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    <vip:PortfolioCompaniesN6TextBlock contextRef="c0" id="ixv-145">&lt;p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;The Board of Trustees of Lincoln Variable Insurance Products
Trust recently approved a new sub-advisory agreement between Lincoln Financial Investments Corporation and Nomura Investments Fund Advisers,
a series of Nomura Investment Management Business Trust (&#x201c;NIFA&#x201d;) and a new sub-sub-advisory agreement between NIFA and Macquarie
Investment Management Global Limited (together, the &#x201c;New Sub-Advisory Agreements&#x201d;). The New Sub-Advisory Agreements were
approved in connection with the acquisition of Macquarie Asset Management&#x2019;s U.S. and European public investments business (the
&#x201c;Acquisition&#x201d;). The New Sub-Advisory Agreements will become effective on the closing date of the Acquisition, which is expected
to be on or about November 1, 2025 (the &#x201c;Acquisition Date&#x201d;). As of the Acquisition Date, the following fund names will be
revised accordingly. The Acquisition will not affect the fees or expenses of the funds.&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;table cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 11pt; border-spacing: 0px;"&gt; &lt;tr&gt; &lt;td style="border-bottom: Black 1pt solid; text-align: center; width: 50%; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&lt;b&gt;Former Fund Name&lt;/b&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="border-bottom: Black 1pt solid; text-align: center; width: 50%; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&lt;b&gt;New Fund Name&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,204,204)"&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Macquarie Diversified Floating Rate Fund&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Nomura Diversified Floating Rate Fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Macquarie Mid Cap Value Fund&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Nomura Mid Cap Value Fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,204,204)"&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Macquarie SMID Cap Core Fund&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Nomura SMID Cap Core Fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Macquarie Social Awareness Fund&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Nomura Social Awareness Fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="background-color: rgb(204,204,204)"&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Macquarie U.S. Growth Fund&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Nomura U.S. Growth Fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Macquarie U.S. REIT Fund&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-left: 6pt; vertical-align: top"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Nomura U.S. REIT Fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;








&lt;p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;All other information about the funds, including principal investment
strategies, can be found in the fund&#x2019;s prospectus.&lt;/span&gt;&lt;/p&gt;</vip:PortfolioCompaniesN6TextBlock>
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    <vip:PortfolioCompanyNameTextBlock contextRef="c2" id="ixv-168">&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Nomura Mid Cap Value Fund&lt;/span&gt;</vip:PortfolioCompanyNameTextBlock>
    <vip:PortfolioCompanyNameTextBlock contextRef="c3" id="ixv-174">&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Nomura SMID Cap Core Fund&lt;/span&gt;</vip:PortfolioCompanyNameTextBlock>
    <vip:PortfolioCompanyNameTextBlock contextRef="c4" id="ixv-180">&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Nomura Social Awareness Fund&lt;/span&gt;</vip:PortfolioCompanyNameTextBlock>
    <vip:PortfolioCompanyNameTextBlock contextRef="c5" id="ixv-186">&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;LVIP Nomura U.S. Growth Fund&lt;/span&gt;</vip:PortfolioCompanyNameTextBlock>
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    <dei:EntityRegistrantName contextRef="c0" id="hidden-fact-0">LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M</dei:EntityRegistrantName>
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    <dei:EntityCentralIndexKey contextRef="c0" id="ixv-227">0001048607</dei:EntityCentralIndexKey>
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