ENHANCED GUARANTEED MINIMUM
                               DEATH BENEFIT RIDER
                                 ("this Rider")

ENHANCED GUARANTEED MINIMUM DEATH BENEFIT FOR A VARIABLE ANNUITY

This Rider is part of the Contract to which it is attached. This Rider is
effective if selected by the Owner. 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 earlier of the Annuity Commencement Date or the Valuation Date
LNL receives Notice to change the Death Benefit to a Death Benefit Option with a
lower charge.

The following provision replaces Section 6.01 Determination of Amounts.

The Enhanced Guaranteed Minimum Death Benefit is equal to the greatest of:

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

     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          will be in proportion to the amount withdrawn.

     c.   The highest Contract Value on the Contract Date or [every 10/th/]
          Contract Date anniversary (determined before the allocation of any
          [Net] Purchase Payments on that Contract Date anniversary) prior to
          the [70th] birthday of the deceased Owner or Annuitant and prior to
          the date of death of the Owner or Annuitant for whom a death claim is
          approved by the LNL Home Office for payment. The highest Contract
          Value is adjusted for certain transactions. It is increased by [Net]
          Purchase Payments made on or after that Contract Date anniversary on
          which the highest Contract Value is obtained. It is decreased by all
          death benefit reductions incurred on or after the Contract Date
          anniversary on which the highest Contract Value is obtained. Each
          death benefit reduction of the highest Contract Value 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          proportion to the amount withdrawn.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that the Owner requests to be withdrawn (including any applicable charges), any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Cumulative amounts withdrawn include any current withdrawal from the Contract.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 this 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 this 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.

Form 32149 5/03



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

                   The Lincoln National Life Insurance Company

                   /s/ Mark E. Reynolds

                       Mark E. Reynolds
                       SVP & Chief Administrative Officer