Document:

Amendment Nos. 1 and 2 to the LNC Amended and Restated Incentive Comp Plan

 Exhibit 10.3 
 Amendment No. 1 
 to the 2007 Lincoln National Corporation 
 Amended and Restated 
 Incentive
Compensation Plan 
 Pursuant to Section 10(e) of the 2007 Lincoln National Corporation Amended and Restated Incentive Compensation Plan (the
“Plan”), the Board of Lincoln National Corporation amends the Plan effective August 2, 2007, as follows: 
 Section 10(c) of the Plan is
deleted in its entirety and replaced with the following: 
 (c) Adjustments. In the event that any dividend or other distribution
(whether in the form of cash, Stock, or other property), recapitalization, forward or reverse split, reorganization, merger, consolidation, spin-off, combination, repurchase, share exchange, liquidation, dissolution or other similar corporate
transaction or event affects the Stock such that an adjustment to outstanding Awards is required to preserve (or prevent enlargement of) the benefits or potential benefits intended at the time of grant, then in such manner as the Committee deems
equitable, an appropriate adjustment shall be made to any or all of (i) the number and kind of shares of Stock which may be delivered in connection with Awards granted thereafter, (ii) the number and kind of shares of Stock by which annual
per-person Award limitations are measured under Section 5 hereof, (iii) the number and kind of shares of Stock subject to or deliverable in respect of outstanding Awards and (iv) the exercise price, grant price or purchase price
relating to any Award and/or make provision for payment of cash or other property in respect of any outstanding Award. In determining the appropriate adjustment to be made, the Committee may take into account such factors as it deems appropriate,
including (x) the restrictions of applicable law, (y) the potential tax consequences of an adjustment, and (z) the possibility that some Participants might receive an adjustment or a distribution or some other benefit that is
unintended, and in light of such factors or circumstances may make adjustments that are not uniform or proportionate among outstanding Awards, modify vesting dates, defer the delivery of stock certificates, or make other equitable adjustments. Any
such adjustments to outstanding Awards will be effected in a manner that precludes enlargement of rights and benefits under such Awards. Adjustments, if any, and any determinations or interpretations, including any determination of whether a
distribution is other than a normal cash dividend, made by the Committee shall be final, conclusive and binding. 
 In addition, the
Committee is authorized to make adjustments in the terms and conditions of, and the criteria included in, Awards (including Performance Awards and performance goals, and Annual Incentive Awards and any Annual Incentive Award pool or performance
goals relating thereto) in recognition of unusual or nonrecurring events (including, without limitation, events described in the preceding sentence, as well as acquisitions and dispositions of businesses and assets) affecting the Corporation, any
subsidiary or any business unit, or the financial statements of the Corporation or any subsidiary, or in response to changes in applicable laws, regulations, accounting 

 
principles, tax rates and regulations or business conditions or in view of the Committee’s assessment of the business strategy of the Corporation, any
subsidiary or business unit thereof, performance of comparable organizations, economic and business conditions, personal performance of a Participant, and any other circumstances deemed relevant; provided that no such adjustment shall be made if and
to the extent that such adjustment would cause Options, SARs, Performance Awards granted under Section 8(b) hereof or Annual Incentive Awards granted under Section 8(c) hereof to Participants designated by the Committee as Covered
Employees and intended to qualify as “performance-based compensation” under Code Section 162(m) and regulations thereunder to otherwise fail to qualify as “performance-based compensation” under Code Section 162(m) and
regulations thereunder. 

 Resolution L 
 LINCOLN NATIONAL CORPORATION 
 Compensation Committee Meeting 
 February 7, 2008 
 Approval of Amendment
No. 2 to 
 The Lincoln National Corporation Incentive Compensation Plan 
 RESOLVED, That the Compensation Committee approves and recommends to the Board of Directors of Lincoln National Corporation the adoption of the following
resolution: 
 WHEREAS, Lincoln National Corporation (the “Corporation”) has established the Lincoln National Corporation Amended
and Restated Incentive Compensation Plan (the “Plan”), effective May 10, 2007; and 
 WHEREAS, The Board of Directors has
determined it to be in the best interests of the Corporation to amend the Plan, effective February 7, 2008, in order to document the Plan’s operation in compliance with the American Jobs Creation Act of 2004 (the “JOBS Act”).

 RESOLVED, That Amendment No. 2 to the Plan, substantially in the form attached to this resolution as Exhibit A, is hereby approved;
and 
 RESOLVED, That the appropriate officers of the Corporation are authorized to take such other action as is necessary or desirable to
effect this resolution. 

 EXHIBIT A 
 Amendment No. 2 to the 
 2007 Lincoln National Corporation 
 Amended and Restated Incentive Compensation Plan 
 Pursuant to Section 10(e) of the 2007 Lincoln National Corporation Amended and Restated Incentive Compensation Plan (the “Plan”), the Board of Lincoln National Corporation amends the Plan effective February 7, 2008, as
follows: 
 1. Deleting Section 2(f) “Change of Control Price” in its entirety and re-lettering the remaining section letters. 
 2. Deleting Section 6(c)(i) of the Plan in its entirety and replacing it with the following: 
 “(i) Right to Payment. A SAR shall confer on the Participant to whom it is granted a right to receive, upon exercise thereof,
the excess of (A) the Fair Market Value of one share of Stock on the date of exercise over (B) the grant price of the SAR as determined by the Committee. The grant price of a SAR shall not be less than the Fair Market Value of a share of
Stock on the date of grant of such SAR.” 
 3. Amending Section 8(b)(v) of the Plan by adding the following sentence at the end of such Section:

 “Performance Awards shall be settled and paid after the end of the relevant
performance period and before the 15th day of the third month following the end of the performance period.” 
 4. Amending Section 8(c)(iii) of the Plan by adding the following sentence at the end of such Section: 
 “Annual Incentive Awards shall be settled and paid after the end of the relevant fiscal year
and before the 15th day of the third month following the end of the fiscal year.” 
 5. Deleting Section 9(b) of the Plan in its entirety and replacing it with the following: 
 “(b) Restricted Stock and Deferred Stock Units. The restrictions, deferral of settlement, and forfeiture conditions applicable
to any Restricted Stock or Deferred Stock Unit granted under the Plan shall lapse and such Awards shall be deemed fully vested as of the time of the Change of Control, except to the extent of any waiver by the Participant and subject to applicable
restrictions set forth in Section 10(a) hereof; provided that a Change of Control shall not accelerate payment of any such fully vested Award that is subject to Code Section 409A unless such Change of Control also qualifies as a
“change in control event” as described under Code Section 409A(a)(2)(A)(v),” 

 6. Amending Section 10(c) of the Plan by adding the following sentence to the end of such Section: 
 “or (2) be made in a manner that will be treated under Code Section 409A as the grant of a new option or SAR.” 
 7. Amending Section 10 of the Plan by adding a new Section 10(m): 
 “(m) Code Section 409A. The Plan shall be operated and administered in such a way that no Participants are subject to adverse tax consequences under Code Section 409A. Accordingly, no action
shall be taken under the Plan, including any acceleration under Section 7(c), delay under Section 10(a), or conversion into Deferred Stock Units under Section 6(a), that would result in such adverse tax consequences. Further, no
Option or SAR that was not fully vested before 2005 shall contain any feature for the deferral of compensation.”Amended and Restated LNC Supplemental Retirement Plan

 Exhibit 10.10 
 LINCOLN NATIONAL CORPORATION 
 SUPPLEMENTAL RETIREMENT PLAN 
 (The “O&E SERP”) 
 Amendment & Restatement Effective December 31, 2007 
 (except as otherwise indicated)

 The Lincoln National Corporation Supplemental Retirement Plan (the “Plan”) is hereby adopted effective December 31,
2007 by Lincoln National Corporation on behalf of itself and its affiliates (the “Corporation”). The Plan is an amendment and restatement of an assortment of pre-existing individual and group plans, programs and arrangements that provide
deferred compensation for select Employees and Agents of Lincoln National Corporation and its affiliates (the “Predecessor Plans”). This Plan incorporates changes made to the Predecessor Plans in order to comply with Code section
409A, added by the American Jobs Creation Act of 2004. This Plan also provides for the cessation or “freeze” of benefit accruals for certain benefits effective December 31, 2007, as described in the attached Appendix A. 
 The purpose of the Plan is to provide supplemental retirement benefits to select Employees and Agents of the Corporation. In general, Plan benefits are
not intended to make up or restore benefits that cannot be paid under the Corporation’s qualified retirement plans due to Internal Revenue Service limitations on the amount of annual benefits payable under tax-qualified plans, and the amount of
compensation that can be considered under a tax-qualified plan formula. 
 The Plan is intended (1) to comply with Code section 409A and
the official guidance issued thereunder, except with respect to Grandfathered Benefits, and (2) to be “a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select
group of management or highly compensated employees” within the meaning of sections 201(2), 301(a)(3) and 401(a)(1) of ERISA. Notwithstanding any other provision of this Plan, this Plan shall be interpreted, operated and administered in a
manner consistent with these intentions. 
 ARTICLE I 
 DEFINITIONS 
 Wherever used herein the terms below shall have the following meaning: 
 “ABGA Agent” means an agency building general agent for the legacy Jefferson Pilot Life Insurance Company (merged with and into the
Lincoln National Life Insurance Company on April 2, 2007). 

 “Affiliate” means any corporation or other entity that is treated as a single employer
with the Corporation under section 414 of the Code. 
 “Agents” means, collectively, any ABGA Agents, DAN Agents, or LNL
Agents who are eligible to receive a benefit under the Plan as described in Article III. 
 “Benefit Commencement Date”
means the date that Plan benefits are scheduled to be paid in a cash lump sum, or scheduled to begin to be paid if the benefits are expressed as periodic payments (an annuity or installments), as set forth in Appendix A. 
 “Benefit Determination Date” means the date that Plan benefits are calculated. 
 “Change of Control” means an event that qualifies as a change of control of the Corporation under the Lincoln National Corporation
Executives’ Severance Benefit Plan (as in effect immediately prior to such change of control). 
 “Code” means the
Internal Revenue Code of 1986, as amended from time to time. 
 “Committee” means the Compensation Committee of the
Corporation’s Board of Directors or such other committee as may be appointed by the Board of Directors from time to time. 
 “Corporation” means Lincoln National Corporation or any successor corporation or other entity. 
 “Disabled” means, with respect to a Participant, that the Participant has been determined to be disabled as defined in the applicable Qualified Plan. 
 “DAN Agent” means a district agency network agent aligned with the legacy Jefferson Pilot Life Insurance Company’s retail sales
organization (merged with and into the Lincoln National Life Insurance Company on April 2, 2007). 
 “Grandfathered
Benefit” means, with respect to terminated vested participants as of December 31, 2004, or active Participants who have not accrued a benefit under this Plan since December 31, 2004, the benefit amounts earned and vested under
this Plan pursuant to Article III as of December 31, 2004 within the meaning of Code section 409A and the official guidance thereunder. Except as specified herein, Grandfathered Benefits are subject to the distribution rules in effect as of
December 31, 2004. 
 “Employee” means an individual who is a regular employee on the U.S. payroll of the Corporation
or an Employer. The term “Employee” shall not include a person hired as an independent contractor, leased employee, consultant, or a person otherwise designated by the Corporation or an Employer as not eligible to participate in the Plan,
even if such person is determined to be an “employee” of the Corporation or a Participating Employer by any governmental or judicial authority. 

 “Employer” means Lincoln National Corporation and any Affiliates who has adopted this
Plan as a Participating Employer. 
 “ERISA” means the Employee Retirement Income Security Act of 1974, as amended from time
to time. 
 “Key Employee” means an Employee treated as a
“specified employee” as of his Separation from Service under Code section 409A(a)(2)(B)(i) of the Corporation or its Affiliates, i.e., a key employee (as defined in Code section 416(i) without regard to paragraph (5) thereof) .
Key Employees shall be determined in accordance with Code section 409A for a specific calendar year using the December 31st of the previous
calendar year as the determination date. A listing of Key Employees as of an identification date shall be effective for the 12-month period beginning on the April 1st following the identification date. 
 “LNL Agent” means a full-time life insurance salesman
for Lincoln National Life Insurance Company. 
 “Participant” means any Employee, LNL Agent, ABGA Agent, or DAN Agent who
has accrued a Plan benefit described in the attached Appendix A. 
 “Plan” means the Lincoln National Corporation
Supplemental Retirement Plan, as set forth herein and as amended from time to time. 
 “Plan Administrator” means the Senior
Vice President of Human Resources. 
 “Present Value” means, for a Participant whose Plan benefits are expressed as an
annuity, the lump sum present value of the accrued benefit calculated using the actuarial assumptions for calculating lump sum amounts under the qualified retirement plan under which the Participant is eligible to receive a benefit, except as
specifically stated otherwise. 
 “Separation from Service” or “Separate from Service” means a
“separation from service” within the meaning of Code section 409A. 
 ARTICLE II 
 PARTICIPATION 
 Participation in the
Plan by an Employee, LNL Agent, ABGA Agent, or DAN Agent begins when the individual is designated as a Participant in the Plan and begins to accrue a Plan benefit as described in the attached Appendix A. 

 ARTICLE III 
 PLAN BENEFITS 
 Participants shall accrue benefits under this Plan as described in the attached
Appendix A. Plan benefits are 100% vested at all times. 
 ARTICLE IV 
 DISTRIBUTION OF BENEFITS 
 4.1. Benefit Commencement Date. Except as
specified in Section 4.6 below, a Participant’s benefits shall be paid, or begin to be paid, as soon as practicable after his or her Benefit Determination Date, but in no event later than ninety (90) days after such date. Each
Participant’s Benefit Determination Date is set forth in the applicable section of Appendix A. 
 4.2 Benefit Distribution Form.
Absent an effective alternative election pursuant to Section 4.4 below, a Participant’s benefit will be paid, or begin to be paid, in the form indicated in Appendix A. 
 4.3 Distributions Upon Death. To the extent that a pre-retirement death benefit is payable with respect to a Participant’s benefit, as
indicated in Appendix A, in the event of the death of the Participant before benefits have commenced, benefits will be paid, or begin to be paid, to the Participant’s beneficiary as soon as practicable after the Participant’s death, but in
no event later than 90 days after the Participant’s death. In the event of the death of the Participant after benefits have commenced, benefits under the Plan will continue to be paid to the Participant’s beneficiary in the distribution
form already begun. In the event that a Participant dies and has not properly designated a beneficiary, or if no designated beneficiary is living on the date of distribution, such amount shall be distributed to the Participant’s estate.

 4.4 Alternative Elections. A Participant may, in the sole discretion of the Plan Administrator, elect a different Benefit
Commencement Date or Benefit Distribution Form other than those set forth in Appendix A by making an alternative election. Only one alternative election may be made, and the election is irrevocable once made. Any alternative election must be made in
accordance with procedures established by the Plan Administrator, and must be made at least 366 days prior to the Participant’s original Benefit Commencement Date (elections shall not take effect for twelve (12) months after the date on
which the election is made). 
 With the exception of Grandfathered Benefits, no alternative election made pursuant to this Section 4.4 may result in an
impermissible acceleration of payment, including accelerations of payment as defined under Code section 409A. 

 4.5 Cash Out of Lump Sums. Notwithstanding the Benefit Distribution Form indicated in Appendix A,
or any election pursuant to Section 4.4 above by a Participant to the contrary, and subject to Section 4.6 below, if the Present Value of a Participant’s benefit is $15,500 or less at the time the Participant Separates from Service,
the benefit shall be distributed to the Participant in a lump sum payment as soon as administratively possible after Separation from Service, but in no event later than 90 days. 
 4.6 Distributions to Key Employees. Notwithstanding any other provision of this Plan to the contrary, in the event a Participant is a Key Employee
as of the date of his or her Separation from Service, distributions to such Participant shall not be paid earlier than six months after the date on which such Key Employee Separates from Service. However, this Section 4.6 shall not apply in the
case of benefits that were earned and vested prior to January 1, 2005. Interest shall not accrue on such undistributed amounts during the period of delay. Unless specified otherwise, the first payment of an annuity Benefit Distribution Form
shall include aggregated payments in arrears for the previous six months. 
 This Section 4.6 shall not apply to Grandfathered Benefits. 
 4.7 Effect of Early Taxation. If a Participant’s benefits under the Plan are includable in income pursuant to Code section 409A, such
benefits shall be distributed immediately to the Participant. 
 4.8 Permitted Delays. Notwithstanding the foregoing, any payment to a
Participant under the Plan shall be delayed upon the Committee’s reasonable anticipation of one or more of the following events: 
 (a)
The Corporation’s deduction with respect to such payment would be eliminated by application of Code section 162(m); or 
 (b) The making
of the payment would violate Federal securities laws or other applicable law; 
 provided, that any payment delayed pursuant to this Section 4.8, other
than a Grandfathered Benefit, shall be paid in accordance with Code section 409A. 
 ARTICLE V 
 ADMINISTRATION 
 5.1 General
Administration. The Committee shall be responsible for the operation and administration of the Plan and for carrying out the provisions hereof. The Committee shall have the full authority and discretion to make, amend, interpret, and enforce all
appropriate rules and regulations for the administration of this Plan and decide 

 
or resolve any and all questions, including interpretations of this Plan, as may arise in connection with this Plan. Any such action taken by the Committee
shall be final and conclusive on any party. To the extent the Committee has been granted discretionary authority under the Plan, the Committee’s prior exercise of such authority shall not obligate it to exercise its authority in a like fashion
thereafter. The Committee shall be entitled to rely conclusively upon all tables, valuations, certificates, opinions and reports furnished by any actuary, accountant, controller, counsel or other person employed or engaged by the Corporation with
respect to the Plan. The Committee may, from time to time, employ agents and delegate to such agents, including employees of the Corporation, such administrative duties as it sees fit. The Committee delegated the review of claims and appeals for
benefits under this Plan to the Benefit Appeals Committee of the Corporations’ Benefits Committee, effective September 15, 2004 (the “Appeals Committee”). Effective November 5, 2007, the Committee delegates to the Senior
Vice President of Human Resources responsibility for operating and administering the Plan. 
 5.2 Claims for Benefits. 
 (a) Filing a Claim. A Participant or his authorized representative may file a claim for benefits under the Plan. Any claim must be in writing and
submitted to the Appeals Committee or its delegate at such address as may be specified from time to time. Claimants will be notified in writing of approved claims, which will be processed as claimed. A claim is considered approved only if its
approval is communicated in writing to a claimant. 
 (b) Denial of Claim. In the case of the denial of a claim respecting benefits
paid or payable with respect to a Participant, a written notice will be furnished to the claimant within 90 days of the date on which the claim is received by the Appeals Committee. If special circumstances (such as for a hearing) require a longer
period, the claimant will be notified in writing, prior to the expiration of the 90-day period, of the reasons for an extension of time; provided, however, that no extensions will be permitted beyond 90 days after the expiration of the initial
90-day period. 
 (c) Reasons for Denial. A denial or partial denial of a claim will be dated and signed by the Appeals Committee and
will clearly set forth: 
 (i) the specific reason or reasons for the denial; 
 (ii) specific reference to pertinent Plan provisions on which the denial is based; 
 (iii) a description of any additional material or information necessary for the claimant to perfect the claim and an explanation of why such material or
information is necessary; and 
 (iv) an explanation of the procedure for review of the denied or partially denied claim set forth below,
including the claimant’s right to bring a civil action under ERISA section 502(a) following an adverse benefit determination on review. 

 (d) Review of Denial. Upon denial of a claim, in whole or in part, a claimant or his duly
authorized representative will have the right to submit a written request to the Appeals Committee for a full and fair review of the denied claim by filing a written notice of appeal with the Appeals Committee within 60 days of the receipt by the
claimant of written notice of the denial of the claim. A claimant or the claimant’s authorized representative will have, upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information
relevant to the claimant’s claim for benefits and may submit issues and comments in writing. The review will take into account all comments, documents, records, and other information submitted by the claimant relating to the claim, without
regard to whether such information was submitted or considered in the initial benefit determination. 
 If the claimant fails to file a
request for review within 60 days of the denial notification, the claim will be deemed abandoned and the claimant precluded from reasserting it. If the claimant does file a request for review, his request must include a description of the issues and
evidence he deems relevant. Failure to raise issues or present evidence on review will preclude those issues or evidence from being presented in any subsequent proceeding or judicial review of the claim. 
 (e) Decision Upon Review. The Appeals Committee will provide a prompt written decision on review. If the claim is denied on review, the decision
shall set forth: 
 (i) the specific reason or reasons for the adverse determination; 
 (ii) specific reference to pertinent Plan provisions on which the adverse determination is based; 
 (iii) a statement that the claimant is entitled to receive, upon request and free of charge, reasonable access to, and copies of, all documents,
records, and other information relevant to the claimant’s claim for benefits; and 
 (iv) a statement describing any voluntary appeal
procedures offered by the Plan and the claimant’s right to obtain the information about such procedures, as well as a statement of the claimant’s right to bring an action under ERISA section 502(a). 
 A decision will be rendered no more than 60 days after the Appeals Committee’s receipt of the request for review, except that such period may be extended for an
additional 60 days if the Appeals Committee determines that special circumstances (such as for a hearing) require such extension. If an extension of time is required, written notice of the extension will be furnished to the claimant before the end
of the initial 60-day period. 

 (f) Finality of Determinations; Exhaustion of Remedies; Limitations Period. To the extent
permitted by law, decisions reached under the claims procedures set forth in this Section shall be final and binding on all parties. No legal action for benefits under the Plan shall be brought unless and until the claimant has exhausted his
remedies under this Section. In any such legal action, the claimant may only present evidence and theories which the claimant presented during the claims procedure. Any claims which the claimant does not in good faith pursue through the review stage
of the procedure shall be treated as having been irrevocably waived. Judicial review of a claimant’s denied claim shall be limited to a determination of whether the denial was an abuse of discretion based on the evidence and theories the
claimant presented during the claims procedure. Any suit or legal action initiated by a claimant under the Plan must be brought by the claimant no later than one year following a final decision on the claim for benefits by the Appeals Committee. The
one-year limitation on suits for benefits will apply in any forum where a claimant initiates such suit or legal action. 
 5.3
Indemnification. To the extent not covered by insurance, the Corporation shall indemnify the Appeals Committee, each employee, officer, director, and agent of the Corporation, and all persons formerly serving in such capacities, against any
and all liabilities or expenses, including all legal fees relating thereto, arising in connection with the exercise of their duties and responsibilities with respect to the Plan, provided however that the Corporation shall not indemnify any person
for liabilities or expenses due to that person’s own gross negligence or willful misconduct. 
 ARTICLE VI 
 AMENDMENT AND TERMINATION 
 6.1
Amendment or Termination. The Corporation reserves the right to amend or terminate the Plan when, in the sole discretion of the Corporation, such amendment or termination is advisable, pursuant to a resolution or other action taken by the
Committee. The Plan may also be amended pursuant to a written instrument executed by the Corporation’s senior most human resources officer to the extent such amendment is required under applicable law or is required to avoid having amounts
deferred under the Plan included in the income of Participants or beneficiaries for federal income tax purposes prior to distribution. 
 6.2
Effect of Amendment or Termination. Except as provided in the next sentences, no amendment or termination of the Plan shall adversely affect the rights of any Participant or beneficiary receiving benefits under the Plan as of the effective
date of such amendment or termination. Upon termination of the Plan, distribution of Plan benefits shall be made to Participants and beneficiaries in the manner and at the time described in Article IV, unless the Corporation determines in its sole
discretion that all such amounts (other than Grandfathered Benefits) shall be distributed immediately upon termination and such distributions are permissible under Code section 409A. Upon termination of the Plan, no further accruals shall occur with
respect to any of the benefits described in Appendix A. 

 In the event of a Change of Control, no amendment or termination of this Plan shall adversely affect the
right of any Participant to the benefits accrued by the Participant or to payment of such benefits under the terms of this Plan as in effect immediately prior to such Change of Control. 
 ARTICLE VII 
 GENERAL PROVISIONS 
 7.1 Source of Payments; Rights Unsecured. The amount of any benefit payable under the Plan with respect to any Participant shall be paid from the
general assets of the Employer that last employed that Participant. The right of a Participant or his beneficiary to receive a distribution hereunder shall be an unsecured (but legally enforceable) claim against the general assets of an Employer,
and neither the Participant nor his beneficiary shall have any rights in or against any assets of an Employer. The Plan at all times shall be considered entirely unfunded for tax purposes. Any funds set aside by an Employer for the purpose of
meeting its obligations under the Plan, including any amounts held by a trustee, shall continue for all purposes to be part of the general assets of the Employer and shall be available to its general creditors in the event of the Employer’s
bankruptcy or insolvency. An Employer’s obligation under this Plan shall be that of an unfunded and unsecured promise to pay money in the future. 
 7.2 No Guarantee of Benefits. Nothing contained in the Plan shall constitute a guarantee by an Employer or any other person or entity that the assets of an Employer will be sufficient to pay any benefits
hereunder. 
 7.3 No Enlargement of Rights. No Participant or beneficiary shall have any right to receive a distribution under the
Plan except in accordance with the terms of the Plan. Establishment of the Plan shall not be construed to give any Participant the right to continue to be employed by or provide services to an Employer. 
 7.4 Spendthrift Provision. No interest of any person in, or right to receive a distribution under, the Plan shall be subject in any manner to
sale, transfer, assignment, pledge, attachment, garnishment, or other alienation or encumbrance of any kind; nor may such interest or right to receive a distribution be taken, either voluntarily or involuntarily for the satisfaction of the debts of,
or other obligations or claims against, such person. 
 7.5 Applicable Law. To the extent not preempted by federal law, the Plan shall
be governed by the laws of the State of Indiana. 

 7.6 Incapacity of Recipient. If any person entitled to a distribution under the Plan is deemed by
the Committee to be incapable of personally receiving and giving a valid receipt for such payment, then, unless and until a claim for such payment shall have been made by a duly appointed guardian or other legal representative of such person, the
Committee may provide for such payment or any part thereof to be made to any other person or institution then contributing toward or providing for the care and maintenance of such person. Any such payment shall be a payment for the account of such
person and a complete discharge of any liability of the Employers and the Plan with respect to the payment. 
 7.7 Taxes. The
Corporation or other payor may withhold from a benefit payment under the Plan or a Participant’s wages, or the Corporation may reduce a Participant’s accrued benefit under the Plan, in order to meet any federal, state, or local tax
withholding obligations with respect to Plan benefits. The Corporation or other payor shall report Plan payments and other Plan-related information to the appropriate governmental agencies as required under applicable laws. 
 7.8 Corporate Successors. The Plan and the obligations of an Employer under the Plan shall become the responsibility of any successor to the
Employer by reason of a transfer or sale of substantially all of the assets of the Employer or by the merger or consolidation of the Employer into or with any other corporation or other entity. 
 7.9 Unclaimed Benefits. Each Participant shall keep the Committee informed of his current address and the current address of his designated
beneficiary. The Committee shall not be obligated to search for the whereabouts of any person if the location of a person is not made known to the Committee. 
 7.10 Severability. In the event any provision of the Plan shall be held invalid or illegal for any reason, any illegality or invalidity shall not affect the remaining parts of the Plan, but the Plan shall be
construed and enforced as if the illegal or invalid provision had never been inserted. 
 7.11 Words and Headings. Words in the
masculine gender shall include the feminine and the singular shall include the plural, and vice versa, unless qualified by the context. Any headings used herein are included for ease of reference only, and are not to be construed so as to alter the
terms hereof. 

 IN WITNESS WHEREOF, the President and Chief Executive Office of the Corporation has executed this amendment and
restatement of the Plan as of this      day of December, 2007. 
  

			
	LINCOLN NATIONAL CORPORATION
	
	  

	By:	 	Dennis R. Glass
	Its:	 	President and Chief Executive Officer

 APPENDIX A 
 O&E SERPs – Lincoln National Corporation 
  

													
	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Benefit
Determination
Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
Distribution
 Form

	1	  	Abbott, J.	  	F	  	10/09/1951	  	In Pay Status	  	403.67	  	Joint & 50%
		  	Abbott, J. (C)1	  	M	  	05/25/1949	  		  		  	
							
	2	  	Acheson, J.	  	M	  	04/12/1922	  	In Pay Status	  	1063.82	  	Joint & 50%
		  	Acheson, J. (C)	  	F	  	08/15/1923	  		  		  	
							
	3	  	Altic, Pamela M.	  	F	  	06/03/1954	  		  	345.22	  	Life Only after age 55
		  	Altic, Pamela M.	  	F	  	06/03/1954	  	In Pay Status	  	944.67	  	Temp Life to age 55
							
	4	  	Baker, Roland	  	M	  	08/12/1938	  	In Pay Status	  	1530.29	  	Joint & 50%
		  	Baker, Roland (C)	  	F	  	10/21/1940	  		  		  	
							
	5	  	Bogardus, W.	  	M	  	11/05/1942	  	In Pay Status	  	1871.72	  	Joint & 50%
		  	Bogardus, W. (C)	  	F	  	03/07/1952	  		  		  	
							
	6	  	Bojrab, Imen	  	M	  	08/28/1953	  		  	457.36	  	Life Only after 55
		  	Bojrab, Imen	  	M	  	08/28/1953	  	In Pay Status	  	1289.90	  	Temp Life to age 55
							
	7	  	Brazys, Mary Elizabeth	  	F	  	11/18/1952	  		  	313.25	  	Life Only after 55
							
	8	  	Butler, J.	  	M	  	03/16/1947	  	In Pay Status	  	185.25	  	Joint & 66  2/3%
		  	Butler, J. (C)	  	F	  	11/04/1947	  		  		  	
							
	9	  	Camp, Sheryn	  	F	  	10/16/1951	  	In Pay Status	  	235.86	  	Life Only after age 55
							
	10	  	Campbell, Robert W.	  	M	  	01/18/1944	  	In Pay Status	  	367.30	  	Joint & 50%
		  	Campbell, Robert W. (C)	  	F	  	10/18/1944	  		  		  	
							
	11	  	Cook, Rodgers H.	  	M	  	11/20/1919	  	In Pay Status	  	218.70	  	120 months certain and life
	  	Cook, Rodgers H.	  	M	  	11/20/1919	  	In Pay Status	  	1856.29	  	60 months certain and life
							
	12	  	Cooper, Charlene	  	F	  	04/21/1953	  		  	128.38	  	Life Only after 55
	  	Cooper, Charlene	  	F	  	04/21/1953	  	In Pay Status	  	365.26	  	Temp Life to age 55
							
	13	  	Davenport, T.	  	M	  	01/31/1929	  	In Pay Status	  	1466.05	  	Life Only

  

	 1
	 “(C)” refers to “Contingent Annuitant.” 

													
	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Benefit
Determination
Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
Distribution
 Form

	14	  	Davies, Richard	  	M	  	10/11/1924	  	In Pay Status	  	500.17	  	240 months certain and life
							
	15	  	Ehlers, Edwin	  	M	  	03/10/1923	  	In Pay Status	  	835.15	  	240 months certain and life
							
	16	  	Ellsworth, David	  	M	  	07/25/1941	  	In Pay Status	  	1745.28	  	Joint and  2/3%
	  	Ellsworth, David (C)2	  	F	  	11/29/1949	  		  		  	
							
	17	  	Fenker, Dan	  	M	  	10/19/1935	  	In Pay Status	  	329.04	  	Joint & 50%
	  	Fenker, Dan (C)	  	F	  	06/07/1939	  		  		  	
							
	18	  	Giller, Gary	  	M	  	11/04/1941	  	In Pay Status	  	9664.22	  	Joint & 50%
	  	Giller, Gary (C)	  	F	  	01/03/1941	  		  		  	
							
	19	  	Glass, J.	  	M	  	11/11/1935	  	In Pay Status	  	1052.66	  	Life Only
							
	20	  	Gongwer, Robert	  	M	  	11/18/1952	  	In Pay Status	  	455.60	  	Life only after age 55
							
	21	  	Hamblin, R.	  	M	  	04/22/1932	  	In Pay Status	  	975.95	  	Life Only
	  	Hamblin, R.	  	M	  	04/22/1932	  	In Pay Status	  	225.47	  	Life Only
							
	22	  	Haupert, Lawrence	  	M	  	10/14/1942	  	In Pay Status	  	102.74	  	Life Only
							
	23	  	Hellmuth, Charles	  	M	  	 12/18/1926
 *DOD 02/03/2003
	  	Deceased	  	8791.16	  	Joint & 100%
	  	Hellmuth, Charles (C)	  	F	  	03/23/28	  	In Pay Status 03/01/2003	  		  	
							
	24	  	Horein, James	  	M	  	06/20/1937	  	In Pay Status	  	1688.72	  	Joint & 50%
	  	Horein, James	  		  	06/20/1937	  	In Pay Status	  	201.33	  	120 months certain and life
	  	Horein, James (C)	  	F	  	04/17/1936	  		  		  	
							
	25	  	Huntley-James, L.	  	F	  	06/02/1932	  	In Pay Status	  	504.73	  	120 Months Certain and Joint &  2/3%
	  	Huntley-James, L. (C)	  	M	  	02/18/1934	  		  		  	
							
	26	  	Kennedy, P.	  	M	  	09/15/1934	  	In Pay Status	  	980.64	  	Life Only
							
	27	  	Kindig, Linda	  	F	  	04/02/1953	  		  	245.73	  	Life Only after 55
	  	Kindig, Linda	  	F	  	04/02/1953	  	In Pay Status	  	727.78	  	Temp Life to age 55
							
	28	  	Kindler, John	  	M	  	10/27/1939	  	In Pay Status	  	5879.34	  	Joint & 50%
	  	Kindler, John (C)3	  	F	  	04/04/1941	  		  		  	
							
	29	  	Kumpf, William	  	M	  	7/26/1925	  	In Pay Status	  	678.32	  	Life Only
							
	30	  	 Lacey, Janice4
 Haley, Richard
	  	M	  	03/12/1952	  	In Pay Status	  	11,890.445	  	Temp Life for 17 payments

  

	 2
	 “(C)” refers to “Contingent Annuitant.” 

	 3
	 “(C)” refers to “Contingent Annuitant.” 

													
	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Benefit
Determination
Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
Distribution
 Form

	31	  	Lawson, W.	  	M	  	06/25/1939	  	In Pay Status	  	3006.52	  	Joint &  2/3
	  	Lawson, W.	  	M	  	06/25/1939	  	In Pay Status	  	608.00	  	120 Months Certain and life
	  	Lawson, W. (C)	  	F	  	05/08/1939	  		  		  	
							
	32	  	Leahy, R.	  	M	  	06/11/1929	  	In Pay Status	  	503.38	  	Joint & 50% 120 months certain
	  	Leahy, R. (C)	  	F	  	03/22/1934	  		  		  	
							
	33	  	Lewis, Stephen	  	M	  	10/22/1943	  	In Pay Status	  	2939.32	  	Joint &  2/3
	  	Lewis, Stephen. (C)	  	F	  	04/30/1944	  		  		  	
							
	34	  	Lieske, H.	  	M	  	03/10/1940	  	In Pay Status	  	105.78	  	Life Only
							
	35	  	McAvity, T. (TV)	  	M	  	03/04/1942	  	In Pay Status	  	615.03	  	Life Only
							
	36	  	Meyer, D.	  	M	  	12/06/1931	  	In Pay Status	  	500.00	  	Joint &  2/3
	  	Meyer, D. (C)	  	F	  	12/15/1935	  		  		  	
							
	37	  	Moore, J.	  	M	  	09/27/1931	  	In Pay Status	  	657.30	  	Life Only
	  	Moore, J.	  	M	  	09/27/1931	  	In Pay Status	  	17.81	  	Life Only
							
	38	  	Morgan, James	  	M	  	05/08/1939	  	In Pay Status	  	1055.19	  	Joint & 50%
	  	Morgan, James (C)	  	F	  	11/07/1941	  		  		  	
							
	39	  	Naefe, D. (TV)	  	M	  	09/12/1942	  	In Pay Status	  	647.40	  	Life Only
							
	40	  	Nine, E.	  	M	  	07/31/1937	  	In Pay Status	  	878.56	  	Joint & 50%
	  	Nine, E.(C)	  	F	  	02/23/1943	  		  		  	
							
	41	  	O’Connor, Brian	  	M	  	09/19/1943	  	In Pay Status	  	5332.22	  	Life Only
							
	42	  	Oglesby, Rachel	  	F	  	01/30/52	  		  	120.61	  	Life Only after 55
							
	43	  	Oliver, Joyce	  	F	  	10/12/1953	  		  	265.74	  	Life Only after age 55
	  	Oliver, Joyce	  	F	  	10/12/1953	  	In Pay Status	  	713.52	  	Temp Life to age 55
							
	44	  	Patel, Asha	  	F	  	04/24/53	  	In Pay Status	  	127.98	  	Temp Life to age 55
							
	45	  	Pett-Lindstrom, Bonnie J.	  	F	  	09/22/1950	  	 In Pay Status
 10/01/2007
	  	98.78	  	Life Only
							
	46	  	Portis, Patricia	  	F	  	10/11/1953	  		  	122.68	  	Life Only after age 55
	  	Portis, Patricia	  	F	  	10/11/1953	  	In Pay Status	  	345.64	  	Temp Life to age 55
							
	47	  	Ranch, L.	  	M	  	 02/02/1937
 06/29/2003
 Date of Death
	  	Deceased	  	[    ]	  	120 months certain and J&S 50%
	  	Ranch, L. (C)6	  	F	  	04/05/1938	  	In Pay Status 07/01/2003	  	74.28	  	

  

	 4
	 This is an annual benefit, not a monthly payment. 

	 5
	 This is an annual benefit amount, not a monthly payment. 

	 6
	 “(C)” refers to “Contingent Annuitant.” 

													
	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Benefit
Determination
Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
Distribution
 Form

	48	  	Richardville, Michael	  	M	  	02/15/1954	  		  	618.89	  	Life Only after age 55
	  	Richardville, Michael	  	M	  	02/15/1954	  	In Pay Status	  	1729.88	  	Temp Life to age 55
							
	49	  	Roesner, Lois	  	F	  	09/29/1926	  	In Pay Status	  	200.00	  	Life Only
							
	50	  	Sanders, Bill	  	M	  	09/01/1939	  	In Pay Status	  	486.71	  	Life Only
							
	51	  	Schlatter, Nancy L.	  	F	  	03/30/1952	  		  	57.93	  	Life Only after age 55
							
	52	  	Seitz, Stephanie	  	F	  	10/24/1952	  	In Pay Status	  	42.12	  	Life Only after age 55
							
	53	  	Siebert, Phil	  	M	  	10/07/1916	  	In Pay Status	  	200.00	  	Joint & 100%
	  	Siebert, Phil (C)	  	F	  	04/01/1921	  		  		  	
							
	54	  	Siletto, D.	  	M	  	03/22/1931	  	In Pay Status	  	2532.03	  	Life Only
							
	55	  	Smith, C.	  	M	  	08/07/1930	  	In Pay Status	  	568.92	  	Joint & 50%
	  	Smith, C. (C)	  	F	  	07/04/1930	  		  		  	
							
	56	  	Smith, G. Scott	  	M	  	04/17/1942	  	In Pay Status	  	725.49	  	Joint & 50%
	  	Smith, G. Scott (C)	  	F	  	09/03/1942	  		  		  	
							
	57	  	Steele, H.	  	M	  	04/02/1930	  	In Pay Status	  	1131.89	  	Life Only
	  	Steele, H.	  	M	  	04/02/1930	  	In Pay Status	  	72.00	  	120 months certain and life
							
	58	  	Steinhaus, O. (1)	  	M	  	02/02/1935	  	In Pay Status	  	6702.37	  	Joint & 50%
	  	Steinhaus, O. (2)	  	M	  	02/02/1935	  	In Pay Status	  	24.37	  	120 months certain
	  	Steinhaus, O. (C)	  	F	  	05/07/1936	  		  		  	
							
	59	  	Stevenson, Keith	  	M	  	09/24/1934	  	In Pay Status	  	253.91	  	Joint & 50%
	  	Stevenson, Keith (C)7	  	F	  	06/18/1946	  		  		  	
							
	60	  	Sutton, Larry	  	M	  	11/06/1951	  	In Pay Status	  	463.94	  	Life Only after age 55
							
	61	  	Tellman, R.	  	M	  	11/26/1935	  	In Pay Status	  	1435.13	  	Joint & 50%
	  	Tellman, R. (C)	  	F	  	09/21/1943	  		  		  	
							
	62	  	Thomas, Sheila	  	F	  	08/30/1951	  	In Pay Status	  	451.56	  	Life Only after age 55
							
	63	  	Tunis, Jim	  	M	  	11/26/1941	  	In Pay Status	  	894.85	  	Joint & 100%
	  	Tunis, Jim	  	F	  	11/07/1948	  		  		  	
							
	64	  	Walker, Michael	  	M	  	11/29/1947	  	In Pay Status	  	187.73	  	Joint & 100%
	  	Walker Michael (C)	  	F	  	08/30/1950	  		  		  	

  

	 7
	 “(C)” refers to “Contingent Annuitant.” 

													
	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Benefit
 Determination
 Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
 Distribution
 Form

	65	  	Warner, Alice	  	F	  	11/07/1952	  	In Pay Status	  	212.54	  	Life Only after age 55
							
	66	  	Wells, K (C)	  	F	  	04/15/1952	  		  		  	
		  	Wells, K.8	  	M	  	 10/15/1934
 *DOD
 07/01/2004
	  	In Pay Status	  	17.24	  	Joint & 50%
							
	67	  	West, T.	  	M	  	08/15/1940	  	In Pay Status	  	 3889.40•
 4311.40
 (6/1/08)
	  	Life Only
		  	West, T.	  	M	  	08/15/1940	  	In Pay Status	  	Variable	  	Life Only Variable
							
	68	  	White, Joseph	  	M	  	10/10/1935	  	In Pay Status	  	1000.00	  	Life Only
							
	69	  		  		  		  		  		  	

  

	 8
	 9/1/95 benefit fixed at $3889.40, balance variable. Effective 6/1/08 fixed payment increased to $4311.40 as benefit was
not reduced on 9/1/02, balance variable. 

 Benefit Determination Date and Commencement Date after December 31, 2007 
  

													
	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Benefit
 Determination
 Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
 Distribution
 Form*

	70	  	Boscia, Jon	  	M	  	04/15/1952	  	 Separation from Service
 (08/31/2007)
	  	28,585.33	  	100% Joint and Survivorship with 10 years certain
		  	Boscia, Jon (C)9	  	F	  	09/19/1952	  		  		  	
							
	71	  	Bryce, George	  	M	  	01/20/1946	  	The first day of the month following the month of Separation from Service.	  	 852.44
 (based on estimated Benefit Determination Date of 02/01/2011)
	  	Single Life Annuity only
							
	72	  	Farkas, Fred	  	M	  	07/11/1946	  	May commence at any time up to age 65	  	 769.5510
 (based on estimated Benefit Determination Date of 01/01/2005)
	  	Single Life Annuity only
							
		  	Farkas, Fred (TV) update annually	  	M	  	07/11/1946	  	No longer payable unless he commences prior to 7/1/2008	  	 179.8811
 (based on estimated Benefit Determination Date of 01/01/2005)
	  	Social Security Supplement (same form as above)
							
	73	  	Shaheen, G.	  	F	  	12/17/1953	  	May commence at any time up to Age 65 but no sooner than Age 55 (actuarially reduced for early commencement)	  	 935.45
 (based on estimated Benefit Determination Date of 01/01/2019)
	  	Single Life Annuity only

  

	*	No pre-retirement death benefit or spousal annuity provided unless specifically indicated otherwise. 

	 9
	 “(C)” refers to “Contingent Annuitant.” 

	 10
	 Mr. Farkas was promised that no early retirement reduction factors would be applied to his benefit; the benefit
under this Plan will therefore decrease as Mr. Farkas ages, and at attainment of age 65 will equal zero. 

	 11
	 Mr. Farkas was promised a social security supplement under the applicable Qualified Plan if he retired and went
into pay status before attainment of age 62. 

													
	Benefit Determination Date and Commencement Date after December 31, 2007
							
	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Benefit
 Determination
 Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
 Distribution
 Form*

	74	  	Stephenson, Todd	  	M	  	09/16/1954	  	Age 55	  	Calculated as the difference between (a) and (b), where (a) is equal to the non-qualified retirement plan benefit using total service (ASI and LNL), and (b) is equal to the
non-qualified benefit using LNL service only.	  	Lump sum or any Life Annuity Form available under the qualified retirement plan in which Mr. Stephenson participates
	  
 O&E SERPS—JP
  

	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Benefit
 Commencement
 Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
 Distribution
 Form

	75	  	Page, Glennette	  	F	  	10/30/1944	  	The first day of the second month following the month in which the Participant Separates from Service	  	$1,000	  	Monthly Income for Life

 O&E SERPS – CIGNA 
 No Benefit Accrual After December 31, 2007 for CIGNA SERPS 
  

															
	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Date of
 Separation
 from Service
	  	 Benefit
Commencement
Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
 Distribution
 Form

	76	  	Amoroso, Lawrence	  	M	  		  		  		  	7711.40	  	
								
	77	  	Batza, John	  	M	  	06/13/1945	  	06/30/2000 (T)	  	6/30/2000	  	246.82	  	Joint and 50% Survivor
		  	Batza, John (C)12	  	F	  		  		  		  		  	
								
	78	  	Brown, Douglas	  	M	  	04/22/1946	  	12/31/2006 (T)	  	02/01/2008	  		  	
								
	79	  	Neustadt, Tim	  	M	  	08/16/1945	  	08/31/2000 (T)	  	 09/01/2000
 (rehire 2/10/03)
	  	 1272.00;
 228.213
	  	Life Only
								
	80	  	Smith, Larry	  	M	  	10/03/1949	  	12/31/2004 (T)	  		  		  	
								
	81	  	Utley, Sue Ann	  	F	  	02/01/1945	  	03/31/2000 (T)	  	04/01/2000	  	 245.81 @ 4/1/00
 259.19@ 8/1/07
 201.83@ 3/1/10
	  	Life Only
								
	82	  	Anderson, Lorraine	  	F	  	09/30/1945	  	09/30/2000 (T)	  	10/01/2000	  	672.63	  	Life Only
								
	83	  	Browlie, III, Smith	  	M	  	08/15/1958	  	09/30/1998 (T)	  		  		  	
								
	84	  	Cahoon, Joseph	  	M	  	03/29/1943	  	06/10/2005 (T)	  		  		  	
								
	85	  	Cardinal Anthony	  	M	  	06/23/1949	  	11/03/2006 (T)	  		  		  	
								
	86	  	Cullen, Jeffrey	  	M	  	04/15/1951	  	07/09/1999 (T)	  	05/01/2006	  	 137.00 –S I
 85.19 – S II
	  	 Life Only
 Life Only

								
	87	  	Fitzgerald, Dennis	  	M	  	09/06/1941	  	12/31/2006 (T)	  	02/01/2008	  		  	
								
	88	  	Friel, Jack	  	M	  	01/09/1951	  	12/31/2006 (T)	  	02/01/2008	  		  	
								
	89	  	Hemmer, John	  	M	  	03/20/1947	  	11/21/2005 (T)	  		  		  	
								
	90	  	Jacobson Harvey	  	M	  	06/08/1950	  	09/14/2000 (T)	  		  		  	
								
	91	  	Karlan, Kenneth	  	M	  	02/15/1941	  	12/31/1999 (T)	  	01/01/2004	  	485.58	  	Joint & 50%
								
	92	  	MacDonald, John	  	M	  	06/04/1954	  	01/22/2002 (T)	  		  		  	
								
	93	  	MacKenzie, Joann	  	F	  	11/15/1951	  	12/31/2006 (T)	  	02/01/2008	  		  	

  

	 12
	 “(C)” refers to “Contingent Annuitant.” 

	 13
	 This payment ends when Mr. Neustadt attains age 62. 

															
	No Benefit Accrual After December 31, 2007 for CIGNA SERPS
								
	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Date of
 Separation
 from Service
	  	 Benefit
Commencement
Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
 Distribution
 Form

	94	  	Mckenna, William	  	M	  	07/06/1956	  	01/01/2006 (T)	  	03/01/2007	  		  	
								
	95	  	McNulty, Brian	  	M	  	03/22/1956	  	01/02/2006 (T)	  		  		  	
								
	96	  	Montgomery, Scott	  	M	  	06/21/1961	  	07/19/2002 (T)	  		  		  	
								
	97	  	Peters, Jon	  	M	  	04/10/1951	  	09/30/1998 (T)	  		  		  	
								
	98	  	Ranftle, Gary	  	M	  	03/05/1960	  	09/20/2004 (T)	  		  		  	
								
	99	  	Roeser, Kathleen	  	F	  	09/17/1964	  	02/26/2007 (T)	  	04/01/2008	  		  	
								
	100	  	Sallee, Kitten	  	F	  	09/10/1946	  	05/30/2003 (T)	  	06/01/2003	  	 27.18;
 25.28;
 31.05- SI14
 182.32 - SII
	  	 Joint & 50%
 Joint & 50%

								
	101	  	Sathe, Robert	  	M	  	10/01/1946	  	07/06/2000 (T)	  	02/01/2002	  	 271.17;
 84.71 – SI15
 634.15;
 158.01– SII
	  	 Joint & 50%
 Joint & 50%

								
	102	  	Schilling, Bruce	  	M	  	05/27/1960	  	12/31/1999 (T)	  		  		  	
								
	103	  	Scott, Jeffrey	  	M	  	10/27/1946	  	12/29/2004 (T)	  	01/01/2004	  	 3990.54 – SI
 849.93 – SII
	  	 Joint & 100%
 Joint & 100%

								
	104	  	Sirpis, Andrew	  	M	  	05/30/1944	  	05/31/2006 (T)	  	07/01/2008	  	Will be paid out before 12/31/2007	  	
								
	105	  	Stanger, James	  	M	  	10/27/1951	  	12/01/2006 (T)	  	03/01/2008	  		  	 LS – SI
 Joint & 50% - SII

								
	106	  	Williams, Michael	  	M	  	02/11/1958	  	10/31/2000 (T)	  		  		  	
	  
 No Benefit Accrual After December 31, 2007
for CIGNA SERPS
  

	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Hire Date
 C – CIGNA
 L - Lincoln
	  	 Benefit
Commencement
Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
 Distribution
 Form

	107	  	Concepcion, Jeffrey	  	M	  	09/09/1965	  	 01/12/1987 – C
 01/01/1998 – L
	  		  	 21.26 – SI
 561.32 – SII
	  	 Life Annuity
 Life Annuity

  

	 14
	 The $25.28 and $31.05 monthly payments are temporary and will cease on 10/01/2008. 

	 15
	 The $84.71 and $271.77 monthly payments are temporary and will cease on 10/01/2008. 

															
	  
 No Benefit Accrual After December 31, 2007 for
CIGNA SERPS
  

	 	  	 Name
	  	 Sex
	  	 Date of Birth
	  	 Hire Date
 C – CIGNA
 L - Lincoln
	  	 Benefit
Commencement
 Date
	  	 Periodic
 Benefit
 ($/month)
	  	 Benefit
 Distribution
 Form

	108	  	Densel, Christine	  	F	  	02/08/1948	  	 03/10/1986 – C
 01/01/1998 – L
	  		  	 404.25 – SI
 276.51 – SII
	  	 Life Annuity
 Life Annuity

								
	109	  	Drayer, Madelyn	  	F	  	10/17/1952	  	 07/10/1978 – C
 01/01/1998 – L
	  		  	219.26 – SI	  	Life Annuity
								
	110	  	Flynn, Joseph	  	M	  	09/09/1947	  	 04/02/1979 – C
 01/01/1998 – L
	  		  	 58.08 – SI
 19.47 – SII
	  	 Life Annuity
 Life Annuity

								
	111	  	Gasparotto, James	  	M	  	09/06/1954	  	 07/17/1984 – C
 01/01/1998 – L
	  		  	182.39 – SI	  	Life Annuity
								
	112	  	Jones, Russell	  	M	  	10/27/1955	  	 12/15/1979 – C
 01/01/1998 – L
	  		  	750.33 – SI	  	Life Annuity
								
	113	  	Katz, Arthur	  	M	  	07/20/1962	  	 04/26/1988 – C
 01/01/1998 – L
	  		  	16.38- SI	  	Life Annuity
								
	114	  	Preston, Donald	  	M	  	10/18/1950	  	 06/01/1972 – C
 01/01/1998 – L
	  		  	106.38 - SI	  	Life Annuity
								
	115	  	Rojeck, Richard	  	M	  	08/05/1952	  	 09/01/1980 – C
 01/01/1998 – L
	  		  	492.14 - SI	  	Life Annuity
								
	116	  	Standke, Van	  	M	  	05/08/1945	  	 11/27/1972 – C
 01/01/1998 – L
	  		  	1294.06 - SI	  	Life Annuity
								
	117	  	Barrett, James	  	M	  	11/20/1943	  	 11/27/1972 – C
 01/01/1998 – L
	  		  	 2.14 – SI
 709.23 – SII
	  	 Life Annuity
 Life Annuity

								
	118	  	Burnaford, Donald	  	M	  	03/22/1950	  	 03/12/1973 – C
 01/01/1998 – L
	  		  	 21.26 – SI
 516.32 – SII
	  	 Life Annuity
 Life Annuity

								
	119	  	Coe, Kenneth	  	M	  	07/07/1949	  	 06/03/1985 – C
 01/01/1998 – L
	  		  	 3.94 – SI
 187.76 – SII
	  	 Life Annuity
 Life Annuity

								
	120	  	DeWald, Jeffrey	  	M	  	10/20/1954	  	 05/11/1981 – C
 01/01/1998 – L
	  		  	63.90 – SI	  	Life Annuity
								
	121	  	Gruber, John	  	M	  	12/31/1949	  	 10/01/1975 – C
 01/01/1998 – L
	  		  	 709.84 – SI
 448.19 – SII
	  	 Life Annuity
 Life Annuity

								
	122	  	Lograsso, Michael	  	M	  	02/09/1951	  	 06/21/1976 – C
 01/01/1998 – L
	  		  	 27.28 – SI
 541.65 – SII
	  	 Life Annuity
 Life Annuity

								
	123	  	Page, Richard	  	M	  	08/17/1950	  	 04/01/1978 – C
 01/01/1998 – L
	  		  	 40.76 – SI
 535.52 – SII
	  	 Life Annuity
 Life Annuity

								
	124	  	Praznik, John	  	M	  	02/16/1948	  	 10/24/1977 – C
 01/01/1998 - L
	  		  	 105.23 – SI
 1036.11 – SII
	  	 Life Annuity
 Life Annuity

								
	125	  	Prisciotta, Daniel	  	M	  	07/28/1963	  	 08/31/1987 – C
 01/01/1998 - L
	  		  	148.42	  	Life Annuity
								
	126	  	Rollauer, Robert	  	M	  	03/29/1946	  	 01/02/1979 – C
 01/01/1998 – L
	  		  	 433.81 – SI
 4624.44 – SII
	  	 Life Annuity
 Life Annuity

								
	127	  	Schulman, Mark	  	M	  	06/01/1950	  	 08/09/1992 – C
 01/01/1998 – L
	  		  	 35.92 – SI
 773.31 – SII
	  	 Life Annuity
 Life Annuity

  
 SI – CIGNA SERP I Benefit 
 SII = CIGNA SERP II Benefit

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00137-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00137-of-00352.parquet"}]]