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                                                                    Exhibit 4(b)

                       ESTATE ENHANCEMENT BENEFIT RIDER


The Estate Enhancement Benefit Rider is made a part of the Contract to which it
is attached (this Contract).

As used in this form: (1) the Estate Enhancement Benefit Rider will be referred
to as "this Rider"; and (2) the Estate Enhancement Benefit provided by this
Rider will be referred to as the Death Benefit.

The Death Benefit provided by this Rider is only in effect: (1) for Non-
Qualified Contracts and Contracts sold as Individual Retirement Annuities (IRA
and Roth IRA) under Code Section 408(b) or 408A of the Internal Revenue Code of
1986, as amended; and (2) for Contracts where the Owner, Joint Owner (if
applicable) and Annuitant are all under the age of 76 on the Contract Date.

The following language shall replace the third paragraph of Section 3.03
(VALUATION OF THE VARIABLE ACCOUNT ALLOCATIONS) of this Contract:

  The daily charge imposed on a Variable Sub-account for any Valuation Period
  represents the daily mortality and expense risk charge and the daily
  administrative charge adjusted for the number of calendar days in the
  Valuation Period. On an annual basis, this daily charge will not exceed the
  level described below:

     For any Valuation Period this Rider is in effect for this Contract, on an
     annual basis the daily charge will not exceed [1.80%] of the average daily
     net assets of the Variable Sub-account if the Enhancement Rate described in
     Section 6.01 below is greater than 0.0% or [1.60%] of the average daily net
     assets of the Variable Sub-account if the Enhancement Rate is equal to
     0.0%.

The following language shall replace Article 6 (DEATH BENEFITS) of this Contract
in its entirety:

  ARTICLE 6
  DEATH BENEFIT

  6.01 DEATH BEFORE THE ANNUITY COMMENCEMENT DATE

  Entitlement

  If there is a single Owner, upon the death of the Owner LNL will pay a Death
  Benefit to the designated Beneficiary(s) in accordance with the terms of
  Article 8. If the designated Beneficiary of the Death Benefit is the surviving
  spouse of the deceased Owner, the spouse may elect to continue this Contract
  as the new Owner. Upon the death of the spouse who continues the Contract as
  the new Owner, LNL will pay a Death Benefit to the designated Beneficiary(s)
  named by the spouse as the new Owner in accordance with the terms of Article
  8. If there are no designated Beneficiaries, LNL will pay a Death Benefit to
  the Owner's estate.

  If there are Joint Owners, upon the death of the first Joint Owner LNL will
  pay a Death Benefit to the surviving Joint Owner. If the surviving Joint Owner
  is the spouse of the deceased Joint Owner, then the spouse may elect to
  continue this Contract as sole Owner. Upon the death of the Joint Owner who
  continues this Contract, LNL will pay a Death Benefit to the designated
  Beneficiary(s) in accordance with the terms of Article 8.

  If the Annuitant is also the Owner or a Joint Owner, the Death Benefit paid on
  the death of the Annuitant will be subject to the Contract provisions
  regarding death of Owner or a Joint Owner. If the surviving spouse of the
  deceased Annuitant assumes this contract, the Contingent Annuitant, if any,
  will become the Annuitant. If there is no Contingent Annuitant, the surviving
  spouse will become the Annuitant.

  If an Annuitant who is not the Owner or a Joint Owner dies, then the
  Contingent Annuitant, if one is named, becomes the Annuitant and no Death
  Benefit is payable upon the death of the Annuitant. If no Contingent Annuitant
  is named, the Owner (or younger of Joint Owners) becomes the Annuitant. In
  lieu of continuing this Contract, a Death Benefit may be paid to the Owner
  (and Joint Owner in equal shares if applicable) if the Annuitant named on this
  Contract has not been changed, except upon death of a prior Annuitant, and
  written notification of the election to receive the Death Benefit is received
  by LNL within 75 days of the death of the Annuitant.

  If the Owner is a corporation or other non-individual (non-natural person),
  the death of the Annuitant will be treated as the death of the Owner.
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  The Death Benefit will be paid upon approval by LNL after LNL is in receipt
  of: (1) due proof, satisfactory to LNL, of the death; (2) written
  authorization for payment; and (3) all required claim forms, fully completed.

  Due proof of death may be: (1) a certified copy of the death certificate; (2)
  a certified copy of a decree of a court of competent jurisdiction as to the
  findings of death; or (3) any other proof of death acceptable to LNL.

  Determination of Amount

  The Death Benefit is equal to the greatest of the following four amounts:

  1) The Contract Value on the Valuation Date the Death Benefit is approved by
     the LNL Home Office for payment.

  2) The sum of all Purchase Payments minus all withdrawals, partial
     annuitizations and premium tax (if any) made, effected or incurred.

  3) The highest Contract Value on the Contract Date or on any Contract Date
     anniversary (determined before the allocation of any Purchase Payments on
     that Contract Date anniversary) prior to the 81st birthday of the deceased
     individual (Owner, Joint Owner, or Annuitant) and prior to the date of
     death of the individual (Owner, Joint Owner, or Annuitant) for whom a death
     claim is approved by the LNL Home Office for payment. The highest Contract
     Value is adjusted for certain transactions. It is increased by Purchase
     Payments made on or after that Contract Date anniversary on which the
     highest Contract Value is obtained. It is decreased by partial withdrawals,
     partial annuitizations and premium tax (if any) made, effected or incurred
     on or after that Contract Date anniversary on which the highest Contract
     Value is obtained.

  4) The Contract Value on the Valuation Date the Death Benefit is approved by
     the LNL Home Office for payment plus an amount equal to the result of the
     Enhancement Rate multiplied times the lesser of: (a) the Contract Earnings;
     or (b) the Covered Earnings Limit. The Enhancement Rate, Contract Earnings
     and Covered Earnings Limit are described below:


                                   Age of oldest Owner, Joint Owner or Annuitant
                                   on date when this Rider became effective
                                   ----------------------------------------

                                   Ages [0-69]    Ages [70-75]    Ages [76+]
     Enhancement Rate equals:       [40.0%]         [25.0%]         [0.0%]

     Contract Earnings equals:

     1) the Contract Value as of the date of death of the individual (Owner,
        Joint Owner, or Annuitant) for whom a death claim is approved by the LNL
        Home Office; minus

     2) each Purchase Payment that is made to this Contract on or after the
        Contract Date and prior to the date of death of the individual (Owner,
        Joint Owner, or Annuitant) for whom a death claim is approved by the LNL
        Home Office; plus

     3) the amount by which each withdrawal made:

        a) on or after the effective date of this Contract; and

        b) prior to the date of death of the individual (Owner, Joint Owner, or
           Annuitant) for whom a death claim is approved by the LNL Home office;

        exceeded the Contract Earnings immediately prior to the withdrawal.

     Covered Earnings Limit equals [200%] of:

     1) the initial Purchase Payment; plus

     2) each Purchase Payment that is made to this Contract on or after the
        Contract Date and prior to both the date of death of the individual
        (Owner, Joint Owner, or Annuitant) for whom a death claim is approved by
        the LNL Home Office and the Contract Date anniversary immediately
        preceding the 76th birthday of the oldest of the Owner, Joint Owner (if
        applicable) or Annuitant; minus

     3) the amount by which each withdrawal made:

        a) on or after the effective date of this Contract; and

        b) prior to the date of death of the individual (Owner, Joint Owner, or
           Annuitant) for whom a death claim is approved by the LNL Home Office;

        exceeded the Contract Earnings immediately prior to the withdrawal.

  If the recipient of the Death Benefit is the surviving spouse of the deceased
  individual, the surviving spouse may elect to receive the Death Benefit by
  continuing this Contract as the sole Owner and having paid into this Contract
  the excess, if any, of the Death Benefit over the Contract Value on the date
  the Death Benefit is approved by the LNL Home Office for payment. If the
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  surviving spouse elects to continue this Contract as the sole Owner, this
  Rider will continue in effect for this Contract and provide a subsequent Death
  Benefit, but with the following three changes:

  1) The Enhancement Rate used to calculate a subsequent Death Benefit will be
     determined by the age of the older of the surviving spouse or the Annuitant
     on the date the original Death Benefit was approved for payment.

  2) The Contract Earnings for a subsequent Death Benefit will equal:

     a) the Contract Value as of the date of death of the individual (Surviving
        spouse or Annuitant) for whom a death claim for a subsequent Death
        Benefit is approved by the LNL Home Office; minus

     b) the original Death Benefit; minus

     c) each Purchase Payment that is made to this Contract on or after the date
        the original Death Benefit was approved for payment and prior to the
        date of death of the individual (Surviving spouse or Annuitant) for whom
        a death claim for a subsequent Death Benefit is approved by the LNL Home
        Office; plus

     d) the amount by which each withdrawal made:

        1) on or after the date the original Death Benefit was approved for
           payment; and

        2) prior to the date of death of the individual (Surviving spouse or
           Annuitant) for whom a death claim for a subsequent Death Benefit is
           approved by the LNL Home Office;

        exceeded the Contract Earnings immediately prior to the withdrawal.

  3) The Covered Earnings Limit will equal [200%] of:

     a) the original Death Benefit; plus

     b) each Purchase Payment that is made to this Contract on or after the date
        the original Death Benefit was approved for payment and prior to both
        the date of death of the individual (Surviving spouse or Annuitant) for
        whom a death claim for a subsequent Death Benefit is approved by the LNL
        Home Office and the Contract Date anniversary immediately preceding the
        76th birthday of the older of the surviving spouse or the Annuitant;
        minus

     c) the amount by which each withdrawal made:

        1) on or after the date the original Death Benefit was approved for
           payment; and

        2) prior to the date of death of the individual (Surviving spouse or
           Annuitant) for whom a death claim for a subsequent Death Benefit is
           approved by the LNL Home Office;

        exceeded the Contract Earnings immediately prior to the withdrawal.

  The Death Benefit will not be paid upon the death of any Owner, Joint Owner or
  Annuitant who has been changed after the effective date of this Contract,
  unless such change is a result of the death of the Annuitant or a result of
  the surviving spouse continuing this Contract as the sole Owner. This Rider
  will terminate upon the occurrence of any of the following: (1) payment of the
  original Death Benefit, unless this Contract is continued by the surviving
  spouse as the sole Owner in which case this Rider will terminate upon payment
  of the subsequent Death Benefit; or (2) annuitization of this Contract; or (3)
  termination of this Contract.

  Payment of Amount

  The Death Benefit payable upon the death of the Owner, or after the death of
  the first Joint Owner, or upon the death of the spouse who continues this
  Contract, will be distributed to the designated Beneficiary(s) as follows:

  1) the Death Benefit must be completely distributed within five years of the
     Owner's (or Joint Owner's) date of death; or

  2) the designated Beneficiary may elect, within the one year period after the
     Owner's date of death, to receive the Death Benefit in substantially equal
     installments over the life of such designated Beneficiary or over a period
     not extending beyond the life expectancy of such designated Beneficiary;
     provided that such distributions begin not later than one year after the
     Owner's date of death.

  The Death Benefit payable upon the death of the Annuitant, if elected by the
  Owner or Joint Owner within 75 days of the death of the Annuitant, will be
  distributed to the Owner or Joint Owner in either the form of a lump sum or an
  Annuity Payment Option. An Annuity Payment Option must be selected within 60
  days after the LNL Home Office approves the death claim (see the Entitlement
  provision).

  If a lump sum settlement is elected, the proceeds will be mailed within seven
  days of approval by LNL of the claim. This payment may be postponed as
  permitted by the Investment Company Act of 1940.

  Notwithstanding any provision of this Contract to the contrary, no payment of
  proceeds provided under this Contract will be allowed that does not satisfy
  the requirements of Code Section 72(s) or 401(a)(9) as applicable, as amended
  from time to time.
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  All Death Benefit payments will be subject to the laws and regulations
  governing death benefits.

  6.02 DEATH ON OR AFTER THE ANNUITY COMMENCEMENT DATE

  The Death Benefit described in Section 6.01 is no longer applicable and will
  terminate upon the commencement of Annuity Payments.

  If the Owner or Joint Owner dies on or after the Annuity Commencement Date,
  any remaining benefits payable will continue to be distributed under the
  Annuity Payment Option then in effect. The rights of ownership granted by this
  Contract will pass to the Joint Owner, if any, otherwise to the Beneficiary.

  If there is no named Beneficiary at the time of the Owner's or last surviving
  Joint Owner's death, the rights of ownership will pass to the Annuitant, if
  still living; otherwise to the Joint Annuitant (if applicable). If no named
  Joint Owner, Beneficiary, Annuitant, or Joint Annuitant survives the Owner,
  any remaining benefits payable will continue to the Owner's estate.

  On receipt of due proof of death (see the Entitlement provision) of the
  Annuitant or both Joint Annuitants, any remaining benefits payable under the
  Annuity Payment Option will be paid to the Owner, if living at the time of the
  death of the Annuitant(s); otherwise to the Joint Owner (if applicable), if
  living at the time of the death of the Annuitant(s); otherwise to the
  Beneficiary. If there is no Beneficiary, any remaining benefits payable will
  continue to the Annuitant's estate.


                  The Lincoln National Life Insurance Company



                        Nancy J. Alford, Vice President