Item 7.01. Regulation FD Disclosure
Lincoln National Corporation has posted to its website the Annual Statements of
The Lincoln National Life Insurance Company, First Penn-Pacific Life Insurance
Company and Lincoln Life and Annuity Company of New York filed with the
insurance department of their respective states and prepared in accordance with
statutory accounting practices prescribed or permitted by the applicable state
insurance departments. The Annual Statements are available at
www.lincolnfinancial.com.
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