Document:

vapornonq.htm

    
      
        Exhibit 4ggg

         

         

         

        Variable
Annuity Payment Option Rider

         

        This rider is made a part of the
Contract to which it is attached.  Except as stated in this rider, it is
subject to the provisions contained in the Contract.  Coverage under this
rider begins on the Rider Date as shown on the Contract Benefit Data
pages.  This optional rider makes a variable annuity payment option
available that provides variable Periodic Income Payments.  If the Owner
elects to receive variable Periodic Income Payments under this rider, then
either (a) the Mortality and Expense Risk and Administrative Charge will
increase as shown on the Contract Benefit Data pages subject to the maximum
charge described herein, or (b) a VAPOR Rider Charge for this rider will be
shown on the Contract Benefit Data pages subject to the maximum charge described
herein.  During the Access Period, the Owner may make Withdrawals or
surrender the Contract for its Surrender Value subject to the terms and
conditions of this rider.  Any Death Benefit option in effect prior to the
Periodic Income Commencement Date will be terminated.

         

        Maximum Mortality and Expense Risk
and Administrative Charge, including any VAPOR Rider Charge: 
[2.35%]

         

        Definitions

         

        Access
Period

         

        The length of time selected by the
Owner as shown on the Contract Benefit Data pages.  The Access Period
begins on the Periodic Income Commencement Date shown on the Contract Benefit
Data pages.  If this rider is elected by a beneficiary to settle a death
claim, Access Periods that extend beyond the beneficiary’s life expectancy as
determined by Section 72(s) of the Internal Revenue Code, as amended, will not
be allowed.

         

        Account
Value 

         

        On the Rider Date, the Contract
Value under the Contract will be referred to as the Account Value.  On each
subsequent Valuation Date during the Access Period, the Account Value will equal
the sum of the values of the Variable Subaccounts attributable to the Contract
plus the sum of the values of the Fixed Account(s) attributable to the Contract.
 State and local government premium tax, if applicable, will be deducted
from the Account Value when incurred by Us, or at another time of Our choosing.
 Periodic Income Payments made during the Access Period are deducted from
the Account Value.  At the end of the Access Period, there will no longer
be an Account Value.

         

        Annual
Effective Rate of Interest

         

        The daily equivalent of the weighted
average of all rates of interest credited to values allocated to the Fixed
Account during the Lifetime Income Period.

         

        Annuitant

         

        The person upon whose life the
Periodic Income Payments will be contingent.  The Contract may only have
one Annuitant on and after the Rider Date.  The Annuitant may not be
changed on and after the Rider Date.

         

        Annuity
Factor

         

        The Annuity Factor is based upon the
age and sex of the Annuitant; the age and sex of the Secondary Life, if
applicable; the Periodic Income Payment Mode; the length of time remaining in
the Access Period; the Assumed Investment Return and when applicable, the A2000
Individual Annuity Mortality Table, modified.

         

        Assumed
Investment Return

         

        The assumed return used in
calculating the Periodic Income Payments.  This assumed return is selected
by the Owner on the Rider Date and is shown on the Contract Benefit Data
pages.

         

        Guaranteed
Income Benefit

         

        The minimum amount payable for each
Periodic Income Payment made under a Variable Annuity Payment Option Rider.
 The Guaranteed Income Benefit is provided by another rider that We may
offer at an additional charge.  If a Guaranteed Income Benefit has been
elected, a rider describing the determination of the minimum amount payable for
each Periodic Income Payment is attached to the Contract.

         

        In
Writing (Written Request, Written Notice)

         

        With respect to any notice or
request to Us, this term means a written form satisfactory to Us signed by the
Owner and received at our Home Office. With respect to any notice from Us to the
Owner or any other person, this term means a written notice by ordinary mail to
such person at the most recent address in our records.

         

        Lifetime
Income Period

         

        The period that begins after the
Access Period, provided the Annuitant or the Secondary Life, if any, is still
living and the Contract has not been surrendered.  This period will then
continue for as long as the Annuitant is living.  For a joint life payout,
this period will continue for as long as the Annuitant or Secondary Life is
living.

         

        Periodic
Income Payment

         

        The variable periodic income payment
amounts paid under this rider to an Owner, or an Owner’s designee.  At the
time this rider is elected, an Owner must select one of the following Periodic
Income Payment Modes: monthly, quarterly, semi-annually or annually.  The
Initial Periodic Income Payment Mode selected is shown on the Contract Benefit
Data pages.  Unless the Guaranteed Income Benefit is in effect, the Owner
may change the Periodic Income Payment Mode once per Contract Year by sending
written notice to Us.  A change to the Periodic Income Payment Mode will be
effective on the next Periodic Income Commencement Date
anniversary.

         

        Periodic
Income Commencement Date

         

        The Valuation Date on which the
Initial Periodic Income Payment under this rider is calculated.  The due
date of the Initial Periodic Income Payment will be no more than 14 calendar
days after the Periodic Income Commencement Date.  The Periodic Income
Commencement Date is shown on the Contract Benefit Data pages.

         

        Secondary
Life

         

        The Secondary Life, if any, is the
person in addition to the annuitant designated by the Owner upon whose life the
Periodic Income Payments will also be contingent during the Lifetime Income
Period.  The designation of a Secondary Life results in a joint life
payout.  The Secondary Life must be designated prior to the Rider Date and
may not be changed after the Rider Date.

         

        Surrender
Value

         

        During the Access Period, the
Surrender Value is the Account Value less any applicable Contingent Deferred
Sales Charge (may also be referenced as Surrender Charge) and, if applicable,
any Interest Adjustment (may also be referenced as Market Value Adjustment).
 The Contract and this rider will terminate upon payment of the full
Surrender Value.

         

        We, Us, and Our

        The Lincoln
National Life Insurance Company.

         

        Withdrawals

        Additional amounts
other than Periodic Income Payments from the Account Value requested In Writing
by the Owner.

         

         

        The
Access Period

         

        If the Periodic Income Payment Mode
is not annual, an Owner may elect to adjust the Periodic Income Payments on a
Periodic Income Payment modal basis or on an annual basis (‘LevelPay’).  If
this election is not made prior to the Rider Date, Periodic Income Payments will
be adjusted on a LevelPay basis.

         

        Determination
of the Initial Periodic Income Payment

         

        The Initial Periodic Income Payment
is determined by dividing the Account Value as of the Periodic Income
Commencement Date by 1000 and multiplying this result by an Annuity Factor and
is shown on the Contract Benefit Data pages.  The Owner may not make any
Purchase Payments to the Contract after the Periodic Income Commencement
Date.

         

        Determination
of Subsequent Periodic Income Payments

         

        If Periodic Income Payments are
adjusted on a Periodic Income Payment modal basis, then each subsequent Periodic
Income Payment will be determined by dividing the Account Value as of the
Valuation Date for the due date of a Periodic Income Payment by 1000 and
multiplying this result by a applicable Annuity Factor.

         

        If Periodic Income Payments are
adjusted on a LevelPay basis, then each Periodic Income Payment due on the
anniversary of the Initial Periodic Income Payment Date will be determined by
dividing the Account Value as of the Valuation Date for that Periodic Income
Payment by 1000 and multiplying this result by the applicable Annuity Factor.
 Periodic Income Payments made between anniversaries of the Initial
Periodic Income Payment Date will be equal to the Periodic Income Payment
calculated as of the prior anniversary (this includes the Initial Periodic
Income Payment Date), unless there is a Withdrawal.  If a Withdrawal is
taken, the next Periodic Income Payment will be determined by dividing the
Account Value as of the Valuation Date for that Periodic Income Payment by 1000
and multiplying this result by the applicable Annuity Factor.  Any
subsequent Periodic Income Payments due after the Withdrawal and prior to the
next anniversary of the Initial Periodic Income Payment Date will be equal to
the Periodic Income Payment determined immediately following the
Withdrawal.

         

        At the end of the Access Period, any
remaining Account Value will be applied to continue the Periodic Income Payment
for the Lifetime Income Period.  There will no longer be an Account Value
after the Access Period.

         

        Effect
of Death on Periodic Income Payments

         

        Upon the death of an Owner, and upon
an election to continue Periodic Income Payments in accordance with the Variable
Annuity Death Benefit Rider, Periodic Income Payments will continue for the
remainder of the Access Period and then, if there is a surviving Annuitant or
Secondary Life, for the Lifetime Income Period.  In any event, if full
payment of the Death Benefit is not made upon the death of the Owner, Periodic
Income Payments will continue to be paid at least as rapidly as they were being
distributed prior to such death.  If any Owner is a non-natural person, the
death of the Annuitant or Secondary Life will be treated as the death of an
Owner.

         

        Upon notification to Us of the death
of the Annuitant, and upon an election to continue Periodic Income Payments in
accordance with the Death Benefit Rider, Periodic Income Payments will then
continue for the remainder of the Access Period and then, if there is a
surviving Secondary Life, for the Lifetime Income Period.  If there is not
a surviving Secondary Life, an Access Period will be calculated as of the date
of death to ensure that the Periodic Income Payments conform to Section 72 of
the Internal Revenue Code (Code).

         

        Upon notification to Us of the death
of the Secondary Life, and upon an election to continue Periodic Income Payments
in accordance with the Death Benefit Rider, Periodic Income Payments will
continue for the remainder of the Access Period and then, if the Annuitant is
still surviving, for the Lifetime Income Period.  If there is not a
surviving Annuitant, an Access Period will be calculated as of the date of death
to ensure that the Periodic Income Payments conform to Section 72 of the Code.

         

        How
to Change the Access Period

         

        During the Access Period and subject
to Our acceptance, the Owner may change the Access Period by Written Request
once per Contract Year, within the minimum and maximum periods allowed at the
time of change.  A change to the Access Period will be effective on the
next Periodic Income Commencement Date anniversary.  If the Access Period
is changed, Periodic Income Payments after the effective date of the change will
be adjusted accordingly.

         

         

        The
Lifetime Income Period

         

        Periodic
Income Payments from the Fixed Account during Lifetime Income
Period

         

        The first Periodic Income Payment
from the Fixed Account following the end of the Access Period will be determined
by first dividing the Account Value, if any, in the Fixed Account as of the last
Valuation Date of the Access Period by 1000 and multiplying the result by the
applicable Annuity Factor.

         

        Each subsequent Periodic Income
Payment from the Fixed Account will be determined by multiplying the prior
Periodic Income Payment from the Fixed Account by ‘A’ divided by ‘B’,
where

         

        ‘A’ is the ‘Interest Adjustment
Factor’ of (1+i) raised to the power of n/365, with ‘i’ equal to an Annual
Effective Rate of Interest not less than 0%, and ‘n’ equal to the number of days
since the Valuation Date of the prior modal Periodic Income Payment,
and

         

        ‘B’ is (1 + Assumed Investment
Return) raised to the power of n/365, with ‘n’ equal to the number of days since
the Valuation Date of the prior modal Periodic Income Payment.

         

        Periodic
Income Payments from the Variable Account during Lifetime Income
Period

         

        The first Periodic Income Payment
from the Variable Account following the end of the Access Period will be
determined by first dividing the Account Value in each Variable Subaccount as of
the last Valuation Date of the Access Period by 1000 and multiplying the result
by the applicable Annuity Factor.  The result for each Variable Subaccount
will be divided by the Annuity Unit value for the respective Variable Subaccount
as of the last Valuation Date of the Access Period to determine the initial
number of Annuity Units per payment per Variable Subaccount for subsequent
Periodic Income Payments.

         

        Subsequent Periodic Income Payments
will be determined by multiplying the resulting number of Annuity Units per
payment per Variable Subaccount by the Annuity Unit value for the respective
Variable Subaccount on the Valuation Date of each subsequent Periodic Income
Payment, and summing the results.

         

        The Annuity Unit value for any
Valuation Period for any Variable Subaccount is determined by multiplying the
Annuity Unit value for the immediately preceding Valuation Period by ‘C’ divided
by ‘D’, where:

         

        ‘C’ is a Variable Subaccount’s
Accumulation Unit value as of the end of the current Valuation Period divided by
the Accumulation Unit value of the same Variable Subaccount as of the end of the
immediately preceding Valuation Period, and

         

        ‘D’ is (1 + Assumed Investment
Return) raised to the power of n/365, where ‘n’ is the number of days in the
current Valuation Period.

         

        Payments
Adjusted on a LevelPay Basis during Lifetime Income Period

         

        If Periodic Income Payments are
adjusted annually but the Periodic Income Payment Mode is not annual
(‘LevelPay’), then the Periodic Income Payments are calculated by first
determining the amount that would be paid on an annual Periodic Income Payment
Mode basis as described in the Periodic Income Payments from the Fixed Account
during Lifetime Income Period and Periodic Income Payments from the Variable
Account during Lifetime Income Period provisions above.

         

        Any resulting annual amount
determined under the Periodic Income Payments from the Variable Account during
Lifetime Income Period provision is first transferred from the Variable Account
to the General Account.  The annual amount(s) are then converted into modal
Periodic Income Payments by dividing the annual amount by 1000 and multiplying
by a one year Annuity Factor reflecting the age(s) and sex(es) of the Annuitant
(and Secondary Life); the Periodic Income Payment Mode; an annual effective rate
of interest not less than 0%; and the A2000 Individual Annuity Mortality Table,
modified.

         

        Effect
of Death during the Lifetime Income Period

         

        Upon the death of any
Owner that is not an Annuitant or Secondary Life, the Periodic Income Payments
will continue for as long as the Annuitant or the Secondary Life, if applicable,
is living.

         

        Upon the death of any Owner that is
an Annuitant or Secondary Life, the provision below regarding the death of the
Annuitant or Secondary Life will apply.

         

        Upon the death of the Annuitant, if
a Secondary Life was not designated or the Secondary Life is no longer
surviving, the Periodic Income Payments will cease and the Contract and this
rider will terminate.  If a Secondary Life was designated and is still
surviving, the Periodic Income Payments may be suspended until the death claim
is approved as described in the Contract.  Upon approval, a lump-sum
payment for the value of any suspended payments, as of the date the death claim
is approved, will be made and the Periodic Income Payments will continue for as
long as the Secondary Life continues to live.

         

        Upon the death of the Secondary
Life, if the Annuitant is no longer surviving, the Periodic Income Payments will
cease and the Contract and this rider will terminate.  If the Annuitant is
still surviving the Periodic Income Payments may be suspended until the death
claim is approved as described in the Contract.  Upon approval, a lump-sum
payment for the value of any suspended payments, as of the date the death claim
is approved, will be made and the Periodic Income Payments will continue for as
long as the Annuitant continues to live.

         

        Mortality
and Expense Risk and Administrative Charge

         

        While this rider is in effect, the
maximum Mortality and Expense Risk and Administrative Charge deducted from the
Variable Account for the Contract and this rider is as shown above. Other riders
that become part of the Contract are not included within this maximum
Charge.

         

        Purchase
Payments

         

        While this rider is in effect, the
Owner may not make any Purchase Payments to the Contract after the Periodic
Income Commencement Date.

         

        Withdrawals

         

        During the Access Period, an Owner
(or the recipient of the rights of ownership if any Owner is deceased) may make
Withdrawals of amounts up to the Surrender Value.  Withdrawals will be
subject to the terms of the Withdrawal provisions and if applicable, the
Contingent Deferred Sales Charge and Interest Adjustment provisions of the
Contract for Withdrawals occurring prior to the Annuity Commencement
Date.

         

        Withdrawals will immediately reduce
the Account Value and will reduce subsequent Periodic Income Payments. 
Withdrawals are not allowed after the Access Period.

         

        Surrenders

         

        During the Access Period, an Owner
(or the recipient of the rights of ownership if any Owner is deceased) may
surrender the Contract for the Surrender Value.  Except as stated in this
provision, a surrender of the Contract will be subject to the terms of the
Surrender provisions and if applicable, the Contingent Deferred Sales Charge and
Interest Adjustment provisions of the Contract which apply to surrenders taken
prior to the Annuity Commencement Date.  If the Contract is surrendered, no
further Periodic Income Payments will be made and the Contract and this rider
will terminate.

         

        Transfers

        An Owner (or the recipient of the
rights of ownership if any Owner is deceased) may direct a transfer between the
Variable Subaccounts and/or the Fixed Account(s) of any portion of the Account
Value, subject to the terms of the Transfer provisions which apply to transfers
taken prior to the Annuity Commencement Date.

         

        Transfers between the Variable
Subaccounts during the Lifetime Income Period will result in the selling of
Annuity Units from one Variable Subaccount and the purchase of Annuity Units
from the other Variable Subaccount, at the current Annuity Unit values.
 These Annuity Units will then represent the number of annuity units per
payment from the Variable Subaccount.

         

        Transfers from the Fixed Account to
the Variable Account are not permitted after the Access Period.  Transfers
from the Variable Account to the Fixed Account after the Access Period may occur
only on the Valuation Date of a Periodic Income Payment.

         

        Persistency
Credits

         

        Persistency Credits, if any, will be
paid in to the Contract during the Access Period subject to the terms of the
Persistency Credits provision of the Contract. Persistency Credits, if any, will
terminate after the Access Period. 

         

        Waiver
of Contingent Deferred Sales Charges

         

        Contingent Deferred Sales Charges,
if any, will be waived during the Access Period subject to the terms of the
Waiver of Contingent Deferred Sales Charges section of the Contract for
withdrawals taken prior to the Annuity Commencement Date.

         

         

        General

         

        Termination
of this Rider

         

        This rider will terminate upon
termination of the Contract to which this rider is attached.

         

         

         

         

        The
Lincoln National Life Insurance Company

         

         

        /s/ Charles A.
Brawley, III, Secretary

         

        Charles
A. Brawley, III, Secretary

         

         

         

        
          
            
               

              I4LA-NQ(8-10)

            

          

          
             

            
              
 

          

          
             

          

        

         

         

      

      Annuity
Purchase Rates

       

      Under
a Variable Annuity Payment Option Rider

       

      With
a 3.0% Assumed Interest Rate

       

      A2000
Individual Annuity Mortality Table, modified

       

      	
              Dollar
      Amount Of First Monthly Payment Which Is

               

              Purchased
      With Each $1,000 Applied

               

            
	
              Single
      Life Annuities

               

            
	
               

               

              Age

               

               

               

            	
              15 Year
      

               

              Access
      Period

               

            	
              20 Year
      

               

              Access
      Period

               

            	
              25 Year
      

               

              Access
      Period

               

            	
              30 Year
      

               

              Access
      Period

               

            
	
               

               

              60

               

              61

               

              62

               

              63

               

              64

               

               

               

              65

               

              66

               

              67

               

              68

               

              69

               

               

               

              70

               

              71

               

              72

               

              73

               

              74

               

               

               

              75

               

            	
               

               

              $ 3.84

               

              $ 3.90

               

              $ 3.96

               

              $ 4.03

               

              $ 4.09

               

               

               

              $ 4.16

               

              $ 4.23

               

              $ 4.30

               

              $ 4.38

               

              $ 4.46

               

               

               

              $ 4.53

               

              $ 4.61

               

              $ 4.69

               

              $ 4.78

               

              $ 4.86

               

               

               

              $ 4.94

               

            	
               

               

              $ 3.77

               

              $ 3.82

               

              $ 3.88

               

              $ 3.93

               

              $ 3.98

               

               

               

              $ 4.04

               

              $ 4.09

               

              $ 4.15

               

              $ 4.20

               

              $ 4.26

               

               

               

              $ 4.32

               

              $ 4.37

               

              $ 4.42

               

              $ 4.48

               

              $ 4.53

               

               

               

              $ 4.59

               

            	
               

               

              $ 3.69

               

              $ 3.73

               

              $ 3.77

               

              $ 3.81

               

              $ 3.85

               

               

               

              $ 3.89

               

              $ 3.93

               

              $ 3.97

               

              $ 4.01

               

              $ 4.05

               

              $ 4.09

               

               

               

              $ 4.13

               

              $ 4.17

               

              $ 4.22

               

              $ 4.26

               

               

               

              $ 4.31

               

            	
               

               

              $ 3.59

               

              $ 3.62

               

              $ 3.65

               

              $ 3.68

               

              $ 3.71

               

               

               

              $ 3.74

               

              $ 3.77

               

              $ 3.80

               

              $ 3.84

               

              $ 3.87

               

               

               

              $ 3.90

               

              $ 3.93

               

              $ 3.95

               

              $ 3.97

               

              $ 3.99

               

               

               

              $ 4.00

               

            
	
              Joint
      And Full To Survivor Annuities

               

            
	
              Joint

               

              Age

               

            	
              15 Year

               

              Access Period

               

            	
              20 Year
      

               

              Access Period

               

            	
              25 Year

               

              Access Period

               

            	
              30 Year

               

              Access Period

               

            
	
              60

               

              61

               

              62

               

              63

               

              64

               

               

               

              65

               

              66

               

              67

               

              68

               

              69

               

               

               

              70

               

              71

               

              72

               

              73

               

              74

               

               

               

              75

               

            	
              $ 3.54

               

              $ 3.59

               

              $ 3.64

               

              $ 3.70

               

              $ 3.76

               

               

               

              $ 3.81

               

              $ 3.88

               

              $ 3.94

               

              $ 4.01

               

              $ 4.08

               

               

               

              $ 4.15

               

              $ 4.22

               

              $ 4.30

               

              $ 4.38

               

              $ 4.46

               

               

               

              $ 4.54

               

            	
              $
      3.53

               

              $
      3.57

               

              $
      3.62

               

              $
      3.67

               

              $
      3.72

               

               

               

              $
      3.77

               

              $
      3.82

               

              $
      3.88

               

              $
      3.93

               

              $
      3.99

               

               

               

              $
      4.05

               

              $
      4.11

               

              $
      4.17

               

              $
      4.22

               

              $
      4.29

               

               

               

              $
      4.35

               

            	
              $ 3.50

               

              $ 3.54

               

              $ 3.58

               

              $ 3.62

               

              $ 3.66

               

               

               

              $ 3.70

               

              $ 3.75

               

              $ 3.79

               

              $ 3.83

               

              $ 3.88

               

               

               

              $ 3.92

               

              $ 3.97

               

              $ 4.02

               

              $ 4.07

               

              $ 4.13

               

               

               

              $ 4.17

               

            	
              $ 3.45

               

              $ 3.48

               

              $ 3.52

               

              $ 3.55

               

              $ 3.58

               

               

               

              $ 3.62

               

              $ 3.66

               

              $ 3.69

               

              $ 3.73

               

              $ 3.77

               

               

               

              $ 3.81

               

              $ 3.84

               

              $ 3.87

               

              $ 3.89

               

              $ 3.91

               

               

               

              $ 3.94

               

            
	 	 	 	 	 	 

       

       

      	
              Age
      Adjustment Table

               

            
	
              Year
      of Birth

               

            	
              Adjustment
      to Age

               

            	
               

               

            	
              Year
      of Birth

               

            	
              Adjustment
      to Age

               

            
	
              Before 1940

               

            	
              0

               

            	
               

               

            	
              1970-1979

               

            	
              -4

               

            
	
              1940-1949

               

            	
              -1

               

            	
               

               

            	
              1980-1989

               

            	
              -5

               

            
	
              1950-1959

               

            	
              -2

               

            	
               

               

            	
              1990-1999

               

            	
              -6

               

            
	
              1960-1969

               

            	
              -3

               

            	
               

               

            	
              2000-2009

               

            	
              -7

               

            
	
               

               

            	
               

               

            	
               

               

            	
              2010-2019

               

            	
              -8gibrider.htm

    
      Exhibit 4hhh

       

      Guaranteed
Income Benefit Rider

       

       

      This rider is made a part of the
Contract to which it is attached.  Except as stated in this rider, it is
subject to the provisions contained in the Contract.  Coverage under this
rider begins on the Rider Date as shown on the Contract Benefit Data
pages.

       

      This optional rider provides
variable Periodic Income Payments payable under the Variable Annuity Payment
Option Rider (“VAPOR”) are guaranteed not to fall below the Guaranteed Income
Benefit.

       

      Allocation

       

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

      

      Definitions

       

      Guaranteed
Income Benefit (“GIB”)

       

      The minimum amount payable for each
Periodic Income Payment made under the VAPOR.

       

      Step-up
Date

       

      The date on which a GIB Step-up may
occur, pursuant to the Automatic Step-up of the GIB provision.

       

      For Non-qualified contracts, a
Step-up Date is the first Valuation Date on or after the Periodic Income
Commencement Date anniversary of each [3 year] period measured from the Periodic
Income Commencement Date.  

       

      For Qualified contracts, the first
Step-up Date is the Valuation Date of the first Periodic Income Payment in the
[third] calendar year following the Rider Date.  Subsequent Step-up Dates
will be the Valuation Date of the first Periodic Income Payment in the calendar
year, every subsequent [3 year] period.

       

      General

       

      If this rider is in effect on the
Valuation Date the Periodic Income Payment is determined, then the amount that
will be paid will be the greater of:

       

      a.      
the Periodic Income Payment determined under the VAPOR; or

      b.      
the Guaranteed Income Benefit.

       

      On the Rider Date, the initial
Guaranteed Income Benefit amount is shown on the Contract Benefit Data
pages.

       

      Automatic
Step-up of the Guaranteed Income Benefit (GIB Step-up)

       

      On each Step-up Date, a GIB Step-up
will occur only if [75%] of the Periodic Income Payment determined on the
Step-up Date is greater than the Guaranteed Income Benefit on the Valuation Date
immediately prior to the Step-up Date.  Upon a GIB Step-up, the Guaranteed
Income Benefit will automatically step-up to [75%] of the Periodic Income
Payment.  If the Guaranteed Income Benefit on the Valuation Date
immediately prior to the Step-up Date is greater than or equal to [75%] of the
Periodic Income Payment, no GIB Step-up will occur.

       

      On each GIB Step-up, the Rider
Charge may be adjusted pursuant to the Rider Charge provision.  If the
Rider Charge is increased, the Owner may decline the GIB Step-up by Notice to
the Company within 30 days of the effective date of the GIB Step-up.  If
the Owner does decline the GIB Step-up, the Guaranteed Income Benefit will be
reduced to the Guaranteed Income Benefit on the Valuation Date immediately prior
to the Step-up Date, subject to adjustments for Withdrawals.  If the Owner
does not decline the GIB Step-up, the GIB Step-up will be deemed accepted by the
Owner.

       

      The Automatic Step-up of the
Guaranteed Income Benefit will occur whether or not the Owner has previously
declined a GIB Step-up.

       

       

      Adjustments
to the Guaranteed Income Benefit

       

      Each Withdrawal will reduce the
Guaranteed Income Benefit in the same proportion as the amount withdrawn reduces
the Account Value on the Valuation Date of the Withdrawal.  Payment of a
Periodic Income Payment, whether equal to the Guaranteed Income Benefit or the
Periodic Income Payment determined under VAPOR, is not a
Withdrawal.

       

      An increase in the length of the
Access Period may not result in an adjustment to the Guaranteed Income Benefit.
 Any increase in the length of the Access Period is subject to a [5] year
minimum increase.

       

      Effect
of Guaranteed Income Benefit during Access Period

       

      During the Access Period, payment of
the Periodic Income Payment, whether equal to the Guaranteed Income Benefit or
the Periodic Income Payment determined under the VAPOR, reduces the Account
Value.

       

      If the Account Value is reduced to
zero, the Access Period will end and the Lifetime Income Period will begin on
the Valuation Date the Account Value equals zero, and each subsequent Periodic
Income Payment during the Lifetime Income Period will be equal to the Guaranteed
Income Benefit.

       

      Effect
of Guaranteed Income Benefit during Lifetime Income Period

       

      During the Lifetime Income Period,
if a Periodic Income Payment determined under the VAPOR is less than the GIB,
the excess of the GIB attributable to the Variable Account over the Periodic
Income Payment attributable to the Variable Account determined under the VAPOR
will reduce the number of Annuity Units per Variable Subaccount payable in each
subsequent Periodic Income Payment.  The reduction to the number of Annuity
Units per payment will be determined by: (a) divided by (b) then the result
further divided by (c): where:

       

      (a)  is the amount of the
excess of the GIB attributable to the Variable Account over the Periodic Income
Payment attributable to the Variable Account; and

      (b)  is the applicable Annuity
Factor; and

      (c)  is the Annuity Unit value
as of the Valuation Date of the Periodic Income Payment.

       

      During the Lifetime Income Period,
if a Periodic Income Payment determined under the VAPOR is less than the GIB,
the excess of the GIB attributable to the Fixed Account over the Periodic Income
Payment attributable to the Fixed Account determined under VAPOR will reduce the
resulting annual amount determined for the Fixed Account payable in each
subsequent Periodic Income Payment.  The reduction in the resulting annual
amount determined for the Fixed Account (prior to multiplying by the Interest
Adjustment Factor and dividing by the Daily Factor) will be determined by: (a)
divided by (b) where:

       

      (a)  is the amount of the
excess of the GIB attributable to the Fixed Account over the Periodic Income
Payment attributable to the Fixed Account; and

      (b)  is the applicable Annuity
Factor.

       

      If payment of the GIB reduces both
the number of Annuity Units per Variable Subaccount to zero and the resulting
annual amount determined for the Fixed Account to zero during the Lifetime
Income Period, then each subsequent Periodic Income Payment during the remainder
of the Lifetime Income Period will be equal to the GIB.

       

      Additional Purchase
Payments

       

      While this rider is in effect,
additional Purchase Payments to the Contract may not be made.

       

      Rider
Charge

       

      The annual Rider Charge is subject
to a guaranteed maximum rider charge of [2.00%].  While this rider is in
effect, the Rider Charge will be added to the Contract Mortality and Expense
Risk and Administrative Charge as shown on the Contract Benefit Data pages,
which is deducted from the Variable Account.

       

      On each GIB Step-up, the Rider
Charge will be adjusted to the Rider Charge currently in effect, subject to the
guaranteed maximum rider charge.  Any such adjustment will change the total
Mortality and Expense Risk and Administrative Charge.  The Mortality and
Expense Risk and Administrative Charge rates shown on the Contract Benefit Data
pages are as of the Rider Date.

       

      Pursuant to the Automatic Step-up of
the Guaranteed Income Benefit provision, the Owner may decline a GIB Step-up if
the Rider Charge is increased.  Upon our receipt of Notice from the Owner
to decline a GIB Step-up, the Rider Charge will decrease to the Rider Charge in
effect on the Valuation Date immediately prior to the Step-up Date.

       

      Termination
of this Rider

       

      This rider will terminate for any of
the following reasons:

      a.      
termination of the Contract to which this rider is attached;

      b.      
the death of the Annuitant, or the later of the death of the Annuitant or
Secondary Life if a joint payout was elected;

      c.      
a decrease in the length of the Access Period;

      d.      
a change in the Periodic Income Payment Mode; or

      e.      
Written Request from an Owner.

       

      Termination of this rider due to
termination of the Contract or death of the Annuitant or Secondary Life as
described above, will be effective on the Valuation Date on which such event
occurs.  Termination of this rider due to a decrease in the Access Period,
change in the Periodic Income Payment Mode, or Written Request from an Owner
will be effective on the Valuation Date of the Periodic Income Commencement Date
anniversary following such event.

       

       AR-528(8-10)

       

       

      The Lincoln National Life
Insurance Company

       

      /s/
Charles A. Brawley, III, Secretary

      Charles A.
Brawley, III, Secretary

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00174-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00174-of-00352.parquet"}]]