Exhibit 4(l)

                           Persistency Credit Rider
                                ("this Rider")


PERSISTENCY CREDIT RIDER FOR VARIABLE ANNUITY

This Rider is part of the Contract to which it is attached and is effective upon
issue. In the case of a conflict with any provision of the Contract, the
provisions of this Rider will control. This Rider will terminate on the Annuity
Commencement Date. This Rider amends the Contract as follows:


The following definition will be added to ARTICLE 1

PERSISTENCY CREDIT - The additional amount credited to this Contract by LNL
beginning [three] months after the [30th] anniversary of the Contract Date and
each subsequent [three-month] period thereafter. Persistency Credits are not
considered Purchase Payments.


The following will be added to ARTICLE 2.

PERSISTENCY CREDIT

A Persistency Credit, if one is determined to be payable according to the
calculation shown on the Contract Specifications, is paid into this Contract
beginning [three months] after the [30th] anniversary of the Contract Date and
at the end of each subsequent [three-month] period thereafter.

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



                  The Lincoln National Life Insurance Company




                               /s/ Mark E. Reynolds
                               -----------------------------
                               Mark E. Reynolds
                               SVP & Chief Administrative Officer


Form 32154