Document:

Exhibit 4(f)

  

  
    [CERTAIN PORTIONS OF THIS EXHIBIT CONTAIN CONFIDENTIAL INFORMATION. THE

    CONFIDENTIAL PORTIONS OF THIS EXHIBIT ARE IDENTIFIED AS [REDACTED] AND HAVE

    BEEN OMITTED.]

  

   

  

  

  The Lincoln National Life Insurance Company

  

  

  VARIABLE ANNUITY LIVING BENEFITS RIDER

  Contract Number: [0123456]

  Rider Date: [February 1, 2020]

  Owner(s): [John Doe]

  Measuring Life Option: [Single]

  Guaranteed Maximum Annual Protected Lifetime Income Fee: [2.25%]

  Initial Annual Protected Lifetime Income Fee: [1.10%]

  Enhancement Rate: [6%]

  Enhancement Period: [10] Years

  

  

  This optional Rider is made a part of the entire Contract to which it is attached.  Except as stated in this Rider, it is subject to all provisions contained in the Contract.  Coverage under this
    Rider begins on the Rider Date shown above.

  

  

  Summary of Rider Provisions

  This Rider provides that the Owner may withdraw, each Benefit Year, an amount up to the Protected Annual Income, for the lifetime(s) of the Measuring Life(s), if certain conditions
    are satisfied as described in this Rider.  The Protected Annual Income is a percentage of the Protected Income Base.

  

  

  Additional Purchase Payment Restriction

  Subject to any further limitations stated in the Contract to which this Rider is attached and the Maximum Protected Income Base limit, cumulative additional Purchase Payments after
    the first Benefit Year may not equal or exceed $100,000 without prior Home Office approval. If the Contract Value is $0, then no additional Purchase Payments will be approved and added to the Contract.

  

  

  Allocation Restriction

  While this Rider is in effect, the Fixed Account, if any, or Variable Subaccounts available for allocation may be limited if the Allocation Amendment is attached to the Contract.

  

  

  DEFINITIONS

  Annuitant is the Natural Person used to determine the benefits if the Measuring Life Option is Single.  The
    Annuitant is one of two Natural Persons used to determine the benefits if the Measuring Life Option is Joint.  The Contract may only have one Annuitant.  The Annuitant may not be changed.

  Benefit Year is each 12-month period starting with the Rider Date shown above and each Rider Date Anniversary thereafter.

  Company, We, Us, and Our refer to The Lincoln National Life Insurance Company.

  Initial Enhancement Period is the period that begins on the Rider Date and ends after the Enhancement Period shown
    on Page 1 of this Rider.

  Measuring Life is a Natural Person used to determine the benefits under this Rider. Measuring Life includes any Annuitant, Owner, Joint Owner
    and Secondary Life.

  Measuring Life Option indicates how many Natural Persons are used to determine the benefits under this Rider.  Under the Single Measuring Life
    Option, the Annuitant is used to determine the benefits under this Rider.  Under the Joint Measuring Life Option, the Annuitant and the Secondary Life are used to determine the benefits under this Rider.  The Measuring Life Option may not be changed
    after the Rider Date.

  Natural Person is a human being.

  Non-Natural Person, for purposes of this Rider, includes a trust, corporation, partnership or association.

  
    
      

  

  

  

  Purchase Payments, for the purpose of this Rider, are the amounts paid into the
    Contract by the Owner including Bonus Credits, if any, before deduction of any Sales Charges. Bonus Credits and Sales Charges, if any, are shown on the Contract Specifications.

  Rider Date Anniversary is the same calendar day as the Rider Date, each subsequent calendar year, if such date is a Valuation Date.  If in any
    calendar year, such calendar day is not a Valuation Date, the Rider Date Anniversary will be the first Valuation Date following such calendar day.

  A quarterly anniversary of the Rider Date is the same calendar day as the Rider Date of every third month following the previous Rider Date, if such date is a Valuation Date.  If
    such day is not a Valuation Date, and a Protected Lifetime Income Fee is due, that fee will be deducted on the first Valuation Date following such calendar day.

  Secondary Life is the second Natural Person, if any, used to determine the benefits under this Rider if the Measuring Life Option is Joint. 
    The Secondary Life may not be changed.  The Secondary Life may also be considered a joint annuitant, solely for the purposes of being a Measuring Life under this Rider and not for any other purposes in any other Rider or the Contract

  Systematic Required Minimum Distributions are systematic monthly or quarterly installments withdrawn
    via Our automatic withdrawal service of the amount needed to satisfy the Owner’s required minimum distribution as determined by Us in accordance with the IRC Section 401(a)(9)(A), as amended from time to time, for the Contract to which this Rider is
    attached.

  Withdrawal is the gross amount of a Withdrawal before any applicable charges, fees and/or Interest
    Adjustment/Market Value Adjustment. Withdrawals are Conforming Withdrawals or Excess Withdrawals. Any Withdrawal that otherwise is a Conforming Withdrawal, but that is not made payable to the original Owner or the original Owner’s bank account, or to
    the original Annuitant or the original Annuitant’s bank account, if the Owner is a Non-Natural Person, will be treated as an Excess Withdrawal. Under the Joint Measuring Life Option, if the Owner is a Non-Natural Person, upon the death of the original
    Annuitant where the Secondary Life continues the Contract, any Withdrawal that otherwise is a Conforming Withdrawal, but is not made payable to the succeeding Annuitant or the succeeding Annuitant’s bank account, will be treated as an Excess
    Withdrawal.

  Conforming Withdrawals are all Withdrawals to the extent that the cumulative amount withdrawn (including the current
    Withdrawal) from the Contract in that Benefit Year is equal to or less than the Protected Annual Income. If the Owner receives only Systematic Required Minimum Distributions during a Benefit Year, all Systematic Required Minimum Distributions during
    that Benefit Year will be treated as Conforming Withdrawals.  However, if a Withdrawal other than Systematic Required Minimum Distributions occurs during a Benefit Year, then this Withdrawal and any subsequent Withdrawals,
    including Systematic Required Minimum Distributions, will be treated as Excess Withdrawals to the extent that the cumulative amount withdrawn in that Benefit Year exceeds the Protected Annual Income.

  Excess Withdrawals are all Withdrawals to the extent that the cumulative amount withdrawn (including the current Withdrawal)
    from the Contract in that Benefit Year exceeds the Conforming Withdrawal.

  

  

  RIDER BENEFIT

  

  

  Protected Income Base

  The Protected Income Base is the value used to calculate the Protected Annual Income and the Protected Lifetime Income Fees.

  

  

  If the Rider Date is the Contract Date, then the initial Protected Income Base will be equal to the initial Purchase Payment.  If the Rider Date is after the Contract Date, then the initial Protected
    Income Base will be equal to the Contract Value on the Rider Date.

  

  

  On a Rider Date Anniversary, the Protected Income Base may be adjusted by an Enhancement or an Account Value lock in as described below. The Protected Income Base is also increased by an additional
    Purchase Payment on the Valuation Date it is approved and added to the Contract or reduced upon an Excess Withdrawal as described below.

  

  

  Upon each Conforming Withdrawal, the Protected Income Base will not change.

  
    
      

  

  

  

  Maximum Protected Income Base

  The Protected Income Base is subject to a $10,000,000 maximum of the combined Protected Income Base values, Protected Amount values, Income Base values, Guaranteed Amount and other
    guaranteed amounts for all Company annuity contracts and annuity riders, including annuity contracts with an affiliated company, for which the Annuitant or Secondary Life, if applicable, is a Measuring Life or Owner.

  

  

  If this maximum is exceeded, the Protected Income Base values, Protected Amount values, Income Base values Guaranteed Amount and other and guaranteed amounts for each applicable annuity contract and
    annuity rider will be reduced proportionately so the combined amount values do not exceed the maximum stated above.

  

  

  The Protected Amount, Income Base and Guaranteed Amount are the values used to calculate the amounts available for the Protected Annual Income, Guaranteed Annual Income or Maximum Annual Withdrawal
    and determine the rider charges under a Company annuity contract or an annuity rider, including annuity contracts with an affiliated company.  The Protected Income Base under this Rider means the Protected Amount, Income Base or Guaranteed Amount for
    the purposes of calculating the Protected Amount maximum, Income Base maximum or Guaranteed Amount maximum for such Company annuity contract or an annuity rider, including annuity contracts with an affiliated company.

  

  

  Enhancement Base

  The Enhancement Base is the value used to calculate the amount that may be added to the Protected Income Base upon an Enhancement. The initial Enhancement Base is equal to the
    initial Protected Income Base.

  

  

  On a Rider Date Anniversary, the Enhancement Base is adjusted upon an Account Value lock in as described below. The Enhancement Base is also increased by an additional Purchase Payment on the
    Valuation Date it is approved and added to the Contract or reduced upon an Excess Withdrawal as described below.

  

  

  Upon each Conforming Withdrawal or an Enhancement, the Enhancement Base will not change.

  

  

  Adjustments to the Protected Income Base or the Enhancement Base

  The Protected Income Base and the Enhancement Base may be adjusted as described in the provisions below.

  

  

  Adjustments for Additional Purchase Payments

  If an additional Purchase Payment is approved and added to the Contract, the Protected Income Base and the Enhancement Base will each be increased by the amount of the additional Purchase Payment.

  

  

  Additional Purchase Payments may affect the Protected Lifetime Income Fee due pursuant to the Protected Lifetime Income Fee provision of this Rider.

  

  

  Adjustments for Excess Withdrawals

  Upon each Excess Withdrawal, the Protected Income Base and the Enhancement Base will each be reduced in the same proportion that the Excess
    Withdrawal reduced the Contract Value.

  

  

  Adjustments for an Account Value lock in

  Upon an Account Value lock in, the Protected Income Base and the Enhancement Base will each be increased to an amount equal to the Contract
    Value.

  

  

  On each Rider Date Anniversary, an Account Value lock in will occur only if all the following conditions are satisfied:

  
    	
            (a)

          	
            all Measuring Lives as of that Valuation Date are under attained age 86; and

          

  

  
    	
            (b)

          	
            the Contract Value as of that Valuation Date is greater than the Protected Income Base; and

          

  

  
    	
            (c)

          	
            the Account Value lock in would increase the Protected Income Base at least as much as an Enhancement that may have occurred on such Rider Date
              Anniversary.

          

  

  

  

  Upon an Account Value lock in, the Protected Lifetime Income Fee may increase to the Protected Lifetime Income Fee currently in effect, subject to the Guaranteed Maximum Annual Protected Lifetime
    Income Fee shown on Page 1 of this Rider. Any adjustment for an Account Value lock in may be declined if the Protected Lifetime Income Fee increased, as described in the Protected Lifetime Income Fee provision of this Rider. If the Owner does not
    decline the Account Value lock in, as described in the Protected Lifetime Income Fee provision of this Rider, the increase to the Protected Income Base and Enhancement Base will be deemed accepted by the Owner.

  

  

  If the Owner declines the Account Value lock in, the Protected Income Base and Enhancement Base will be the Protected Income Base and Enhancement Base on the
    Valuation Date immediately prior to the Rider Date Anniversary, subject to adjustments for Withdrawals and additional Purchase Payments.

  

  

  Future Account Value lock ins may occur after declining an Account Value lock in.

  

  

  Adjustment for an Enhancement

  On each Rider Date Anniversary, in accordance with the conditions of this provision, the Protected Income Base will automatically be increased by an amount that is equal to (A)
    multiplied by (B), where:

  
    
      	

            	(A)	
              is the Enhancement Base less any Purchase Payments approved and added to the Contract in the preceding Benefit Year (except any Purchase Payment approved and added to the Contract within the first 90 days after the Rider Date); and

            

    

  

  
    
      	

            	(B)	
              is the Enhancement Rate shown on Page 1 of this Rider.

            

    

  

   

  

  The Enhancement will occur only if all the following conditions are satisfied:

  
    	
            (a)

          	
            the preceding Benefit Year is during the Enhancement Period shown on Page 1 of this Rider, which begins on the Rider Date and restarts upon an Account
              Value lock in; and

          

  

  
    	
            (b)

          	
            no Withdrawal occurred in the preceding Benefit Year; and

          

  

  
    	
            (c)

          	
            all Measuring Lives are under attained age 86; and

          

  

  
    
      	

            	 (d)	
              the Enhancement would increase the Protected Income Base more than an Account Value lock in that may have occurred and been accepted on the Rider Date Anniversary.

            

    

  

  

  

  The Enhancement will occur after the Owner declines an Account Value lock in if all other conditions in this provision have been satisfied and the preceding Benefit Year
    is during the Initial Enhancement Period shown on Page 1 of this Rider.

  

  

  Upon an Enhancement after the Initial Enhancement Period, the Protected Lifetime Income Fee may increase to the fee currently in effect, subject to the Guaranteed Maximum
    Annual Protected Lifetime Income Fee shown on Page 1 of this Rider.

  

  

  Any adjustment for an Enhancement after the Initial Enhancement Period may be declined if the Protected Lifetime Income Fee increased, as described in the Protected Lifetime Income Fee provision of
    this Rider. If the Owner declines the Enhancement because of a Protected Lifetime Income Fee increase, the Enhancement will not occur. If the Owner does not decline the Enhancement as described in the Protected
    Lifetime Income Fee provision of this Rider, the increase to the Protected Income Base will be deemed accepted by the Owner.

  

  

  If the Owner declines the Enhancement, the Protected Income Base will be the Protected Income Base on the Valuation Date immediately prior to the Rider Date Anniversary, subject to adjustments for
    Withdrawals and additional Purchase Payments.

  

  

  Future Enhancements may occur after declining an Enhancement.

  

  

  

  

  

  

  Protected Annual Income Amount

  The Protected Annual Income is an amount that may be withdrawn from the Contract by the Owner each Benefit Year as a Conforming Withdrawal. If the Measuring Life Option is Joint, the
    Protected Annual Income available is based upon the attained age of the younger or surviving Measuring Life on the Rider Date. The Protected Annual Income may be withdrawn during the lifetime(s) of all Measuring Lives until
    the Protected Annual Income or Protected Income Base are reduced to $0.

  

  

  The initial Protected Annual Income is determined on the Rider Date by multiplying the Protected Income Base by a Protected Annual Income Rate from the applicable Protected Annual Income Rate Table
    below, which varies by age and the Measuring Life Option.  If the Measuring Life Option is Joint, the Protected Annual Income Rate will be based upon the younger or surviving Measuring Life on the Rider Date.

  

  

  The Protected Annual Income will change upon an Account Value lock in, an Enhancement, an additional Purchase Payment or an Excess Withdrawal as described below.

  

  

  Protected Annual Income Rate

  The Protected Annual Income Rate used to calculate the initial Protected Annual Income will be based upon the attained age of the Measuring Life on the Rider Date. If the Measuring
    Life Option is Joint, the Protected Annual Income Rate used to calculate the initial Protected Annual Income will be based upon the attained age of the younger or surviving Measuring Life on the Rider Date.

  

  

  Thereafter, the Protected Annual Income Rate will not change.

  

  

  Protected Annual Income Rate Table

  	
          Single Measuring Life Option

        	
          Joint Measuring Life Option

        
	
          Age of Measuring Life on Rider Date

        	
          Protected Annual Income Rate

        	
          Age of Younger or Surviving Measuring Life on Rider Date

        	
          Protected Annual Income Rate

        
	
          [48]

        	
           

          

           

          

           

          

           

          

          

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            

            [REDACTED]

        	
          [48]

        	
           

          

           

          

          

            

            

            

            

            

            

            

            

            

            

            

              

              

              

              

              

              

              

              

              

              

              

                

                

                

              

              [REDACTED]

          

        
	
          [49]

        	
          [49]

        
	
          [50]

        	
          [50]

        
	
          [51]

        	
          [51]

        
	
          [52]

        	
          [52]

        
	
          [53]

        	
          [53]

        
	
          [54]

        	
          [54]

        
	
          [55]

        	
          [55]

        
	
          [56]

        	
          [56]

        
	
          [57]

        	
          [57]

        
	
          [58]

        	
          [58]

        
	
          [59]

        	
          [59]

        
	
          [60]

        	
          [60]

        
	
          [61]

        	
          [61]

        
	
          [62]

        	
          [62]

        
	
          [63]

        	
          [63]

        
	
          [64]

        	
          [64]

        
	
          [65]

        	
          [65]

        
	
          [66]

        	
          [66]

        
	
          [67]

        	
          [67]

        
	
          [68]

        	
          [68]

        
	
          [69]

        	
          [69]

        
	
          [70]

        	
          [70]

        
	
          [71]

        	
          [71]

        
	
          [72]

        	
          [72]

        
	
          [73]

        	
          [73]

        
	
          [74]

        	
          [74]

        
	
          [75]

        	
          [75]

        
	
          [76]

        	
          [76]

        
	
          [77]

        	
          [77]

        
	
          [78]

        	
          [78]

        
	
          [79]

        	
          [79]

        
	
          [80]

        	
          [80]

        
	
          [81]

        	
          [81]

        
	
          [82]

        	
          [82]

        
	
          [83]

        	
          [83]

        

  

  

  Maximum Protected Annual Income

  The combined Protected Annual Income (including any guaranteed amounts, Guaranteed Annual Income amount, Protected Annual Income amount and Maximum Annual
    Withdrawal amount) for all Company annuity contracts, including annuity contracts with an affiliated company, for which the Annuitant or Secondary Life, if applicable, is a Measuring Life or Owner, is subject to a maximum of the Protected Annual Income
    Rate used when the initial Protected Annual Income was determined on the Rider Date times the Maximum Protected Income Base.

  

  

  The Guaranteed Annual Income, Protected Annual Income or Maximum Annual Withdrawal amount are the amounts that may be withdrawn from a Company annuity contract or an
    annuity rider by the Owner each Benefit Year. The Protected Annual Income under this Rider means the Guaranteed Annual Income amount, Protected Annual Income amount for the purposes of calculating the Guaranteed Annual Income maximum or Protected
    Annual Income maximum, including any Maximum Annual Withdrawal amount, for such Company annuity contract or an annuity rider, including annuity contracts with an affiliated company.

  

  

  Adjustment to the Protected Annual Income for Additional Purchase Payments

  If an additional Purchase Payment is approved and added to the Contract, the Protected Annual Income will be equal to the additional Purchase Payment times the Protected Annual
    Income Rate used when the initial Protected Annual Income was determined on the Rider Date plus the Protected Annual Income immediately prior to receipt of the additional Purchase Payment. If the Measuring Life Option is Joint, the Protected Annual
    Income Rate used will be based upon the attained age of the younger or surviving Measuring Life on the Rider Date. Additional Purchase Payments may affect the Protected Lifetime Income Fee pursuant to the Protected Lifetime Income Fee provision of this
    Rider.

  

  

  Adjustment to the Protected Annual Income for Excess Withdrawals

  Upon each Excess Withdrawal, the Protected Annual Income applicable to the next Benefit Year will decrease to equal the Protected Income Base after the Excess Withdrawal times the
    Protected Annual Income Rate used when the initial Protected Annual Income was determined on the Rider Date. If the Protected Income Base after the Excess Withdrawal equals $0, this Rider and the Contract will terminate.

  

  

  Adjustment to the Protected Annual Income for an Account Value lock in

  Upon an Account Value lock in, the Protected Annual Income will equal the increased Protected Income Base times the Protected Annual Income Rate used when the initial Protected
    Annual Income was determined on the Rider Date.  If the Measuring Life Option is Joint, the Protected Annual Income Rate used will be based upon the attained age of the younger or surviving Measuring Life on the Rider Date.

  

  

  If the Protected Lifetime Income Fee then in effect is increased in connection with an Account Value lock in, the Owner may decline the increase to the Protected Income Base and Enhancement Base as
    described in the Protected Lifetime Income Fee provision of this Rider.

  

  

  If the Owner declines the increase, the Protected Annual Income will be the Protected Annual Income on the Valuation Date immediately prior to the increase, subject to adjustments for Withdrawals and
    additional Purchase Payments.

  

  

  Adjustment to the Protected Annual Income for an Enhancement

  Upon an Enhancement, the Protected Annual Income will equal the increased Protected Income Base times the Protected Annual Income Rate used when the initial Protected Annual Income
    was determined on the Rider Date. If the Measuring Life Option is Joint, the Protected Annual Income Rate used will be based upon the attained age of the younger or surviving Measuring Life on the Rider Date.

  

  

   If the Protected Lifetime Income Fee then in effect is increased in connection with an Enhancement, the Owner may decline the increase to the Protected Income
    Base as described in the Protected Lifetime Income Fee provision of this Rider.

  

  

  If the Owner declines the increase, the Protected Annual Income will be the Protected Annual Income on the Valuation Date immediately prior to the increase, subject to adjustments for Withdrawals and
    additional Purchase Payments.

  

  

  

  

  

  

  

  

  Contract Value Reduces to $0

  If the Contract Value reduces to $0 and (a) the Protected Income Base is not $0 and (b) the Contract has not been surrendered or assigned for value, the Protected Annual Income will
    continue for the lifetime(s) of the Measuring Life(s).

  

  

  The Owner may elect to receive the Protected Annual Income at any frequency We offer, subject to minimum payment amount rules then in effect, but no less frequently than annually.

  

  

  If the Contract Value is $0 and the Contract terminates due to the deaths of all Measuring Lives, no Death Benefit will be paid. However, unless the currently effective
    Death Benefit option is the Contract Value Death Benefit Option, a final payment, if available, will be made under this Rider.  Such payment (not to be less than $0) shall be equal to (A) minus (B) minus (C), where:

  
    	
            (A)

          	
            is equal to the sum of all Purchase Payments minus Bonus Credits, if applicable, if the Rider Date is the Contract Date.  If the Rider Date is after the
              Contract Date then (A) is equal to the Contract Value on the Rider Date, plus subsequent Purchase Payments minus subsequent Bonus Credits, if applicable.

          

  

  
    	
            (B)

          	
            is the sum of all Final Payment Reductions through the Valuation Date upon which the Contract Value reduces to $0. Final Payment Reductions are made
              whenever a Withdrawal occurs.  Upon Excess Withdrawals, Final Payment Reductions are calculated proportionately; the percentage reduction of the Contract Value due to the Withdrawal will be applied to (A) as the Final Payment Reduction. Upon
              Conforming Withdrawals, the reduction of the Contract Value due to the Withdrawal will be applied to (A) as the Final Payment Reduction.

          

  

  
    	
            (C)

          	
            is the sum of all Conforming Withdrawals after the Valuation Date upon which the Contract Value reduces to $0.

          

  

  

  

  Protected Annual Income Annuity Payment Option

  The Protected Annual Income Annuity Payment Option may be irrevocably elected by the Owner upon Notice to Us, provided the Contract has not been
    surrendered or assigned for value.  If elected, the Owner will receive payment equal to the Protected Annual Income each Benefit Year for the lifetime(s) of the Measuring Life(s). The Owner may elect to receive the Protected Annual Income at any
    frequency We offer, subject to minimum payment amount rules then in effect, but no less frequently than annually.

  

  

  If this Protected Annual Income Annuity Payment Option is in effect no Death Benefit will be paid.  However, if the Death Benefit option immediately prior to the Annuity Commencement Date was not the
    Contract Value Death Benefit Option, a final payment, if available, will be made under this Rider.  Such payment (not to be less than $0) shall be equal to (A) minus (B) minus (C), where:

  
    
      	

            	(A)	
              is equal to the sum of all Purchase Payments minus Bonus Credits, if applicable, if the Rider Date is the Contract Date.  If the Rider Date is after the Contract Date then (A) is equal to the Contract Value on the Rider Date, plus
                subsequent Purchase Payments minus subsequent Bonus Credits, if applicable.

            

    

  

  
    
      	

            	(B)	
              is the sum of all Final Payment Reductions prior to the Protected Annual Income Annuity Payment Option Effective Date.  Final Payment Reductions are made whenever a Withdrawal occurs.  Upon Excess Withdrawals, Final Payment Reductions
                are calculated proportionately; the percentage reduction of the Contract Value due to the Withdrawal will be applied to (A) as the Final Payment Reduction.  Upon Conforming Withdrawals, the reduction of the Contract Value due to the
                Withdrawal will be applied to the (A) as the Final Payment Reduction.

            

    

  

  
    
      	

            	(C)	
              is the sum of all Conforming Withdrawals on and after the Protected Annual Income Annuity Payment Option Effective Date.

            

    

  

  

  

  Effect of Death

  Upon the death of the Annuitant if the Measuring Life Option is Single, this Rider will terminate, and any Contract Value greater than $0 will remain in
    the Contract to which this Rider is attached.

  

  

  Upon the first death of a Measuring Life if the Measuring Life Option is Joint, the Owner may continue the contract and this Rider in force under the Joint Measuring Life Option.  If continued, the Protected Annual Income will be paid for the life of the surviving Measuring Life, subject to the terms of the Rider.

  

  

  Upon the death of the surviving Measuring Life, this Rider will terminate, and any Contract Value greater than $0 will remain in the Contract to which this Rider is attached.

  

  

  

  

  Waiver of Contingent Deferred Sales Charge / Surrender Charge or Premium Based Charge (if applicable)

  No Contingent Deferred Sales Charge / Surrender Charge or Premium Based Charge will apply to Conforming Withdrawals. Excess Withdrawals will be subject to any applicable Contingent
    Deferred Sales Charge / Surrender Charge or Premium Based Charge to the extent that the total amount of Withdrawals in the Contract Year exceeds the Free Withdrawal Amount for that Contract Year.

  

  

  Waiver of Interest Adjustment/Market Value Adjustment

  No Interest Adjustment/Market Value Adjustment will apply to Conforming Withdrawals.  Excess Withdrawals will be subject to any applicable Interest Adjustment/Market Value Adjustment
    to the extent that the total amount of Withdrawals in the Contract Year exceeds the Free Withdrawal Amount for that Contract Year.

  

  

  

  

  

  

  

  

  PROTECTED LIFETIME INCOME FEE

  The Initial Annual Protected Lifetime Income Fee shown on Page 1 of this Rider is divided by four to calculate the initial quarterly Protected Lifetime Income Fee.  The Protected
    Lifetime Income Fee may change as described herein, but the annualized Protected Lifetime Income Fee may never exceed the Guaranteed Maximum Annual Protected Lifetime Income Fee shown on Page 1 of this Rider.

  

  

  Determining the Quarterly Protected Lifetime Income Fee

  A quarterly Protected Lifetime Income Fee is deducted from the Contract Value on each quarterly anniversary of the Rider Date.

  

  

  The amount of the quarterly Protected Lifetime Income Fee is the quarterly Protected Lifetime Income Fee multiplied by the Protected Income Base (prior to any Account Value lock in or Enhancement
    that may occur) on the Valuation Date the fee is deducted.

  

  

  Quarterly Protected Lifetime Income Fees will be deducted from each Variable Subaccount and Fixed Account, if any, on a proportional basis.

  

  

  A pro-rata quarterly Protected Lifetime Income Fee will be recalculated and deducted upon termination of this Rider, except if this Contract is terminated due to death.

  

  

  Adjustments to the Protected Lifetime Income Fee on a Rider Date Anniversary

  Any change to the Protected Lifetime Income Fee will occur only on a Rider Date Anniversary.  The Protected Lifetime Income Fee change is to the Protected Lifetime Income Fee
    currently in effect on the Rider Date Anniversary of the change, subject to the Guaranteed Maximum Annual Protected Lifetime Income Fee shown on Page 1 of this Rider.

  

  

  The Protected Lifetime Income Fee will change on a Rider Date Anniversary due to:

  
    	
            (a)

          	
            an additional Purchase Payment in the Benefit Year preceding the applicable Rider Date Anniversary, if the cumulative Purchase Payments approved and
              added to the Contract after the first Benefit Year equal or exceed the limit shown in the Additional Purchase Payment Restriction provision of this Rider; or

          

  

  
    	
            (b)

          	
            an Account Value lock in pursuant to the Adjustments for an Account Value lock in provision of this Rider or Adjustment to the Protected Annual Income
              for an Account Value lock in provision of this Rider; or

          

  

  
    	
            (c)

          	
            an Enhancement after the Initial Enhancement Period pursuant to the Adjustment for an Enhancement provision of this Rider or Adjustment to the Protected
              Annual Income for an Enhancement provision of this Rider.

          

  

  

  

  If, on a Rider Date Anniversary, an increase described in (b) or (c) results in an increase to the Protected Lifetime Income Fee then in effect, the Owner may decline such increase by Notice to the
    Company within 30 days of the effective date of the increase. If the Owner does decline the increase, the Protected Income Base, Enhancement Base (if applicable) and Protected Annual Income will be adjusted as
    described in the provisions in this Rider.

  

  

  

  

  

  

  GENERAL

  Guarantee of Principal Death Benefit Amount

  A Guarantee of Principal Death Benefit is provided under the Guarantee of Principal Death Benefit or Enhanced Guaranteed Minimum Death Benefit, one of which may be applicable to the
    Contract as shown in the Contract Specifications.

  This GOP Death Benefit Amount provision does not apply if this Contract provides that all death benefits are reduced by the amount of all Withdrawals.  If the Contract includes a
    Death Benefit, including any Death Benefit Rider, that has a Death Benefit Amount defined as the sum of all Purchase Payments minus all death benefit reductions, and that such death benefit reductions of Purchase Payments “will be in proportion to the
    amount withdrawn” such Death Benefit Amount definition is hereby replaced with the following:

  The sum of all Purchase Payments, minus all Death Benefit Reductions and any Bonus Credits.  Death Benefit Reductions are made whenever a
    Withdrawal occurs.

  

  

  For Withdrawals (a) prior to the Rider Date of the Variable Annuity Living Benefits Rider and (b) after the termination of the Variable Annuity Living Benefits
    Rider, Death Benefit Reductions are calculated proportionately; the percentage reduction of the Contract Value due to the Withdrawal will be applied to the Purchase Payments as the Death Benefit Reduction.

  

  

  For Withdrawals while the Variable Annuity Living Benefits Rider is in force:

  
    
      	

            	(a)	
              upon Excess Withdrawals, Death Benefit Reductions are calculated proportionately; the percentage reduction of the Contract Value due to the Excess Withdrawal will be applied to the Purchase Payments as the Death Benefit Reduction; and

            

    

  

  
    
      	

            	(b)	
              upon Conforming Withdrawals, the reduction of the Contract Value due to the Withdrawal will be applied to the Purchase Payments as the Death Benefit Reduction.

            

    

  

  

  

  Mortality and Expense Risk and Administrative Charge

  While this Rider is in effect, the Mortality and Expense Risk and Administrative Charge rates for this Contract are shown under MORTALITY AND EXPENSE RISK AND ADMINISTRATIVE CHARGE
    PRIOR TO THE ANNUITY COMMENCEMENT DATE in the Contract Specifications.

  

  

  Termination of this Rider

  The Owner may terminate this Rider upon Notice to Us any time after the 5th Rider Date Anniversary.  This Rider will terminate upon:

  
    	
            a)

          	
            the date the Contract to which this Rider is attached terminates; or

          

  

  
    	
            b)

          	
            the date the Owner is changed due to death or pursuant to an enforceable divorce agreement or decree, except when Ownership is transferred to the surviving Secondary Life
              upon death of the Annuitant/Owner; or

          

  

  
    	
            c)

          	
            the Annuity Commencement Date except under the Protected Annual Income Annuity Payment Option; or

          

  

  
    	
            d)

          	
            the death of the Annuitant if the Measuring Life Option is Single, or on the death of the last surviving Measuring Life if the Measuring Life Option is Joint; or

          

  

  
    	
            e)

          	
            the date the Owner sells or assigns for value the Contract other than to the Annuitant, or discounts or pledges it as collateral for a loan or as a security for the
              performance of an obligation or any other purpose; or

          

  

  
    	
            f)

          	
            the date both the Protected Income Base and Protected Annual Income equal $0 as the result of an Excess Withdrawal.

          

  

  

  

  Upon termination of this Rider, the benefits and fees within this Rider will terminate. A pro-rata Protected Lifetime Income Fee will be deducted upon termination, except if this Rider is terminated
    due to death.Exhibit 10(b)

  

  

  

  

  

  POWER OF ATTORNEY

  

  

  We, the undersigned directors and/or officers of The Lincoln National Life Insurance Company, hereby constitute and appoint Delson R. Campbell, Scott C. Durocher, Kimberly A. Genovese, Daniel P. Herr, Donald E. Keller, Brian A. Kroll, Michelle Grindle,  Jeffrey L. Smith, Jassmin McIver-Jones and John D. Weber,  individually, our true and lawful
    attorneys-in-fact, with full power to each of them to sign for us, in our names and in the capacities indicated below, any Registration Statements and any and all amendments to Registration Statements; including exhibits, or other documents filed on
    Forms N-6, N-4 or S-3 or any successors or amendments to these Forms, filed with the Securities and Exchange Commission, under the Securities Act of 1933 and/or Securities Act of 1940, on behalf of the Company in its own name or in the name of one of
    its Separate Accounts, hereby ratifying and confirming our signatures as they may be signed by any of our attorneys-in-fact to any such amendments to said Registration Statements as follows:

  

  

  Variable Life Insurance Separate Accounts:

  

  

  

  

  	
          Account

        	
          Product name

        
	
          Lincoln Life Flexible Premium Variable Life Account D (811-04592)

        	
          Variable Universal Life Leadership Series

        
	
          Lincoln Life Flexible Premium Variable Life Account F (811-05164)

        	
          American Legacy Life

          American Legacy Estate Builder

        
	
          Lincoln Life Flexible Premium Variable Life Account G (811-05585)

        	
          VUL-III

        
	
          Lincoln Life Flexible Premium Variable Life Account J (811-08410)

        	
          American Legacy Variable Life

        
	
          Lincoln Life Flexible Premium Variable Life Account K (811-08412)

        	
          Multi Fund Variable Life

        
	
          Lincoln Life Flexible Premium Variable Life Account M (811-08557)

        	
          VULdb / VULdb ES

          VULdb-II ES

          VUL-I / VULcv

          VULcv-II / VULcvII ES / VUL Flex

          VULcv-III ES

          MoneyGuard VUL

          VULone ES / VULone 2005 ES

          Momentum VULone / Momentum VULone 2005

          VULcv-IV ES

          VULdb-IV ES

          Momentum VULone 2007

          VULone 2007

          AssetEdge VUL

          AssetEdge VUL2015/AssetEdge Exec VUL 2015

          VULone2012

          VULone2014

          InReach VULone2014

          VULone2019

          AssetEdge VUL2019/AssetEdge Exec VUL 2019

          AssetEdge VUL2019-2/AssetEdge Exec VUL 2019-2

        
	
          Lincoln Life Flexible Premium Variable Life Account R (811-08579)

        	
          SVUL / SVUL-I

          SVUL-II / SVUL-II ES

          SVUL-III ES

          SVUL-IV ES / PreservationEdge SVUL

          SVULone ES

          Momentum SVULone

          SVULone 2007 ES

          Momentum SVULone 2007

          SVULone2013

          SVULone2016

          SVULone2019

        

  
    
      

  

  

  

  	
          Lincoln Life Flexible Premium Variable Life Account S (811-09241)

        	
          CVUL / CVUL Series III / CVUL Series III ES

          LCV4 ES

          LCV5 ES / LCC VUL

          Lincoln Corporate Executive VUL

        
	
          Lincoln Life Flexible Premium Variable Life Account Y (811-21028)

        	
          American Legacy VULcv-III

          American Legacy VULdb-II

          American Legacy SVUL-II

          American Legacy SVUL-III

          American Legacy VULcv-IV

          American Legacy VULdb-IV

          American Legacy SVUL-IV/PreservationEdge SVUL

          American Legacy AssetEdge

        

  

  

  

  

  Variable Annuity Separate Accounts:

  

  

  	
          Account

        	
          Product name

        
	
          Lincoln National Variable Annuity Account C (811-03214)

        	
          Multi-Fund

          Multi-Fund Select

          Multi-Fund 5 Retirement Annuity

        
	
          Lincoln National Variable Annuity Account E (811-04882)

        	
          The American Legacy

        
	
          Lincoln National Variable Annuity Account H (811-05721)

        	
          American Legacy II

          American Legacy III

          American Legacy III B Class

          American Legacy III C Share

          American Legacy III Plus

          American Legacy III View

          American Legacy Design

          American Legacy Signature

          American Legacy Fusion

          American Legacy Series

          American Legacy Advisory

          American Legacy Target Date Income B Share

          American Legacy Target Date Income Advisory

          Shareholder’s Advantage

          Shareholder’s Advantage A Class

          Shareholder’s Advantage purchased on and after May 21, 2018

        
	
          Lincoln National Variable Annuity Account L (811-07645)

        	
          Group Variable Annuity

          Secured Retirement Income Version 1

          Secured Retirement Income Version 2

          Secured Retirement Income Version 3

          Secured Retirement Income Version 4

          Retirement Income Rollover Version 1

          Retirement Income Rollover Version 2

          Retirement Income Rollover Version 3

          Retirement Income Rollover Version 4

        
	
          Lincoln Life Variable Annuity Account N (81108517)

        	
          ChoicePlus Assurance (A Share)

          ChoicePlus Assurance (A Class)

          ChoicePlus Assurance (B Share)

          ChoicePlus Assurance (B Class)

          ChoicePlus Assurance (C Share)

          ChoicePlus Assurance (L Share)

          ChoicePlus Assurance (Bonus)

          Choice Plus

          Choice Plus II

          ChoicePlus Access

          ChoicePlus II Access

          ChoicePlus Bonus

          ChoicePlus II Bonus

        
	
          Lincoln Life Variable Annuity Account N (81108517) Continued

        	
          ChoicePlus II Advance

          ChoicePlus Design

          ChoicePlus Signature

          ChoicePlus Rollover

          ChoicePlus Fusion

          ChoicePlus Series

          ChoicePlus Prime

          ChoicePlus Advisory

          InvestmentSolutions

          InvestmentSolutions RIA

          Lincoln Investor Advantage

          Lincoln Invester Advantage 2018

          Lincoln Investor Advantage Fee-Based

          Lincoln Investor Advantage RIA

          Lincoln Investor Advantage Advisory

          Lincoln Investor Advantage RIA Class

          Lincoln Level Advantage B Share Indexed Variable Annuity

          Lincoln Level Advantage Advisory Indexed Variable Annuity

          Lincoln Level Advantage B Class Indexed Variable Annuity

          Lincoln Level Advantage Advisory Class Indexed Variable Annuity

          Core Income

          Lincoln Level Advantage Fee-Based Indexed Variable Annuity

        
	
          Lincoln Life Variable Annuity Account Q (811-08569)

        	
          Multi-Fund Group

        
	
          Lincoln Life S-3 Filing

        	
          Lincoln Level Advantage B Share Indexed Variable Annuity

          Lincoln Level Advantage Advisory Indexed Variable Annuity

          Lincoln Level Advantage B Class Indexed Variable Annuity

          Lincoln Level Advantage Advisory Class Indexed Variable Annuity

        

  

  

  

  

  Except as otherwise specifically provided herein, the power-of-attorney granted herein shall not in any manner revoke in whole or in part any power-of-attorney that
    each person whose signature appears below has previously executed.  This power-of-attorney shall not be revoked by any subsequent power-of-attorney each person whose signature appears below may execute, unless such subsequent power specifically refers
    to this power-of-attorney or specifically states that the instrument is intended to revoke all prior general powers-of-attorney or all prior powers-of-attorney.

  

  

  This Power-of-Attorney may be executed in separate counterparts each of which when executed and delivered shall be an original; but all such counterparts shall
    together constitute one and the same instrument.  Each counterpart may consist of a number of copies, each signed by less than all, but together signed by all, of the undersigned.

  

  

  

  

  Signature                                                                                    Title

  

  

  /s/ Dennis R. Glass

  
    
      	______________________________	
              President, Chairman and Director

            

    

  

  Dennis R. Glass

  

  

  

  

  /s/ Ellen Cooper

  
    
      	______________________________	
              Executive Vice President, Chief Investment Officer and Director

              

            

    

  

  Ellen Cooper                                                                                 

  

  

  
    
      

  

  

  

  /s/ Randal J. Freitag

  
    
      	______________________________	
              Executive Vice President; Chief Financial Officer and Director

            

    

  

  Randal J. Freitag

  

  

  

  

  /s/ Leon E. Roday

  
    
      	______________________________	
              Executive Vice President, General Counsel and Director

            

    

  

  Leon E. Roday

  

  

  

  

  /s/ Wilford H. Fuller

  
    
      	______________________________	
              Executive Vice President and Director

            

    

  

  Wilford H. Fuller

  

  

  

  

  /s/ Keith J. Ryan

  ______________________________                                           
    Vice President and Director

  Keith J. Ryan

  

  

  

  

  

  

  We, Delson R. Campbell, Scott C. Durocher, Kimberly A. Genovese, Daniel P. Herr, Donald E.
        Keller, Brian A. Kroll, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones and John D. Weber, have read the foregoing Power of Attorney.  We are the person(s) identified therein as agent(s) for the principal named therein.  We
    acknowledge our legal responsibilities.

  

  

  /s/ Delson R. Campbell                                                                                                                              /s/ Scott C. Durocher

  ____________________________________                                                            
    _____________________________________

  Delson R. Campbell                                                                                                                              Scott C. Durocher

  

  

  /s/ Kimberly A. Genovese                                                                                                                /s/ Daniel P. Herr

  ____________________________________                                                            
    _____________________________________

  Kimberly A. Genovese                                                                                                                              Daniel P. Herr

  

  

  /s/ Donald E. Keller

  ____________________________________                                 
                                _____________________________________

  Donald E. Keller                                                                                                             
                                      Brian A. Kroll

  

  

  /s/ Michelle Grindle                                                                                                             
                        /s/ Jeffrey Smith

  _____________________________________                                                     
    _____________________________________

  Michelle Grindle                                                                                                             
                                  Jeffrey Smith

  

  

  /s/ John D. Weber                                                                                                              
                       /s/ Jassmin McIver-Jones

  _____________________________________                                                 
    _____________________________________

  John D. Weber                                                                                                                            
                     Jassmin McIver-Jones

  

  

  

  

  

  

  Version dated: September 2019

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00300-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00300-of-00352.parquet"}]]