Document:

Exhibit 4(f)

THE LINCOLN NATIONAL LIFE INSURANCE COMPANY

GUARANTEE OF PRINCIPAL DEATH BENEFIT RIDER

THIS RIDER PROVIDES A GUARANTEED MINIMUM DEATH BENEFIT

This Rider is part of the Contract to which it is attached. In the case of a conflict with any provision of the Contract, the provisions of this Rider will control. Once selected, the Owner cannot terminate this Rider.

This Rider provides a guaranteed minimum death benefit that replaces the Contract Value Death Benefit provided in the Contract. The amount payable for the guaranteed minimum death benefit is described in the Determination of Amounts section of this Rider.

This guaranteed minimum death benefit Rider will terminate upon assignment (if permitted under the Contract), or a change in ownership of the Contract unless the new assignee or owner meets the qualifications specified in the Rider Termination section of this Rider.

The guaranteed minimum death benefit cannot be withdrawn in a lump sum prior to the Annuitant's or Owner's death.

Allocation Restriction

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 the Contract.

Determination of Amounts

The Guarantee of Principal Death Benefit is equal to the greater of:

	
a.

	
The Contract Value on the Valuation Date the Death Benefit is approved by the LNL Home Office for payment; or

	
b.

	
The sum of all Net Purchase Payments minus all death benefit reductions.  Each death benefit reduction of Net Purchase Payments will be in proportion to the amount withdrawn.

Any withdrawal from the Contract will result in a death benefit reduction. For purposes of determining a death benefit reduction, a withdrawal is any amount that the Owner requests to be withdrawn (including any applicable charges), any amount partially annuitized and any amount deducted for premium tax, if any. Cumulative amounts withdrawn include any current withdrawal from the Contract.

Upon the death of an Owner or Annuitant of the Contract, if a surviving spouse continues the Contract, the excess, if any, of the Death Benefit over the current Contract Value as of the date on which the death claim is approved by LNL for payment will be credited into the Contract. The excess will only be credited one time for each Contract.

If the Owner is a corporation or other non-individual (non-natural person) and there are Joint Annuitants, upon the death of the first Joint Annuitant to die, if the Contract is continued, the excess, if any, of the Death Benefit over the current Contract Value as of the date on which the death claim is approved by LNL for payment will be credited into the Contract. This excess will only be credited one time for each Contract.

If at any time the Owner or Annuitant named on the Contract is changed, except on the death of the prior Owner or Annuitant, the Death Benefit for the new Owner or Annuitant will be the Contract Value as of the Valuation Date the death claim for the new Owner or Annuitant is approved by the LNL Home Office for payment. If at any time all Owners and Annuitants named on the Contract are changed, this Rider will terminate and the Death Benefit for the new Owners and Annuitants will be the Contract Value.

While this Rider is in effect, any request to change ownership will be subject to LNL approval on a non-discriminatory basis. We assume no responsibility for the validity or tax consequences of any change in ownership.

Other Death Benefit requirements may apply as shown on the Contract Specifications page.

Assignments

While this Rider is in effect, if the Owner sells or assigns for value the Contract other than to the Annuitant, or discounts or pledges it as collateral for a loan or as a security for the performance of an obligation or any other purpose, this Rider will terminate. The Death Benefit for the new Owner or Annuitant will be the Contract Value as of the Valuation Date the death claim for the new Owner or Annuitant is approved by the LNL Home Office for payment.

Reports to Owner

Prior to the Annuity Commencement Date, at least once each Calendar Year, LNL will mail a report which includes a statement of the current Contract Value to the Owner, in accordance with the Reports section of the Contract.

Termination of this Rider

The Owner may not terminate this Rider. This Rider will terminate on the earliest of:

	
1.

	
the date the Contract to which this Rider is attached is terminated;

	
2.

	
the Valuation Date the Contract Value is reduced to $0;

	
3.

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

	
4.

	
the date all Owners and Annuitants named on the Contract are changed, except on the death of the original Owner or Annuitant where the surviving spouse elects to continue the Contract as the sole Owner;

	
5.

	
the date payment of the Death Benefit under this Rider is made, except when the surviving spouse elects to continue the  Contract as the sole Owner and the excess, if any, of the Death Benefit over the Contract Value on the date the Death Benefit is approved by LNL is credited to the Contract;

	
6.

	
the Annuity Commencement Date.

The Lincoln National Life Insurance Company

            

Secretary

ICC16-32148(NW)Exhibit 10(b)

POWER OF ATTORNEY

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

Variable Life Insurance Separate Accounts:

Lincoln Life Flexible Premium Variable Life Account D: File No. 033-00417; 811-04592

Lincoln Life Flexible Premium Variable Life Account F: File No. 033-14692, 333-40745; 811-05164

Lincoln Life Flexible Premium Variable Life Account G: File No. 033-22740; 811-05585

Lincoln Life Flexible Premium Variable Life Account J: File No. 033-76434; 811-08410

Lincoln Life Flexible Premium Variable Life Account K: File No. 033-76432; 811-08412

Lincoln Life Flexible Premium Variable Life Account M: File No. 333-82663, 333-84360, 333-42479, 333-54338, 333-84370, 333-63940, 333-111137, 333-111128, 333-118478, 333-118477, 333-145090, 333-139960,

333-146507; 333-181796; 333-191329; 333-192303; 333-200100; 333-207968: 811-08557

Lincoln Life Flexible Premium Variable Life Account R: File No. 333-43107, 333-33782, 333-90432, 333-115882, 333-125792, 333-125991, 333-145235, 333-145239; 333-188891; 811-08579

Lincoln Life Flexible Premium Variable Life Account S: File No. 333-72875, 333-104719, 333-125790; 811-09241

Lincoln Life Flexible Premium Variable Life Account Y: File No. 333-81884, 333-81882, 333-90438, 333-118482, 333-118481, 333-115883; 333-156123; 811-21028

Lincoln Life Flexible Premium Variable Life Account JF-A: File No. 333-144268, 333-144269, 333-144271, 333-144272; 333-144273, 333-144274, 333-144275; 811-04160

Lincoln Life Flexible Premium Variable Life Account JF-C: File No. 333-144270, 333-144264; 811-08230

Variable Annuity Separate Accounts:

Lincoln National Variable Annuity Fund A: File No. 002-26342, 002-25618; 811-01434

Lincoln National Variable Annuity Account C: 033-25990, 333-50817, 333-68842, 333-112927; 333-179107; 811-03214

Lincoln National Variable Annuity Account E: 033-26032; 811-04882

Lincoln National Variable Annuity Account H: 033-27783, 333-18419, 333-35780, 333-35784, 333-61592, 333-63505, 333-135219; 333-170695; 333-175888; 333-181615; 333-212681; 811-05721

Lincoln National Variable Annuity Account L: 333-04999; 333-187072; 333-187069; 333-187070; 333-187071; 333-198911; 333-198912; 333-198913; 333-198914; 811-07645

Lincoln Life Variable Annuity Account N: 333-40937, 333-36316, 333-36304, 333-61554, 333-135039, 333-138190, 333-149434; 333-170529; 333-170897; 333-172328; 333-174367; 333-181612; 333-186894; 333-193272; 333-193273; 333-193274; 333-212680; 333-212682; 333-214143; 333-214144; 333-214235; 811-08517

Lincoln Life Variable Annuity Account Q: 333-43373; 811-08569

Lincoln Life Variable Annuity Account T: 333-32402, 333-73532; 811-09855

Lincoln Life Variable Annuity Account W: 333-52572, 333-52568, 333-64208; 811-10231

Lincoln Life Variable Annuity Account JL-A: File No. 333-141888; 811-02188

Lincoln Life Variable Annuity Account JF-I: File No. 333-144276, 333-144277; 811-09779

Lincoln Life Variable Annuity Account JF-II: File No. 333-144278; 811-08374

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

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

Signature                                                                                    Title

/s/ Dennis R. Glass

	______________________________	
President, Chairman and Director

Dennis R. Glass

/s/ Ellen Cooper

	______________________________	
Executive Vice President, Chief Investment Officer and Director

Ellen Cooper                                                                                    

  

/s/ Randal J. Freitag

	______________________________	
Executive Vice President; Chief Financial Officer and Director

Randal J. Freitag

/s/ Kirkland L. Hicks

	______________________________	
Executive Vice President, General Counsel and Director

Kirkland L. Hicks

/s/ Wilford H. Fuller

	______________________________	
Executive Vice President and Director

Wilford H. Fuller

/s/ Keith J. Ryan

______________________________                         Vice President and Director

Keith J. Ryan

We, Delson R. Campbell, Scott C. Durocher, Kimberly A. Genovese, Daniel P. Herr, Donald E. Keller, Brian A. Kroll, John L. Reizian, Lawrence A. Samplatsky, Stephen R. Turer and John D. Weber, have read the foregoing Power of Attorney.  We are the person(s) identified therein as agent(s) for the principal named therein.  We acknowledge our legal responsibilities.

*Signature not obtained

____________________________________

Delson R. Campbell

/s/ Scott C. Durocher

____________________________________

Scott C. Durocher

/s/ Kimberly A. Genovese

____________________________________

Kimberly A. Genovese

*Signature not obtained

_____________________________________

Daniel P. Herr

*Signature not obtained

_____________________________________

Donald E. Keller

*Signature not obtained

____________________________________

Brian A. Kroll

/s/ John L. Reizian

____________________________________

John L. Reizian

/s/ Lawrence A. Samplatsky

____________________________________

Lawrence A. Samplatsky

/s/ Stephen R. Turer

____________________________________

Stephen R. Turer

*Signature not obtained

____________________________________

John D. Weber

Version dated: January 2018

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