Statutory Information and Restrictions (Tables)

12 Months Ended

Dec. 31, 2017

Statutory Information and Restrictions [Abstract]

Statutory information

	As of December 31,
	2017		2016
U.S. capital and surplus	$	8,263	$	8,218

	For the Years Ended December 31,
	2017		2016		2015
U.S. net gain (loss) from operations, after-tax	$	1,329	$	1,111	$	635
U.S. net income (loss)		1,468		1,002		838
U.S. dividends to LNC holding company		974		970		1,175

Effects on statutory surplus compared to NAIC statutory surplus from the use of prescribed and permitted practices

	As of December 31,
	2017			2016
State Prescribed Practices
Calculation of reserves using the Indiana universal life method	$	54		$	79
Conservative valuation rate on certain annuities		(50	)		(49	)
Vermont Subsidiaries Permitted Practices(1)
Lesser of LOC and XXX additional reserve as surplus		1,965			2,855
LLC notes and variable value surplus notes		1,585			-
Excess of loss reinsurance treaties		185			-