07/08/2026 | Press release | Distributed by Public on 07/08/2026 09:08
LINCOLN VARIABLE INSURANCE PRODUCTS TRUST
Explanatory Note
Registration Statement on Form N-14 filed with the Securities Exchange Commission (the "SEC") on March 13, 2026, relating to the reorganization of LVIP American Century Large Company Value Fund ("Acquired Fund") with and into the corresponding LVIP American Century Value Fund ("Acquiring Fund") (Accession 0001193125-26-106330).
The purpose of this Post-Effective Amendment No. 2 to the Registration Statement on Form N-14 is to file the final agreement and plan of reorganization and tax opinions for the reorganization of the Acquired Fund identified below, with and into the Acquiring Fund.
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Acquired Fund |
Acquiring Fund |
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| LVIP American Century Large Company Value Fund | LVIP American Century Value Fund |
1
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(1)
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Declaration of Trust.
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(a)
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(b)
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(2)
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By-laws.
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(a)
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(3)
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N/A
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(4)
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Agreements and Plans of Reorganization.
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(a)
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Agreement and Plan of Reorganization, filed herewith.
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(5)
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Articles II, VII, and VIII of the Agreement and Declaration of Trust and Articles III, V and VI of the Amended Bylaws,
incorporated by reference into Exhibits (a) and (b) hereto, define the rights of holders of shares.
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(6)
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Investment Advisory Contracts.
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(a)
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(1)
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(2)
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(b)
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(c)
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Reserved.
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(d)
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Sub-Advisory Contracts.
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(1)
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(i)
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(2)
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(i)
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(ii)
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(3)
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(i)
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(4)
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(i)
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(5)
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(6)
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(i)
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(ii)
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(iii)
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(7)
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(i)
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(8)
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(i)
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(9)
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(i)
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(ii)
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(10)
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(11)
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Reserved.
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(12)
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(i)
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(13)
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(14)
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(i)
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(ii)
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(15)
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(i)
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(16)
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(i)
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(17)
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(i)
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(18)
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(19)
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(20)
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(i)
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(ii)
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(iii)
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(iv)
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(v)
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(vi)
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(vii)
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(21)
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(i)
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(ii)
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(22)
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(i)
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(23)
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(24)
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(i)
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(ii)
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(25)
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(i)
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(26)
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(i)
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(ii)
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(27)
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(i)
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(ii)
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(iii)
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(28)
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(i)
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(29)
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(i)
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(30)
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(31)
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(32)
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(i)
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(33)
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Reserved.
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(34)
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(35)
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(i)
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(ii)
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(36)
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(i)
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(ii)
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(37)
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(i)
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(38)
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(i)
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(ii)
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(39)
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(i)
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(ii)
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(iii)
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(40)
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(i)
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(41)
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(i)
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(42)
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(i)
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(ii)
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(43)
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(44)
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(45)
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(46)
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(47)
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(48)
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(49)
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(50)
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(51)
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(52)
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(53)
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(54)
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(7)
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Underwriting Contracts.
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(a)
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(1)
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(2)
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(8)
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N/A
|
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(9)
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Custodian Agreements.
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(a)
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||||
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(1)
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(2)
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(3)
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(10)
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Rule 12b-1 Plan and Rule 18f-3 Plan.
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(a)
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||||
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(1)
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(b)
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||||
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(1)
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(2)
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||||
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(c)
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||||
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(11)
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Legal Opinion.
|
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(a)
|
||||
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(b)
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||||
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(c)
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||||
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(d)
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Opinion of Dechert LLP regarding tax matters, filed herewith.
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(e)
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Opinion of Dechert LLP regarding tax matters, filed herewith.
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(12)
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(a)
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N/A
|
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(13)
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Other Material Contracts.
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(a)
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||||
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(1)
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||||
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(b)
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||||
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(i)
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||||
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(ii)
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||||
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(c)
|
||||
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(1)
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||||
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(2)
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||||
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(d)
|
||||
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(1)
|
||||
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(2)
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||||
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(e)
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Consulting Agreements
|
|||
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(1)
|
||||
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(2)
|
||||
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(f)
|
||||
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(g)
|
||||
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(14)
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(a)
|
|||
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(15)
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N/A
|
|||
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(16)
|
(a)
|
|||
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(17)
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Codes of Ethics.
|
|||
|
(a)
|
||||
|
(b)
|
||||
|
(c)
|
||||
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(18)
|
N/A
|
|||
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LINCOLN VARIABLE INSURANCE PRODUCTS TRUST
|
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By: /s/Gordon Huellmantel
Gordon Huellmantel
Senior Vice President
|
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Signature
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Title
|
|
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By:
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/s/John Morriss*
John Morriss
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Chairman of the Board, Trustee and President
(Principal Executive Officer)
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By:
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/s/James Hoffmayer
James Hoffmayer
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Chief Accounting Officer
(Principal Accounting Officer and Principal Financial Officer)
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/s/Steve A. Cobb*
Steve A. Cobb
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Trustee
|
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/s/Peter F. Finnerty*
Peter F. Finnerty
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Trustee
|
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/s/Ken C. Joseph*
Ken C. Joseph
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Trustee
|
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/s/Barbara L. Lamb*
Barbara L. Lamb
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Trustee
|
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/s/Pamela L. Salaway*
Pamela L. Salaway
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Trustee
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/s/Manisha A. Thakor*
Manisha A. Thakor
|
Trustee
|
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/s/Brian W. Wixted*
Brian W. Wixted
|
Trustee
|
|
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/s/Nancy B. Wolcott*
Nancy B. Wolcott
|
Trustee
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By:
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/s/Gordon Huellmantel
Gordon Huellmantel
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Attorney-in-Fact
|