Statutory Information and Restrictions (Tables)

12 Months Ended

Dec. 31, 2018

Statutory Information and Restrictions [Abstract]

Statutory Capital and Surplus

	As of December 31,
	2018		2017
U.S. capital and surplus	$	8,330	$	8,074

	For the Years Ended December 31,
	2018		2017		2016
U.S. net gain (loss) from operations, after-tax	$	686	$	1,312	$	1,088
U.S. net income (loss)		1,013		1,452		982
U.S. dividends to LNC holding company		910		954		950

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

	As of December 31,
	2018			2017
State Prescribed Practices
Calculation of reserves using the Indiana universal life method	$	36		$	54
Conservative valuation rate on certain annuities		(55	)		(50	)
Vermont Subsidiaries Permitted Practices(1)
Lesser of LOC and XXX additional reserve as surplus		1,959			1,965
LLC notes and variable value surplus notes		1,634			1,585
Excess of loss reinsurance treaties		330			185

⁽¹⁾ These permitted practices are related to structures that continue to be allowed in accordance with the grandfathered structures under the provisions of AG48.