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Statutory Information and Restrictions (Tables) | 12 Months Ended
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Dec. 31, 2024
Insurance [Abstract] |
Statutory Capital and Surplus |
| As of December 31,
| 2024 |  | 2023
U.S. capital and surplus | $ | 7,407 |  |  | $ | 8,129 |
| For the Years Ended December 31,
| 2024 |  | 2023 |  | 2022
U.S. net gain (loss) from operations, after-tax | $ | (3,177) |  |  | $ | (2,484) |  |  | $ | 1,730 |
U.S. net income (loss) | (2,268) |  |  | (2,916) |  |  | 1,991 |
U.S. cash dividends to LNC holding company | 491 |  |  | 510 |  |  | 667 |
Effects on Statutory Surplus Compared to NAIC Statutory Surplus | The favorable (unfavorable) effects on statutory surplus compared to NAIC statutory surplus from the use of these prescribed and permitted practices (in millions) were as follows:
| As of December 31,
| 2024 |  | 2023
State Prescribed Practices |  |  |
Calculation of reserves using the Indiana universal life method | $ | (3) |  |  | $ | (1) |
Conservative valuation rate on certain annuities | 1 |  |  | (1) |
Calculation of reserves using continuous CARVM | 1 |  |  | (1) |
Conservative Reg 213 reserves on variable annuity and individual life contracts | 20 |  |  | (31) |
State Permitted Practice |  |  |
Derivative instruments and equity indexed reserves | (232) |  |  | (170) |
Assets in group fixed annuity contracts held at general account balances | 304 |  |  | 332 |
Vermont Subsidiaries Permitted Practices |  |  |
Lesser of LOC and XXX additional reserve as surplus | 1,722 |  |  | 1,776 |
LLC notes and variable value surplus notes | 1,320 |  |  | 1,444 |
Excess of loss reinsurance agreements | 541 |  |  | 563 |

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- Definition Disclosure of difference from applying state prescribed or permitted statutory accounting practices rather than statutory accounting practices prescribed by National Association of Insurance Commissioners, by type of permitted or prescribed practice. + References No definition available. + Details
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- Definition Detail reflecting statutory capital and surplus, net income and the differences between financial reports which are in conformity with generally accepted accounting principles and the statutory financial statements which also use state permitted or prescribed accounting practices. + References No definition available. + Details
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