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
LNY 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 LNY Servicing Office for payment; or

     b.   the sum of all Gross Purchase Payments decreased proportionally by all
          withdrawals, including any applicable charges and any premium tax
          incurred; or

     c.   the highest Contract Value on the Contract Date or on any Contract
          Date anniversary (including the amount of the initial Gross Purchase
          Payments on the Contract Date) prior to the 81st 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 LNY
          Servicing Office for payment. The highest Contract Value is adjusted
          for certain transactions. It is increased by Gross Purchase Payments
          made on or after that Contract Date anniversary on which the highest
          Contract Value is obtained. It is decreased proportionally by partial
          withdrawals, including any applicable charges and any premium tax
          incurred on or after that Contract Date anniversary on which the
          highest Contract Value is obtained.

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
LNY 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
LNY 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 LNY Servicing Office for
payment.

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

                   Lincoln Life & Annuity Company of New York

                   /s/ Lorry J. Stensrud

                           Lorry J. Stensrud, President