 - 10 Years |  | 11 - 30 Years |  | Over 30 Years |  | Total
Interest rate contracts (1) | $ | 6,473 |  |  | $ | 18,712 |  |  | $ | 23,280 |  |  | $ | 22,347 |  |  | $ | 598 |  |  | $ | 71,410 |
Foreign currency contracts (2) | 226 |  |  | 1,137 |  |  | 1,892 |  |  | 1,903 |  |  | 42 |  |  | 5,200 |
Equity market contracts | 209,875 |  |  | 29,579 |  |  | 9,210 |  |  | 8 |  |  | 2,118 |  |  | 250,790 |
Credit contracts | – |  |  | 112 |  |  | – |  |  | – |  |  | – |  |  | 112 |
Total derivative instruments with |  |  |  |  |  |  |  |  |  |  |
notional amounts | $ | 216,574 |  |  | $ | 49,540 |  |  | $ | 34,382 |  |  | $ | 24,258 |  |  | $ | 2,758 |  |  | $ | 327,512 |
(1) As of September 30, 2024, the latest maturity date for which we were hedging our exposure to the variability in future cash flows for these instruments was April 20, 2067. (2) As of September 30, 2024, the latest maturity date for which we were hedging our exposure to the variability in future cash flows for these instruments was June 16, 2061.
Cumulative Basis Adjustments for Fair Value Hedges | The following amounts (in millions) were recorded on the Consolidated Balance Sheets related to cumulative basis adjustments for fair value hedges:
| Amortized Cost of the Hedged Assets / (Liabilities) |  | Cumulative Fair Value Hedging Adjustment Included in the Amortized Cost of the Hedged Assets / (Liabilities)
| As of September 30, 2024 |  | As of December 31, 2023 |  | As of September 30, 2024 |  | As of December 31, 2023
Line Item in the Consolidated Balance Sheets in |  |  |  |  |  |  |
which the Hedged Item is Included |  |  |  |  |  |  |
Fixed maturity AFS securities, at fair value | $ | 521 |  |  | $ | 534 |  |  | $ | 42 |  |  | $ | 39 |
Long-term debt (1) | (714) |  |  | (703) |  |  | 161 |  |  | 172 |
(1) Includes $(314) million and $(326) million of unamortized adjustments from discontinued hedges as of September 30, 2024, and December 31, 2023, respectively.
Change in Our Unrealized Gain on Derivative Instruments in AOCI | The change in our unrealized gain (loss) on derivative instruments within accumulated other comprehensive income (loss) (“AOCI”) (in millions) was as follows:
| For the Nine Months Ended September 30,
| 2024 |  | 2023
Unrealized Gain (Loss) on Derivative Instruments |  |  |
Balance as of beginning-of-year | $ | 375 |  |  | $ | 388 |
Other comprehensive income (loss): |  |  |
Unrealized holding gains (losses) arising during the period: |  |  |
Cash flow hedges: |  |  |
Interest rate contracts | 138 |  |  | 323 |
Foreign currency contracts | 167 |  |  | (92) |
Change in foreign currency exchange rate adjustment | (121) |  |  | 30 |
Income tax benefit (expense) | (39) |  |  | (55) |
Less: |  |  |
Reclassification adjustment for gains (losses) |  |  |
included in net income (loss): |  |  |
Cash flow hedges: |  |  |
Interest rate contracts (1) | (2) |  |  | – |
Interest rate contracts (2) | 20 |  |  | 22 |
Foreign currency contracts (1) | 41 |  |  | 42 |
Foreign currency contracts (3) | 1 |  |  | 4 |
Income tax benefit (expense) | (13) |  |  | (14) |
Balance as of end-of-period | $ | 473 |  |  | $ | 540 |
(1) The OCI offset is reported within net investment income on the Consolidated Statements of Comprehensive Income (Loss). (2) The OCI offset is reported within interest and debt expense on the Consolidated Statements of Comprehensive Income (Loss). (3) The OCI offset is reported within realized gain (loss) on the Consolidated Statements of Comprehensive Income (Loss).
Effects of Qualifying and Non-Qualifying Hedges | The effects of qualifying and non-qualifying hedges (in millions) on the Consolidated Statements of Comprehensive Income (Loss) were as follows:
| Gain (Loss) Recognized in Income For the Three Months Ended September 30,
| 2024 |  | 2023
| Realized Gain (Loss) |  | Net Investment Income |  | Interest and Debt Expense |  | Realized Gain (Loss) |  | Net Investment Income |  | Interest and Debt Expense
Total Line Items in which the |  |  |  |  |  |  |  |  |  |  |
Effects of Fair Value or Cash |  |  |  |  |  |  |  |  |  |  |
Flow Hedges are Recorded | $ | (431) |  |  | $ | 1,411 |  |  | $ | 86 |  |  | $ | (453) |  |  | $ | 1,494 |  |  | $ | 84 |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |
Gain or (loss) on fair value hedging |  |  |  |  |  |  |  |  |  |  |
relationships: |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |
Hedged items | – |  |  | 27 |  |  | (34) |  |  | – |  |  | (41) |  |  | 46 |
Derivatives designated as hedging |  |  |  |  |  |  |  |  |  |  |
instruments | – |  |  | (27) |  |  | 34 |  |  | – |  |  | 41 |  |  | (46) |
Foreign currency contracts: |  |  |  |  |  |  |  |  |  |  |
Hedged items | – |  |  | 1 |  |  | – |  |  | – |  |  | – |  |  | – |
Derivatives designated as hedging |  |  |  |  |  |  |  |  |  |  |
instruments | – |  |  | (1) |  |  | – |  |  | – |  |  | – |  |  | – |
Gain or (loss) on cash flow hedging |  |  |  |  |  |  |  |  |  |  |
relationships: |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) reclassified |  |  |  |  |  |  |  |  |  |  |
from AOCI into income | – |  |  | (1) |  |  | 5 |  |  | – |  |  | – |  |  | 8 |
Foreign currency contracts: |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) reclassified |  |  |  |  |  |  |  |  |  |  |
from AOCI into income | 2 |  |  | 12 |  |  | – |  |  | 2 |  |  | 14 |  |  | – |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts | 370 |  |  | – |  |  | – |  |  | (604) |  |  | – |  |  | – |
Foreign currency contracts | (1) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |
Equity market contracts | 1,108 |  |  | – |  |  | – |  |  | 163 |  |  | – |  |  | – |
Commodity contracts | – |  |  | – |  |  | – |  |  | (1) |  |  | – |  |  | – |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |
Reinsurance-related | (513) |  |  | – |  |  | – |  |  | 24 |  |  | – |  |  | – |
RILA, fixed indexed annuity and IUL |  |  |  |  |  |  |  |  |  |  |
contracts | (707) |  |  | – |  |  | – |  |  | 572 |  |  | – |  |  | – |
| Gain (Loss) Recognized in Income For the Nine Months Ended September 30,
| 2024 |  | 2023
| Realized Gain (Loss) |  | Net Investment Income |  | Interest and Debt Expense |  | Realized Gain (Loss) |  | Net Investment Income |  | Interest and Debt Expense
Total Line Items in which the |  |  |  |  |  |  |  |  |  |  |
Effects of Fair Value or Cash |  |  |  |  |  |  |  |  |  |  |
Flow Hedges are Recorded | $ | (201) |  |  | $ | 4,090 |  |  | $ | 253 |  |  | $ | (3,066) |  |  | $ | 4,468 |  |  | $ | 250 |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |
Gain or (loss) on fair value hedging |  |  |  |  |  |  |  |  |  |  |
relationships: |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |
Hedged items | – |  |  | 3 |  |  | (11) |  |  | – |  |  | (44) |  |  | 41 |
Derivatives designated as hedging |  |  |  |  |  |  |  |  |  |  |
instruments | – |  |  | (3) |  |  | 11 |  |  | – |  |  | 44 |  |  | (41) |
Gain or (loss) on cash flow hedging |  |  |  |  |  |  |  |  |  |  |
relationships: |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) reclassified |  |  |  |  |  |  |  |  |  |  |
from AOCI into income | – |  |  | (2) |  |  | 20 |  |  | – |  |  | – |  |  | 22 |
Foreign currency contracts: |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) reclassified |  |  |  |  |  |  |  |  |  |  |
from AOCI into income | 1 |  |  | 41 |  |  | – |  |  | 4 |  |  | 42 |  |  | – |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts | 93 |  |  | – |  |  | – |  |  | (593) |  |  | – |  |  | – |
Foreign currency contracts | (1) |  |  | – |  |  | – |  |  | (2) |  |  | – |  |  | – |
Equity market contracts | 4,060 |  |  | – |  |  | – |  |  | 913 |  |  | – |  |  | – |
Commodity contracts | – |  |  | – |  |  | – |  |  | 10 |  |  | – |  |  | – |
Credit contracts | – |  |  | – |  |  | – |  |  | (2) |  |  | – |  |  | – |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |
Reinsurance-related | (116) |  |  | – |  |  | – |  |  | (23) |  |  | – |  |  | – |
RILA, fixed indexed annuity and IUL |  |  |  |  |  |  |  |  |  |  |
contracts | (2,677) |  |  | – |  |  | – |  |  | (1,706) |  |  | – |  |  | – |
Schedule of Credit Derivatives | Information related to our CDSs for which we are the seller (dollars in millions) was as follows:
|  | As of September 30, 2024
Credit Contract Type |  | Maturity |  | Reason for Entering |  | Name of Recourse |  | Credit Rating of Underlying Obligation (1) |  | Number of Instruments |  | Fair Value (2) |  | Maximum Potential Payout
Basket CDSs |  | 6/20/2029 |  | (3) |  | (4) |  | BBB+ |  | 2 |  | $ | 3 |  |  | $ | 112 |
(1) Represents average credit ratings based on the midpoint of the applicable ratings among Moody’s, S&P and Fitch Ratings, as scaled to the corresponding S&P ratings. (2) Third-party valuation specialists are used to determine the market value of our CDSs. (3) CDSs were entered into in order to hedge the liability exposure on certain variable annuity products. (4) Sellers do not have the right to demand indemnification or compensation from third parties in case of a loss (payment) on the contract. Details underlying the associated collateral of our CDSs for which we are the seller if credit risk-related contingent features were triggered (in millions) were as follows:
| As of September 30, 2024 |  | As of December 31, 2023
Maximum potential payout | $ | 112 |  |  | $ | – |
Less: Counterparty thresholds | – |  |  | – |
Maximum collateral potentially required to post | $ | 112 |  |  | $ | – |
Schedule of Collateral Amounts With Rights to Reclaim or Obligation to Return Cash | The amounts recognized (in millions) by S&P credit rating of counterparty, for which we had the right to reclaim cash collateral or were obligated to return cash collateral, were as follows:
| As of September 30, 2024 |  | As of December 31, 2023
S&P Credit Rating of Counterparty | Collateral Posted by Counter- Party (Held by LNC) |  | Collateral Posted by LNC (Held by Counter- Party) |  | Collateral Posted by Counter- Party (Held by LNC) |  | Collateral Posted by LNC (Held by Counter- Party)
AA- | $ | 2,604 |  |  | $ | (7) |  |  | $ | 2,378 |  |  | $ | (63) |
A+ | 3,791 |  |  | (1) |  |  | 2,496 |  |  | (125) |
A | 70 |  |  | – |  |  | 82 |  |  | – |
A- | 691 |  |  | – |  |  | 273 |  |  | – |
Total cash collateral | $ | 7,156 |  |  | $ | (8) |  |  | $ | 5,229 |  |  | $ | (188) |
Schedule of Offsetting Assets | Information related to the effects of offsetting on the Consolidated Balance Sheets (in millions) was as follows:
| As of September 30, 2024
| Derivative Instruments |  | Embedded Derivative Instruments |  | Total
Financial Assets |  |  |  |  |
Gross amount of recognized assets | $ | 16,152 |  |  | $ | 1,132 |  |  | $ | 17,284 |
Gross amounts offset | (6,630) |  |  | – |  |  | (6,630) |
Net amount of assets | 9,522 |  |  | 1,132 |  |  | 10,654 |
Gross amounts not offset: |  |  |  |  |
Cash collateral | (7,156) |  |  | – |  |  | (7,156) |
Non-cash collateral (1) | (2,366) |  |  | – |  |  | (2,366) |
Net amount | $ | – |  |  | $ | 1,132 |  |  | $ | 1,132 |
Financial Liabilities |  |  |  |  |
Gross amount of recognized liabilities | $ | 124 |  |  | $ | 12,938 |  |  | $ | 13,062 |
Gross amounts offset | (38) |  |  | – |  |  | (38) |
Net amount of liabilities | 86 |  |  | 12,938 |  |  | 13,024 |
Gross amounts not offset: |  |  |  |  |
Cash collateral | (8) |  |  | – |  |  | (8) |
Non-cash collateral | (19) |  |  | – |  |  | (19) |
Net amount | $ | 59 |  |  | $ | 12,938 |  |  | $ | 12,997 |
(1) Excludes excess non-cash collateral received of $1.4 billion, as the collateral offset is limited to the net estimated fair value of derivatives after application of netting arrangements.
| As of December 31, 2023
| Derivative Instruments |  | Embedded Derivative Instruments |  | Total
Financial Assets |  |  |  |  |
Gross amount of recognized assets | $ | 10,927 |  |  | $ | 940 |  |  | $ | 11,867 |
Gross amounts offset | (4,453) |  |  | – |  |  | (4,453) |
Net amount of assets | 6,474 |  |  | 940 |  |  | 7,414 |
Gross amounts not offset: |  |  |  |  |
Cash collateral | (5,229) |  |  | – |  |  | (5,229) |
Non-cash collateral (1) | (1,245) |  |  | – |  |  | (1,245) |
Net amount | $ | – |  |  | $ | 940 |  |  | $ | 940 |
Financial Liabilities |  |  |  |  |
Gross amount of recognized liabilities | $ | 967 |  |  | $ | 9,629 |  |  | $ | 10,596 |
Gross amounts offset | (612) |  |  | – |  |  | (612) |
Net amount of liabilities | 355 |  |  | 9,629 |  |  | 9,984 |
Gross amounts not offset: |  |  |  |  |
Cash collateral | (188) |  |  | – |  |  | (188) |
Non-cash collateral (2) | (167) |  |  | – |  |  | (167) |
Net amount | $ | – |  |  | $ | 9,629 |  |  | $ | 9,629 |
(1) Excludes excess non-cash collateral received of $1.3 billion, as the collateral offset is limited to the net estimated fair value of derivatives after application of netting arrangements. (2) Excludes excess non-cash collateral pledged of $82 million, as the collateral offset is limited to the net estimated fair value of derivatives after application of netting arrangements.
Schedule of Offsetting Liabilities | Information related to the effects of offsetting on the Consolidated Balance Sheets (in millions) was as follows:
| As of September 30, 2024
| Derivative Instruments |  | Embedded Derivative Instruments |  | Total
Financial Assets |  |  |  |  |
Gross amount of recognized assets | $ | 16,152 |  |  | $ | 1,132 |  |  | $ | 17,284 |
Gross amounts offset | (6,630) |  |  | – |  |  | (6,630) |
Net amount of assets | 9,522 |  |  | 1,132 |  |  | 10,654 |
Gross amounts not offset: |  |  |  |  |
Cash collateral | (7,156) |  |  | – |  |  | (7,156) |
Non-cash collateral (1) | (2,366) |  |  | – |  |  | (2,366) |
Net amount | $ | – |  |  | $ | 1,132 |  |  | $ | 1,132 |
Financial Liabilities |  |  |  |  |
Gross amount of recognized liabilities | $ | 124 |  |  | $ | 12,938 |  |  | $ | 13,062 |
Gross amounts offset | (38) |  |  | – |  |  | (38) |
Net amount of liabilities | 86 |  |  | 12,938 |  |  | 13,024 |
Gross amounts not offset: |  |  |  |  |
Cash collateral | (8) |  |  | – |  |  | (8) |
Non-cash collateral | (19) |  |  | – |  |  | (19) |
Net amount | $ | 59 |  |  | $ | 12,938 |  |  | $ | 12,997 |
(1) Excludes excess non-cash collateral received of $1.4 billion, as the collateral offset is limited to the net estimated fair value of derivatives after application of netting arrangements.
| As of December 31, 2023
| Derivative Instruments |  | Embedded Derivative Instruments |  | Total
Financial Assets |  |  |  |  |
Gross amount of recognized assets | $ | 10,927 |  |  | $ | 940 |  |  | $ | 11,867 |
Gross amounts offset | (4,453) |  |  | – |  |  | (4,453) |
Net amount of assets | 6,474 |  |  | 940 |  |  | 7,414 |
Gross amounts not offset: |  |  |  |  |
Cash collateral | (5,229) |  |  | – |  |  | (5,229) |
Non-cash collateral (1) | (1,245) |  |  | – |  |  | (1,245) |
Net amount | $ | – |  |  | $ | 940 |  |  | $ | 940 |
Financial Liabilities |  |  |  |  |
Gross amount of recognized liabilities | $ | 967 |  |  | $ | 9,629 |  |  | $ | 10,596 |
Gross amounts offset | (612) |  |  | – |  |  | (612) |
Net amount of liabilities | 355 |  |  | 9,629 |  |  | 9,984 |
Gross amounts not offset: |  |  |  |  |
Cash collateral | (188) |  |  | – |  |  | (188) |
Non-cash collateral (2) | (167) |  |  | – |  |  | (167) |
Net amount | $ | – |  |  | $ | 9,629 |  |  | $ | 9,629 |
(1) Excludes excess non-cash collateral received of $1.3 billion, as the collateral offset is limited to the net estimated fair value of derivatives after application of netting arrangements. (2) Excludes excess non-cash collateral pledged of $82 million, as the collateral offset is limited to the net estimated fair value of derivatives after application of netting arrangements.

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- Definition Presents in tabular form the change in unrealized gain (loss) on derivative instruments in accumulated other comprehensive income. + References No definition available. + Details
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- Definition Schedule of collateral amounts with rights to reclaim or obligation to return cash based on the S&P credit rating of counterparty. + References No definition available. + Details
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- Definition Tabular disclosure of credit derivatives which includes information by sellers of credit derivatives, about each credit derivative, or each group of similar credit derivatives, including (a) the nature of the credit derivative - its term, how it arose, the events or circumstances that would require the seller to perform under the credit derivative, and the current status of the payment/performance risk of the credit derivative; (b) the maximum potential amount of future payments (undiscounted) the seller could be required to make under the credit derivative; (c) the current fair value of the credit derivative; and (d) the nature of any recourse provisions under the credit derivative, and any assets held either as collateral or by third parties. A credit derivative is a derivative instrument (1) in which one or more of its underlyings are related to the credit risk of a specified entity (or a group of entities) or an index based on the credit risk of a group of entities and (2) that exposes the seller to potential loss from credit-risk-related events specified in the contract. Examples of credit derivatives within the scope of this paragraph include, but are not limited to, credit default swaps, credit spread options, and credit index products; also includes a hybrid instrument that has an embedded credit derivative (for example, but not limited to, a credit-linked note). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4J -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4J Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4K -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4K Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4L -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4L + Details
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