Document:

ex4c.htm

Exhibit 4(c)

Variable Annuity Large Account Credit Amendment

(“Amendment”)

This Amendment is part of the Contract to which it is attached and is effective upon the Contract Date.  In the event of a conflict with any provision of the Contract, the provisions of this Amendment will control.

This Amendment provides for an amount to be credited to the Contract Value on a quarterly basis if the Large Account Credit Threshold and  the conditions described below are satisfied.

Large Account Credit Rate:  [xx%]

Large Account Credit Threshold:  $ [1,000,000]

Large Account Credit is an amount credited to the Contract Value as determined on a Quarterly Valuation Date.  The Large Account Credit amount, if any,  is not considered a Purchase Payment.

Quarterly Valuation Date is the first Valuation Date of every third month following the Contract Date and is the date a Large Account Credit, if any, is paid into this Contract.  This is also the date used to calculate Purchase Payments received, withdrawals taken and the Contract Value used to determine the amount of any Large Account Credit that may be applied.

DETERMINATION OF THE LARGE ACCOUNT CREDIT AMOUNT

	
A.  

	
Large Account Credit in the First Contract Year

A Large Account Credit will be paid on each Quarterly Valuation Date in the first Contract Year if either of the following conditions is satisfied:

	
(1)  

	
the total Purchase Payments less withdrawals since the Contract Date equals or exceeds the Large Account Threshold; or

	
(2)  

	
 the Contract Value equals or exceeds the Large Account Credit Threshold.

The amount of the Large Account Credit during the first Contract Year is equal to the Large Account Credit Rate times the greater of (a) or (b) where:

	
(a)  

	
on a Quarterly Valuation Date is the total Purchase Payments less withdrawals since the Contract Date, and

(b)  is the value of the Variable Account on a Quarterly Valuation Date.

	
B.  

	
Large Account Credit after the First Contract Year

A Large Account Credit will be paid if the Contract Value on a Quarterly Valuation Date equals or exceeds the Large Account Credit Threshold.

The amount of the Large Account Credit after the first Contract Year is equal to (1) times (2), where:

	
(1)  

	
is the Large Account Credit Rate; and

	
(2)  

	
is the value of the Variable Account on a Quarterly Valuation Date.

No additional charge will be assessed for the Large Account Credit.  The Large Account Credit will be allocated to the Variable Subaccounts in proportion to the value in each Variable Subaccount at the time the Large Account Credit is paid into this Contract.  The Large Account Credits will purchase Accumulation Units from the Variable Subaccounts at the Accumulation Unit Values as of the Quarterly Valuation Date.

TERMINATION of LARGE ACCOUNT CREDIT

The Company will no longer apply a Large Account Credit amount if either of the following conditions is met:

	
(a)  

	
payments  commenced on the Annuity Commencement Date  ; or

	
(b)  

	
the Lifetime Income Period begins under the Variable Annuity Payment Option Rider attached to this Contract.

[If any Large Account Credit amount was applied on a Quarterly Valuation Date immediately preceding condition (a) or (b) above,   the MORTALITY AND EXPENSE RISK AND ADMINISTRATIVE CHARGE ON OR AFTER THE ANNUITY COMMENCEMENT DATE will be [reduced by] [x.xx]%.  Such reduction will commence on the effective date of the conditions in (a) or (b) above is satisfied]

The following is added to the Waiver of Contingent Deferred Sales Charge (CDSC), as it appears on the contract specifications.

Any reference to “Owner” as it appears under Waiver of Contingent Deferred Sales Charge (CDSC) is modified to reference “original Owner”.

The text of part (e) under Waiver of Contingent Deferred Sales Charge is modified to:

 

e.  A surrender or withdrawal as a result of the death of the Owner or Annuitant, provided the Annuitant has not been changed for any reason other than the death of a prior named Annuitant.  This waiver does not apply if a surviving spouse assumes ownership.

The Lincoln National Life Insurance Company

[Missing Graphic Reference]

Charles A. Brawley, III, Secretaryex10b.htm

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 or N-4 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; 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; 811-05721

Lincoln National Variable Annuity Account L: 333-04999; 333-187072; 333-187069; 333-187070; 333-187071; 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; 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 and Director

Dennis R. Glass

	
  

	
/s/ Charles C. Cornelio

	
______________________________

	
Executive Vice President; Chief Administrative Officer

	
Charles C. Cornelio

	
and Director

	
  

	
/s/ Ellen Cooper

	
______________________________

	
Executive Vice President, Chief Investment Officer

Ellen Cooper                                                                and Director

	
  

	
/s/ Randal J. Freitag

	
______________________________

	
Executive Vice President; Chief Financial Officer and Director

	
  

	
Randal J. Freitag

	
  

	
/s/ Mark E. Konen

	
______________________________

	
Executive Vice President and Director

	
  

	
Mark E. Konen

/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.

/s/ Delson R. Campbell

____________________________________

Delson R. Campbell

/s/ Scott C. Durocher

____________________________________

Scott C. Durocher

/s/ Kimberly A. Genovese

____________________________________

Kimberly A. Genovese

/s/ Daniel P. Herr

_____________________________________

Daniel P. Herr

/s/ Donald E. Keller

__________________________________

Donald E. Keller

/s/ Brian A. Kroll

____________________________________

Brian A. Kroll

/s/ John L. Reizian

____________________________________

John L. Reizian

/s/ Lawrence A. Samplatsky

____________________________________

Lawrence A. Samplatsky

/s/ Stephen R. Turer

____________________________________

Stephen R. Turer

/s/ John D. Weber

____________________________________

John D. Weber

Version dated: October 2013

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