Lincoln Financial does not recommend, endorse, sponsor, or otherwise offer Premium Financing. Lincoln does not have an agreement with any Premium Financing organization, is not a party to the loan agreement, and does not receive any form of compensation from any financing arrangement. There are risks associated with commercial Premium Financing including but not limited to interest rate risk, additional collateral requirements, additional loan renewal requirements, and risk the lender could become insolvent. In addition, if the policyowner fails to repay the loan based on the terms, the loan could default and the insurance contract could lapse.

This material is intended for informational and educational purposes only. It is not intended to be investment, legal, or tax advice. Clients should work with their own legal and tax professionals for guidance.

Any tax information contained in this communication, while presented in good faith, is general in nature and is not intended to be a rendering of legal, accounting or tax advice and should not be used without the advice and guidance of a professional Tax Adviser. Furthermore, the information contained herein may not be applicable or suitable to an individual’s specific circumstances or needs and may require consideration of other matters.

Insurance products issued by:

The Lincoln National Life Insurance Company