Document:

Exhibit 10(g)

                   LINCOLN NATIONAL CORPORATION
            1993 STOCK PLAN FOR NON-EMPLOYEE DIRECTORS
          (Including All Amendments Through May 10, 2001)

ARTICLE I - PURPOSE OF PLAN

1.1   Purpose of Plan.  Lincoln National Corporation (the "Corporation")
has adopted the 1993 Stock Plan for Non-Employee Directors (the "Plan")
to provide for payment in shares of the Corporation's Common Stock
("Stock") of a portion of the retainer fee payable to members of the
Board of Directors of the Corporation who are not employees of the
Corporation or any of its affiliates or subsidiaries ("Non-Employee
Directors") and to allow Non-Employee Directors and directors of any of
the Corporation's affiliates or subsidiaries ("Non-LNC Directors") to
elect to defer receipt of all or a portion of their retainer and/or
meeting fees.  The Plan also provides a restricted stock bonus in the
form of Restricted Stock for Non-Employee Directors, and for the
granting to Non-Employee Directors of nonqualified options to purchase
Stock and Stock equivalents.  The Plan is intended to provide
Non-Employee Directors with a larger equity interest in the Corporation
in order to attract and retain well-qualified individuals to serve as
Non-Employee Directors and to enhance the identity of interests between
Non-Employee Directors and the shareholders of the Corporation.

ARTICLE II - ELIGIBILITY AND PARTICIPATION

2.1   Eligibility and Participation.  Only Non-Employee Directors of the
Corporation and Non-LNC Directors shall be eligible to participate in
the Plan, and participation in the Plan is mandatory for all
Non-Employee Directors.  Except as specifically provided herein, a
Non-Employee Director may not elect to increase or decrease the portion
of the retainer fee payable in Stock.

ARTICLE III - RETAINER STOCK AWARDS AND DEFERRAL ELECTIONS

3.1   Retainer Stock Awards.

(a) Amount of Award.  On each July 1 after the Effective Date through
and including July 1, 2004 (each such date hereinafter a "Grant Date"),
in lieu of the retainer fee payable to a Non-Employee Director with
respect to the calendar quarter beginning on the Grant Date determined
without regard to the Plan ("Retainer"), and in consideration for
services rendered as a Non-Employee Director, the Corporation shall
issue to each Non-Employee Director a whole number of shares of Stock (a
"Stock Award") equal to the number of shares determined by dividing (a)
the sum of (i) twenty-five percent (25%) of the Retainer established by
resolution of the Board of Directors of the Corporation and payable for
services prior to July 1, 1995, plus (ii) one hundred percent (100%) of
any increase in the Retainer adopted by the Board of Directors of the
Corporation for services after July 1, 1995 (provided, however, that
this clause (ii) shall take effect with respect to each such increase
only upon the effective date of such increase), by (b) the Fair Market
Value of the Stock on such Grant Date.  For purposes of this Plan, the
"Fair Market Value" of Stock on any business day shall be the average of
the high and low sales prices of the Stock quoted on the New York
Exchange Composite Listing on the next preceding business day on which
there were such quotations for the day in question.  To the extent that
the formula described in this Section 3.1(a) does not result in a whole
number of shares of Stock, the result shall be rounded upwards to the
next whole number such that no fractional shares of Stock shall be
issued under the Plan.  Such shares shall be restricted from sale or
transfer as provided in Section 3.1(b).

(b) Restrictions on Stock Awards.  A stock certificate representing the
Stock Award shall be registered in each Non-Employee Director's name.
The Non-Employee Director shall have all rights and privileges of a
shareholder as to such Stock Award, including the right to vote such
Restricted Shares, except that the following restrictions shall apply:
(i) no dividends shall be payable on the shares, however, a Dividend
Equivalent Payment, as defined in Article V, below, shall be credited to
an account established under the Plan, invested in Stock Units, as
described under Section 3.2(b) and shall have the same restrictions as
the relevant restricted shares, (ii) none of the Restricted Shares may
be sold, transferred, assigned, pledged, or otherwise encumbered or
disposed of during the Restricted Period, and (iii) except as provided
in Section 3.1(c), all of the Restricted Shares and Dividend Equivalent
Payments shall be forfeited and all rights of the Non-Employee Director
to such Restricted Shares shall terminate without further obligation on
the part of the Corporation and its subsidiaries upon the Non-Employee
Director's ceasing to be a director of the Corporation and its
subsidiaries.

(c) Termination of Directorship.

(i) Vesting of Shares.  If a Non-Employee Director ceases to be a
director of the Corporation and its subsidiaries by reason of
Disability, Death, Retirement or Change of Control, the Restricted
Shares granted to and Dividend Equivalent Payments on such shares
accumulated for such Non-Employee Director shall immediately vest.  If a
Non-Employee Director ceases to be a director of the Corporation and its
subsidiaries for any other reason, the Non-Employee Director shall
immediately forfeit all Restricted Shares, except to the extent that a
majority of the Board of Directors of the Corporation other than the
Non-Employee Director approves the vesting of such Restricted Shares.
Upon vesting, except as provided in Article XI, all restrictions
applicable to such Restricted Shares shall lapse.

(ii) Disability.  For purposes of this Section 3.1(c), "Disability"
shall mean a permanent and total disability as defined in Section
22(e)(3) of the Internal Revenue Code of 1986, as amended.

(iii) Retirement.  For purposes of this Section 3.1(c), "Retirement"
shall mean ceasing to be a director of the Company (A) on or after age
70, or (B) on or after age 65 with the consent of a majority of the
members of the Board of Directors of the Corporation other than the
Non-Employee Director.

(iv) Change of Control.  For purposes of this Section 3.1(c), "Change of
Control" shall have the same meaning as in the Lincoln National
Corporation Executives' Severance Benefit Plan on the date that is six
(6) months immediately preceding the "Change of Control."

3.2   Deferral of Retainer and/or Fees.

(a) Deferral Elections.  Commencing on the effective date of the Plan,
payment of all or part of the Retainer (excluding Stock Awards pursuant
to Section 3.1(a)) and/or fees payable to a Non-Employee Director for
meetings of the Board of Directors of the Corporation or Board
Committees or for extraordinary services may be deferred by election of
the Non-Employee Director.  Payment of all or a part of any retainer
and/or fees payable to a Non-LNC Director by an affiliate or subsidiary
of the Corporation for meetings of the Board of Directors of the
subsidiary or affiliate or for board committees or for extraordinary
services, may also be deferred commencing with the adoption of the Plan
by the affiliate or subsidiary.  Each such election must be made prior
to the start of the calendar year for which the Retainer and/or fees
will be paid and must be irrevocable for the affected calendar year;
except that each newly elected Non-Employee Director shall be permitted
to elect deferred payment of all or a portion of any prospective
Retainer and/or fees (such election must be made before the Non-Employee
Director shall have been officially elected). In addition, each election
to defer payment of any amount of the Retainer and/or fees payable in
cash must be made in a manner that complies with Section 16 of the
Securities Exchange Act of 1934 ("1934 Act"), as the same may be
hereafter amended.

(b) Crediting Stock Units to Accounts.  Amounts deferred pursuant to

Section 3.2(a) shall be credited as of the date of the deferral to a
bookkeeping reserve account maintained by the Corporation ("Account") in
units which are equivalent in value to shares of Stock ("Stock Units").
The number of Stock Units credited to an Account with respect to any
Non-Employee Director shall equal a number of Stock Units equal to any
deferred cash amount divided by the Fair Market Value of the Stock on
the date on which such cash amount would have been paid but for the
deferral election pursuant to Section 3.2(a).

(c) Fully Vested Stock Units.  All Stock Units credited to a
Non-Employee Director's Account pursuant to this Section 3.2 shall be at
all times fully vested and nonforfeitable.

(d) Payment of Stock Units.  Stock Units credited to a Non-Employee
Director's Account pursuant to this Article III shall be payable (in
accordance with his or her written election) in an equal number of
shares of Stock or cash, in a single lump sum distribution or annual
installment payments, as soon as practicable after service as a
Non-Employee Director terminates.

(e) Payment of Stock Units Upon a Change of Control.  Stock Units
credited to a Non-Employee Director's Account shall be automatically
distributed in a single lump sum amount of shares of Stock, with
fractional Stock Units being distributed in cash, upon a Change of
Control.

ARTICLE IV - RESTRICTED STOCK BONUS

4.1   Restricted Stock Bonus for Non-Employee Directors on July 1, 1994.
Each Non-Employee Director serving as such on the date of shareholder
approval of the Plan shall be awarded a whole number of restricted
Shares of Stock (a "Stock Bonus") equal to $10,000 divided by Fair
Market Value of Common Stock in consideration for services rendered as a
Non-Employee Director of the Corporation and its subsidiaries.  To the
extent that the formula described in this Section 4.1 does not result in
a whole number of Shares of Stock, the result shall be rounded upwards
to the next whole number such that no fractional shares shall be issued
under the Plan.  The restrictions on the Stock Bonus shall be the same
as those restrictions described in Section 3.1(b).

4.2   Restricted Stock Bonus for Non-Employee Directors After July 1,
1994.  Each Non-Employee Director who commences serving a new three year
term after July 1, 1994 shall be issued an additional Stock Bonus equal
to $10,000 divided by the Fair Market Value of Common Stock as of the
July 1 on which he or she begins serving a new term as a Non-Employee
Director, and thereafter until the Plan is terminated.  A new
Non-Employee Director who is appointed or elected to an unexpired term,
shall receive a partial Stock Bonus on the next succeeding July 1 after
his or her appointment or election to such partial term in an amount
equal to the Fair Market Value of Stock on such July 1 of $10,000
multiplied by a fraction the numerator being the number of months
remaining in the unexpired term since being so appointed or elected and
the denominator being 36.  To the extent that the formula described in
this Section 4.2 does not result in a whole number of Shares of Stock,
the result shall be rounded upwards to the next whole number such that
no fractional shares shall be issued under the Plan.  This Stock Bonus
shall contain the same restrictions as specified in Section 3.1(b).

ARTICLE V - DIVIDEND EQUIVALENT PAYMENTS

5.1   Dividend Equivalent Payments.  As of each dividend payment date
with respect to Stock, each Non-Employee Director shall receive
additional Stock Units ("Dividend Equivalent Payment") equal to the
product of (i) the per-share cash dividend payable with respect to each
share of Stock on such date, and (ii) the total number of Restricted
Shares issued in his or her name and Stock Units credited to his Account
as of the record date corresponding to such dividend payment date,
divided by the Fair Market Value.  Fractional Stock Units may be
awarded.  The Dividend Equivalent Payments with respect to Restricted
Shares shall contain the same restrictions as specified in Section

3.1(b).

ARTICLE VI - STOCK OPTIONS

6.1   Options.  The Board of Directors of the Corporation may in its
discretion grant nonqualified options to purchase Stock or Stock Units
("Options") to Non-Employee Directors on the following terms and
conditions:

(a) Exercise Price.  The exercise price per share of Stock purchasable
under an Option shall be determined by the Board of Directors of the
Corporation provided that such exercise price shall be not less than the
Fair Market Value of a share of Stock on the date of grant of such
Option.

(b) Time and Method of Exercise.  The Board of Directors of the
Corporation shall determine, at the date of grant or thereafter, the
time or times at which or the circumstances under which an Option may be
exercised in whole or in part (including based on achievement by the
Corporation of performance goals and/or satisfaction by the Non-Employee
Director of future service requirements), the methods by which such
exercise price may be paid or deemed to be paid, and the form of such
payment, including, without limitation, cash, Stock, or other property
(including notes or other contractual obligations of Non-Employee
Directors to make payment on a deferred basis). In no event, however,
shall an Option be exercisable within six months of the date on which it
was granted.

(c) Exercise only by Non-Employee Director.  An Option shall be
exercisable only by the Non-Employee Director or by a person who
acquires the Option from the Non-Employee Director, following his death,
by will or the laws of descent and distribution.

(d) Exercise of Option to Purchase Stock Units. The exercise of an
Option to purchase Stock Units shall be made in the manner, and on such
other terms with respect to payments of Stock Units and other matters,
as may be prescribed by the Board of Directors of the Corporation.
Stock Units received on exercise shall be credited as of the date of
exercise to an Account (as described in Section 3.2(b)).  The number of
Stock Units credited to an Account on behalf of a Non-Employee Director
as a result of his exercise of an Option shall equal (i) the difference
between the exercise price of the Option and the Fair Market Value of
the Stock on the date of exercise, multiplied by (ii) the number of
shares of Stock subject to the Option, divided by (iii) the Fair Market
Value of the Stock on the date of exercise.

6.2   Option Agreements.  Each Option shall be evidenced by an agreement
between the Corporation and the Non-Employee Director setting forth all
the relevant terms and conditions applicable to the Option.  An
agreement executed by a Non-Employee Director may be different from one
executed by another Non-Employee Director and/or an agreement previously
executed by the Non-Employee Director.

ARTICLE VII - DELIVERY OF STOCK CERTIFICATES

7.1   Stock Awards.  As soon as practicable following the expiration of
the restrictions, but in no event sooner than six (6) months from such
Grant Date, the Corporation shall deliver to the Non-Employee Director
an unrestricted Stock certificate with respect to the shares of Stock
issued pursuant to such Stock Award and Stock Bonus.  During any six (6)
month period after the Grant Date and before delivery of the Stock
certificate after the restrictions have lapsed, the Non-Employee
Director shall have all the rights of a shareholder with respect to such
Stock, except for the right to receive dividend payments and except that
such Stock shall not be transferable by the Non-Employee Director other
than by will or the laws of descent and distribution.

7.2   Stock Unit Payments.  The Corporation shall issue and deliver to
the Non-Employee Director cash or a Stock certificate, as elected by the
Non-Employee Director, for payment of Stock Units as soon as practicable
following the date on which Stock Units are payable in accordance with

Section 3.2(d).  No fractional shares will be distributed.

7.3   Stock Options.  As soon as practicable following the exercise of
an Option, the Corporation shall deliver to the Non-Employee Director an
unrestricted Stock certificate with respect to the shares of Stock
issued pursuant to the exercise of such Option.

ARTICLE VIII - STOCK

8.1   Stock.  The aggregate number of shares of Stock that may be issued
under the Plan, including shares issued on exercise of an Option, shall
not exceed one hundred fifty thousand (150,000) shares, unless such
number of shares is adjusted as provided in Article VIII of this Plan.
In addition to the foregoing limit, the aggregate number of restricted
shares that may be granted during the term of the Plan shall not exceed
fifty thousand (50,000) shares, unless such number of shares is adjusted
as provided in Article IX of this Plan.  To the extent that an award or
Option lapses or the rights of the Non-Employee Director terminate or
the award is settled in cash (e.g. cash settlement of Stock Units) any
shares of Common Stock subject to such award shall again be available
for the grant of an award.

ARTICLE IX - ADJUSTMENT UPON CHANGES IN CAPITALIZATION

9.1   Adjustment Upon Changes in Capitalization.  In the event of a
stock dividend, stock split or combination, reclassification,
recapitalization or other capital adjustment of shares of Stock, the
number of shares of Stock that may be issued pursuant to Stock Awards,
Stock Bonuses, Stock Units and Options and the number of Stock Units
credited to Accounts shall be appropriately adjusted by the Board of
Directors of the Corporation, whose determination shall be final,
binding and conclusive.  No fractional shares of Stock shall be issued
under the Plan on account of any adjustment specified herein.  The grant
of Stock Awards, Stock Bonuses, Stock Units or Options pursuant to this
Plan shall not affect in any way the right or power of the Corporation
to issue additional Stock or other securities, make adjustments,
reclassifications, reorganizations or other changes in its corporate,
capital or business structure, to participate in a merger, consolidation
or share exchange or to transfer its assets or dissolve or liquidate.

ARTICLE X - TERMINATION OR AMENDMENT OF PLAN

10.1   In General.  The Board of Directors of the Corporation may at any
time terminate, suspend or amend this Plan.  However, except as
otherwise determined by the Board of Directors of the Corporation, no
such amendment shall become effective without the approval of the
stockholders of the Corporation to the extent stockholder approval is
required in order to comply with Rule 16b-3 under the 1934 Act.

10.2   Written Consents.  No amendment may adversely affect the right of
any Non-Employee Director to receive any Stock previously issued as a
Stock Award or Stock Bonus, to receive any Stock pursuant to the
exercise of an outstanding Option, or to receive any Stock of Dividend
Equivalent Payments pursuant to an outstanding Stock Unit without the
written consent of such Non-Employee Director.

10.3   Termination of Plan.  Unless the Plan is sooner terminated, no
Stock Award, Stock Bonus or Option shall be granted after July 1, 2004.
The termination of the Plan shall have no effect on outstanding Stock
Awards, Stock Bonuses, Stock Units or Options.

ARTICLE XI - GOVERNMENT REGULATIONS

11.1   Government Regulations.

(a) The obligations of the Corporation to issue any Stock granted under
this Plan shall be subject to all applicable laws, rules and regulations
and the obtaining of all such approvals by governmental agencies as may
be deemed necessary or appropriate by the Board of Directors of the
Corporation.

(b) Except as otherwise provided in Article X of this Plan, the Board of
Directors of the Corporation may make such changes as may be necessary
or appropriate to comply with the rules and regulations of any
governmental authority.

ARTICLE XII - MISCELLANEOUS

12.1   Unfunded Plan.  The Plan shall be unfunded with respect to the
Corporation's obligation to pay any amounts due pursuant to Stock Units
and Dividend Equivalent Payments, and a Non-Employee Director's rights
to receive any payment of any Stock Unit or Dividend Equivalent Payment
shall be not greater than the rights of an unsecured general creditor of
the Corporation.

12.2   Assignment; Encumbrances.  The right to receive a Stock Award,
Stock Bonus, Stock Unit or Option and the right to receive payment with
respect to a Stock Unit under this Plan are not assignable or
transferable and shall not be subject to any encumbrances, liens,
pledges or charges of the Non-Employee Director or his or her creditors.
Any attempt to assign, transfer or hypothecate any Restricted Stock
Award, Stock Bonus, Stock Unit or Option or any right to receive a Stock
Award, Stock Bonus, Stock Unit or Option shall be void and of no force
and effect whatsoever

12.3   Designation of Beneficiaries.  A Non-Employee Director may
designate a beneficiary or beneficiaries to receive any distributions
under the Plan upon his or her death.

12.4   Applicable Law.  The validity, interpretation and administration
of this Plan and any rules, regulations, determinations or decisions
made hereunder, and the rights of any and all persons having or claiming
to have any interest herein or hereunder, shall be determined
exclusively in accordance with the laws of the State of Indiana, without
regard to the choice of laws provisions hereof.

12.5   Headings.  The headings in this Plan are for reference purposes
only and shall not affect the meaning or interpretation of this Plan.

12.6   Notices.  All notices or other communications made or given
pursuant to this Plan shall be in writing and shall be sufficiently made
or given if hand-delivered or mailed by certified mail, addressed to any
Non-Employee Director at the address contained in the records of the
Corporation or to the Corporation in care of the Corporation's
Secretary, 200 East Berry Street, Fort Wayne, IN 46802-2706.

ARTICLE XIII - EFFECTIVE DATE OF PLAN

13.1   Effective Date of Plan.  This Plan shall become effective on the
date on which it is approved by the affirmative vote of the holders of a
majority of the votes cast by shareholders of the Corporation present,
or represented and entitled to vote, at the next annual meeting of the
shareholders of the Corporation duly held in accordance with the laws of
the State of Indiana.Exhibit 10(h)

                     LINCOLN NATIONAL CORPORATION
                              EXECUTIVES'
               EXCESS COMPENSATION PENSION BENEFIT PLAN

As Adopted Effective as of January 1, 1989

LINCOLN NATIONAL CORPORATION

By:--------------------------------------
   Ian M. Rolland
   Its Chairman and Chief Executive Officer

                     LINCOLN NATIONAL CORPORATION
          EMPLOYEES' EXCESS COMPENSATION PENSION BENEFIT PLAN

                                 Section 1
                                  General

1.1 Effective as of January 1, 1989, Lincoln National Corporation, an
Indiana corporation (the "Company") has established the Lincoln National
Corporation Employees' Excess Compensation Benefit Plan (the "Plan").

1.2 This Plan is for a select group of highly compensated and
management personnel who are participants in the Lincoln National
Corporation Employees' Retirement Plan, which plan is
maintained for employees of Lincoln National Corporation and its
affiliates who retire, or have retired, under the said plan and the
beneficiaries of such participants.

1.3 The Company and any of its affiliates which with the written
consent of the Chief Executive Officer of the Company adopt the Plan are
referred to below collectively as the "Employers" and
individually as an "Employer".

1.4 This Plan is completely separate from the Lincoln National
Corporation Employees' Retirement Plan and is not funded or qualified
for special tax treatment under the Internal Revenue Code.

1.5 The purpose of the Plan is to restore retirement benefit payments
to those participants, and the beneficiaries of such participants, who
retire or have retired under the Lincoln National Corporation Employees'
Retirement Plan and whose retirement benefits are limited by section
401(a)(17) of the Internal Revenue Code of 1986, as amended.

1.6 Any action required or permitted to be taken by any Employer under
the Plan shall be by resolution of its Board of Directors, or by a
person or persons authorized by resolution of its Board of Directors.

                                 Section 2
                                Eligibility

2.1 Any participant in the Lincoln National Corporation Employees'
Retirement Plan who retires or has retired under said plan, or such
participant's beneficiary, shall be entitled to a benefit, payable
hereunder in accordance with section three of this Plan, equal to the
excess, if any, of

(A) The amount of such participant's or surviving beneficiary's annual
    benefit under the Lincoln National Corporation Employees' Retirement
    Plan computed under the provisions of the said plan, without regard to
    the above-mentioned limitations of section 401(a)(17) of the Internal
    Revenue Code

                                  over

(B) The sum of (i) the amount of such participant's or surviving
    beneficiary's annual benefit actually payable for each year under the
    Lincoln National Corporation Employees' Retirement Plan, computed under
    the provisions of the said retirement plan and subject to the
    above-mentioned limitations of section 401(a)(17) of the Internal
    Revenue Code, and (ii) the amount of such participant's or surviving
    beneficiary's annual benefit actually payable for each year under the
    Lincoln National Corporation Employee's Supplemental Pension Benefit
    Plan.

In the event of a change of control of Lincoln National Corporation, as
defined for purposes of the Lincoln National Corporation Executives'
Severance Benefit Plan (as in effect immediately prior to such change of
control), hereinafter referred to as "the Severance Benefit Plan," any
participant in the Lincoln National Corporation Employees' Retirement
Plan, hereinafter "the Retirement Plan," who terminates employment with
a nonforfeitable right to benefits under the Retirement Plan within two
years after such change of control shall be deemed to have retired under
the Plan.

2.2 The benefits payable under the Plan shall be payable to a
participant and the participant's beneficiary in the same manner and
subject to all the same options, conditions, privileges and restrictions
as are applicable to the benefits payable to a participant or to the
beneficiary of a participant under the Lincoln National Corporation
Employees' Retirement Plan.

2.3 The Plan does not constitute a contract of employment, and
participation in the Plan will not give any employee the right to be
retained in the employ of any Employer nor any right to or claim to any
benefit under the Plan, unless such right or claim has specifically
accrued under the terms of the Plan.

                                 Section 3
                                  Benefits

3.1 The benefits under this Plan shall become payable when a
participant retires and begins to receive payments or to a retired
participant or beneficiary receiving payments under the Lincoln National
Corporation Employees' Retirement Plan, and shall be payable in the same
manner and at the same time as the participant's or beneficiary's
benefits under the said retirement plan are paid.

3.2 In the event that a person entitled to benefits under the Plan is
declared incompetent and a conservator or other person legally charged
with the care of this person or of his estate is appointed, any benefits
to which such person is entitled under the Plan shall be paid to such
conservator or other person legally charged with the care of this person
or of his estate.

3.3 The benefits payable to any Participant under the Plan may not be
voluntarily or involuntarily assigned or alienated.

                                 Section 4
                          Amendment or Termination

4.1 Lincoln National Corporation may amend or terminate this Plan at
any time, but such amendment or termination shall not adversely affect
the rights of any participant or beneficiary then receiving benefits, or
the beneficiary of any participant then receiving benefits under this
Plan. In the event of a change of control of Lincoln National
Corporation, as defined in the Severance Benefit Plan (as in effect
immediately prior to such change of control), no amendment or
termination of this Plan shall adversely affect the right of any
participant to the benefits accrued to the participant or to payment of
such benefits under the terms of this Plan as in effect immediately
prior to such change of control.

                                 Section 5
                     Employee's Rights or Title to Funds

5.1 The Plan is deemed to be an unfunded plan and no Employer has any
obligation to set aside, earmark, or entrust any fund, policy, or money
with which to pay any obligations under the Plan.

5.2 The amount of any benefit payable under the Plan with respect to
any Participant shall be paid from the general revenues of the Employer
that last employed that Participant.

5.3 Any participant or beneficiary shall be and remain a general
creditor of an Employer with respect to any promises to pay under the
Plan in the same manner as any other creditor who has a
general claim for an unpaid liability.

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