Variable Annuity Income Rider

This Rider is made a part of the Contract to which it is attached. The Rider
Effective Date is shown on the Contract Benefit Data page(s). The Rider
Effective Date will not be a date that is less than 12 months from the Contract
Date. The provisions contained here within apply in lieu of any provisions in
the Contract (including any attachments to the Contract) to the contrary, except
for attachments to the Contract that are Qualified Contract Amendments or
Endorsements. This Rider will only be attached to Qualified Contracts. While
this Rider is in effect, additional Purchase Payments to the Contract will be
accepted only during the Access Period.

                                  Defined Terms

Access Period - The length of time in whole years, measured from the Periodic
Income Commencement Date shown on the Contract Benefit Data page(s), during
which an Owner may elect to surrender the Contract, make Withdrawals from the
Contract, or make Purchase Payments to the Contract. Subject to LNY's approval,
during the Access Period an Owner may extend or shorten the Access Period,
within the minimum and maximum periods allowable at the time of change, no more
than once per Contract Year. Notice of the change request, either in signed
writing or another manner that LNY approves in advance, must be sent to LNY. A
change to the Access Period will be effective on the next Periodic Income
Commencement Date anniversary. If the Access Period is changed, Periodic Income
Payments after the effective date of the change will be adjusted accordingly.

Account Value - During the Access Period, on any Valuation Date the sum of the
values of the Variable Subaccounts attributable to the Contract plus the sum of
the values of the Fixed Account(s) attributable to the Contract. State and local
government premium tax, if applicable, will be deducted from the Account Value
when incurred by LNY, or at another time of LNY's choosing.

Annuitant - The person upon whose life the payment of the Periodic Income
Payments will be contingent and upon whose death a Death Benefit may be paid.
The Contract may only have one Annuitant after the Rider Effective Date. The
Annuitant may not be changed after the Rider Effective Date.

Secondary Life - The person upon whose life the payment of the Periodic Income
Payments will also be contingent. The designation of a Secondary Life results in
a joint life payout. The Secondary Life must be designated prior to the Rider
Effective Date and may not be changed after the Rider Effective Date.

Assumed Interest Rate - The interest rate used in calculating the Initial
Periodic Income Payment. This rate may be 3%, 4% or 5% as selected by an Owner
at the Rider Effective Date. The Assumed Interest Rate is shown on the Contract
Benefit Data page(s).

Lifetime Income Period - The period that begins after the Access Period,
provided the Annuitant is still living and the Contract has not been
surrendered. This period will then continue for as long as the Annuitant, or in
the case of a joint life payout, the Annuitant or the Secondary Life, is living.

Periodic Income Payment - The variable, periodic income amounts paid under this
Rider to an Owner, or an Owner's designee, during the Access Period and the
Lifetime Income Period. Prior to the Rider Effective Date an Owner must select
one of the following Periodic Income Payment Modes: monthly, quarterly,
semi-annually or annually. The Initial Periodic Income Payment Mode is shown on
the Contract Benefit Data page(s).

Periodic Income Commencement Date - The Valuation Date on which the Initial
Periodic Income Payment under this Rider is calculated. The due date of the
Initial Periodic Income Payment will be no more than 14 calendar days after the
Periodic Income Commencement Date. The Periodic Income Commencement Date is
shown on the Contract Benefit Data page(s).

Surrender Value - During the Access Period the Surrender Value is the Account
Value less any applicable Contingent deferred Sales Charge/Surrender Charge and
if applicable, any Market Value Adjustment/Interest Adjustment. The Contract and
this Rider will terminate upon payment of the full Surrender Value.

Withdrawals - Additional amounts from the Account Value requested by, and paid
to, the Owner during the Access Period.



              Determination of the Initial Periodic Income Payment

The Initial Periodic Income Payment will be determined by dividing the Account
Value as of the prior December 31 by 1000 and multiplying this result by an
annuity factor. The Initial Periodic Income Payment is shown on the Contract
Benefit Data page(s).

The annuity factor is based upon, as of the Periodic Income Commencement Date,
the age and sex of the Annuitant; the age and sex of the Secondary Life, if
applicable; the Periodic Income Payment Mode; the length of the Access Period;
the Assumed Interest Rate and when applicable a modification of the 1983 'a'
Individual Annuity Mortality Table, projected 21 years to the year 2004 using
projection Scale G.

              Determination of Subsequent Periodic Income Payments

Subsequent Periodic Income Payments will be adjusted on a calendar year basis.

During the Access Period.

The first Periodic Income Payment due in each subsequent calendar year will be
determined by dividing the Account Value as of the prior December 31 by 1000 and
multiplying this result by a revised annuity factor. Provided no Withdrawals are
taken during a calendar year, subsequent Periodic Income Payments made during a
calendar year will be equal to the first Periodic Income Payment made in that
calendar year, with the exception of the calendar year in which the Access
Period ends. If a Withdrawal is taken, the next Periodic Income Payment will be
determined by dividing the Account Value as of the prior December 31, less all
Withdrawals made during the current calendar year, by 1000 and multiplying this
result by a revised annuity factor. Any subsequent Periodic Income Payments due
after the Withdrawal and prior to the next calendar year will be equal to the
Periodic Income Payment determined immediately following the Withdrawal.

If a Secondary Life was not designated, prior to the death of the Annuitant the
revised annuity factor is based upon, as of the Valuation Date of the Periodic
Income Payment, the age and sex of the Annuitant; the Periodic Income Payment
Mode; the length of time remaining in the Access Period; the Assumed Interest
Rate; and when applicable a modification of the 1983 'a' Individual Annuity
Mortality Table, projected 21 years to the year 2004 using projection Scale G.

If a Secondary Life was designated, then prior to the death of either the
Annuitant or the Secondary Life, the revised annuity factor is based upon, as of
the Valuation Date of the Periodic Income Payment: the ages and sexes of the
Annuitant and the Secondary Life; the Periodic Income Payment Mode; the length
of time remaining in the Access Period; the Assumed Interest Rate; and when
applicable a modification of the 1983 'a' Individual Annuity Mortality Table,
projected 21 years to the year 2004 using projection Scale G. Upon receipt of
due proof of the death of the Secondary Life, the next Periodic Income Payment
will be compared to a Periodic Income Payment calculated by substituting the age
and sex of the Annuitant for the ages and sexes of the Annuitant and the
Secondary Life in the revised annuity factor described above. If the resulting
Periodic Income Payment is less than or equal to the Periodic Income Payment
determined by using both lives, then both lives will continue to be used in
calculating the revised annuity factor. If the resulting Periodic Income Payment
is greater than the Periodic Income Payment determined by using the ages and
sexes of both individuals, then the following will occur:

1.     The age and sex of the Annuitant will be substituted for the ages and
       sexes of the Annuitant and the Secondary Life in calculating subsequent
       revised annuity factors to determine Periodic Income Payments subsequent
       to the death of the Secondary Life.

2.     The next Periodic Income Payment due after the death of the Secondary
       Life will be calculated using the revised annuity factor. Subsequent
       Periodic Income Payments due in the same calendar year will be equal to
       the Periodic Income Payment determined immediately following the death of
       the Secondary Life, unless there is a Withdrawal. Any Withdrawal will
       reduce subsequent Periodic Income Payments during the calendar year in
       the same proportion as the amount withdrawn reduces the prior December 31
       Account Value.

During the Lifetime Income Period.

On the last Valuation Date of the Access Period, the amount of the last Periodic
Income Payment paid during the Access Period will be multiplied by 1000 and
divided by an annuity factor which is based upon the age(s) and sex(es) of the
Annuitant (and Secondary Life); the Periodic Income Payment Mode; the number of
Periodic Income Payments remaining, if any, in the calendar year; an annual
effective rate of interest not less than 0%; and a modification of the 1983 'a'
Individual Mortality Table, projected 21 years to the year 2004 using projection
Scale G. This amount will be deducted on a pro-rata basis from the Fixed
Account(s) and/or Variable Subaccounts and will be transferred to the General
Account of LNY where it will earn



interest at an annual effective rate of interest of not less than 0% until each
Periodic Income Payment remaining in the calendar year becomes payable.

The modal Periodic Income Payments from the Fixed Account in the calendar year
immediately following the end of the Access Period will be determined by first
dividing the Account Value in the Fixed Account as of the last Valuation Date of
the Access Period, after any deduction required above, by 1000 and multiplying
the result by a revised annuity factor (See: Determination of Subsequent
Periodic Income Payments, During Access Period) based upon the age(s) and
sex(es) of the Annuitant (and Secondary Life); an annual mode, the length of
time since the end of the Access Period; the Assumed Interest Rate; and a
modification of the 1983 `a' Individual Annuity Mortality Table, projected 21
years to the year 2004 using projection Scale G. The resulting annual modal
amount will then be multiplied by `A' divided by `B', where

       `A' is the `Interest Adjustment Factor' raised to a power equal to the
       number of days from the end of the Access Period to the Valuation Date of
       the first modal Periodic Income Payment in the first calendar year
       following the end of the Access Period, where

              the `Interest Adjustment Factor' is equal to (1+i) raised to the
              power of 1/365, with `i' equal to an annual effective rate of
              interest not less than[0% and

       `B' is the `Daily Factor' raised to a power equal to the number of days
       from the end of the Access Period to the Valuation Date of the first
       modal Periodic Income Payment in the first calendar year following the
       end of the Access Period, where

              the `Daily Factor' is equal to (1 + Assumed Interest Rate) raised
              to the power of 1/365.

Finally, the resulting annual modal amount will be converted into modal Periodic
Income Payments by dividing the annual modal amount by 1000 and multiplying by a
one year annuity factor reflecting the age(s) and sex(es) of the Annuitant (and
Secondary Life); the Periodic Income Payment Mode; an annual effective rate of
interest not less than 0%; and a modification of the 1983 `a' Individual Annuity
Mortality Table, projected 21 years to the year 2004 using projection Scale G.

The modal Periodic Income Payments from the Fixed Account in each subsequent
calendar year will be determined by multiplying the prior year's annual modal
amount from the Fixed Account by `A' divided by `B', where

       `A' is the `Interest Adjustment Factor' raised to a power equal to the
       number of days from the Valuation Date of the first modal payment made in
       the prior calendar year to the Valuation Date of the first modal Periodic
       Income Payment in the current calendar year, where

              the `Interest Adjustment Factor' is equal to (1+i) raised to the
              power of 1/365, with `i' equal to an annual effective rate of
              interest not less than 0%, and

       `B' is the `Daily Factor' raised to a power equal to the number of days
       from the Valuation Date of the first modal payment made in the prior
       calendar year to the Valuation Date of the first modal Periodic Income
       Payment in the current calendar year, where

              the `Daily Factor' is equal to (1 + Assumed Interest Rate) raised
              to the power of 1/365.

Then the resulting annual modal amount will be converted into modal Periodic
Income Payments by dividing the annual modal amount by 1000 and multiplying by a
one year annuity factor reflecting the age(s) and sex(es) of the Annuitant (and
Secondary Life); the Periodic Income Payment Mode; an annual effective rate of
interest not less than 0%; and a modification of the 1983 `a' Individual Annuity
Mortality Table, projected 21 years to the year 2004 using projection Scale G.

The modal Periodic Income Payments from the Variable Account in the calendar
year immediately following the end of the access Period will be determined by
first dividing the Account Value in each Variable Subaccount as of the last
Valuation Date of the Access Period, after any deduction required above, by 1000
and multiplying the result by a revised annuity factor (See: Determination of
Subsequent Periodic Income Payments, During the Access Period) based upon the
age(s) and sex(es) of the Annuitant (and Secondary Life); an annual mode, the
length of time since the end of the Access Period; the Assumed Interest Rate;
and the 1983 `a' Individual Annuity Mortality Table, modified. The resulting
annual modal amount will be divided by the Annuity Unit value for the respective
Variable Subaccount as of the last Valuation Date of the Access Period to
determine the number of Annuity Units reflecting an annual modal amount per
Variable Subaccount. The resulting number of Annuity Units reflecting an annual
modal amount per Variable Subaccount will then be multiplied by the Annuity Unit
value for each Variable Subaccount on the Valuation Date of the first modal
Periodic Income Payment in the first calendar year following the end of the
Access Period and summed. Finally, the resulting annual modal amount will be
transferred to the General Account of LNY and converted into modal Periodic
Income Payments by dividing the annual modal amount by 1000 and multiplying by a
one year annuity factor reflecting the age(s) and sex(es) of the Annuitant (and
Secondary Life); the Periodic Income Payment Mode; an



annual effective rate of interest not less than 0%; and a modification of the
1983 `a' Individual Annuity Mortality Table, projected 21 years to the year 2004
using projection Scale G.

The modal Periodic Income Payments from the Variable Account in each subsequent
calendar year will be determined by first multiplying the number of Annuity
Units reflecting an annual modal amount per Variable Subaccount by the Annuity
Unit value for each Variable Subaccount on the Valuation Date of the first modal
Periodic Income Payment due in that calendar year and summing the results. Then
the resulting annual modal amount will be transferred to the General Account of
LNY and converted into modal Periodic Income Payments by dividing the annual
modal amount by 1000 and multiplying by a one year annuity factor reflecting the
age(s) and sex(es) of the Annuitant (and Secondary Life); the Periodic Income
Payment Mode; an annual effective rate of interest not less than 0%; and a
modification of the 1983 `a' Individual Annuity Mortality Table, projected 21
years to the year 2004 using projection Scale G.

The Annuity Unit value for any Valuation Period for any Variable Subaccount is
determined by multiplying the Annuity Unit value for the immediately preceding
Valuation Period by `C' divided by `D', where:

       `C' is a Variable Subaccount's Accumulation Unit value as of the end of
       the current Valuation Period divided by the Accumulation Unit value of
       the same Variable Subaccount as of the end of the immediately preceding
       Valuation Period, and

       `D' is the `Daily Factor' raised to a power equal to the number of days
       in the current Valuation Period, where

              the `Daily Factor' is equal to (1 + Assumed Interest Rate) raised
              to the power of 1/365.

                                  Account Value

During the Access Period the Account Value will be increased by any net
investment gains and interest credited and will be reduced by any net investment
losses, Periodic Income Payments made, premium tax paid, if any, and Withdrawals
taken. At the end of the Access Period, any remaining Account Value will be
applied to continue the Periodic Income Payment for the Lifetime Income Period.
There will no longer be an Account Value after the Access Period.

                         Valuation of Accumulation Units

The daily charge imposed in a Variable Subaccount for any Valuation Period this
Rider is in effect represents the daily mortality and expense risk charge and
the daily administrative charge adjusted for the number of calendar days in the
Valuation Period. This daily charge, on an annual basis, will not exceed the
rate shown on the Contract Benefit Data page(s) for the options selected by the
Owner and in effect. This daily charge will replace any prior daily charge
provided in the Contract. This daily charge will begin on the Rider Effective
Date.

                                Withdrawal Option

During the Access Period an Owner may make Withdrawals of amounts up to the
Surrender Value. Withdrawals will be subject to the terms of the Withdrawal
Option and if applicable, the Contingent Deferred Sales Charge/Surrender Charge
provisions of the Contract for Withdrawals occurring prior to the Annuity
Commencement Date.

Withdrawals will immediately reduce the Account Value and will reduce subsequent
Periodic Income Payments. (See: Determination of Subsequent Periodic Income
Payments, During the Access Period)

                                Surrender Option

During the Access Period, an Owner may surrender the Contract for the Surrender
Value. A surrender of the Contract will be subject to the terms of the Surrender
Option and if applicable, the Contingent Deferred Sales Charge/Surrender Charge
provisions of the Contract for surrenders occurring prior to the Annuity
Commencement Date. If the Contract is surrendered, no further Periodic Income
Payments will be made and the Contract and this Rider will terminate.



                                 Transfer Option

An Owner may direct a transfer between the Variable Subaccounts and/or the Fixed
Account(s) of any portion of the Account Value, subject to the terms of the
Transfer Option provisions of the Contract for transfers occurring prior to the
Annuity Commencement Date.

Transfers between the Variable Subaccounts during the Lifetime Income Period
will result in the selling of Annuity Units from one Variable Subaccount and the
purchase of Annuity Units from the other Variable Subaccount, at the current
Annuity Unit values. These Annuity Units will then represent the number of
Annuity Units per payment from the Variable Subaccount.

A transfer of a Periodic Income Payment from the Fixed Account to a Periodic
Income Payment from the Variable Account is not permitted after the Access
Period. A transfer of a Periodic Income Payment from the Variable Account to the
Fixed Account after the Access Period may occur only on the Valuation Date of a
Periodic Income Payment.

           Waiver of Contingent Deferred Sales Charge/Surrender Charge

If applicable, during the Access Period, in addition to any provision in the
Contract for waiving Contingent Deferred Sales Charge/Surrender Charge, the
Contingent Deferred Sales Charge/Surrender Charge will not be applied to
Periodic Income Payments. Periodic Income Payments will be withdrawn from
Purchase Payments on a "first-in, first-out" (FIFO) basis.

                                  Death Benefit

On the Rider Effective Date any Death Benefit previously in effect and its daily
charge, if applicable, will terminate.

Certain Access Periods may not be allowed if this Rider is elected by a
beneficiary to settle a death claim.

During the Access Period.

This Rider provides the following Death Benefit option(s) during the Access
Period:

       A.     The Account Value Death Benefit is equal to the current Account
              Value as of the Valuation Date on which the death claim is
              approved by LNY for payment; or

       B.     If available, Enhanced Guaranteed Minimum Death Benefit (EGMDB)
              will be equal to the greatest of:

              (1)    the Account Value as of the date the death claim is
                     approved by LNY for payment; or

              (2)    the sum of all Purchase Payments decreased proportionally
                     by all Periodic Income Payments and all Withdrawals
                     including applicable charges and premium tax incurred, made
                     before, on and after the Periodic Income Commencement Date;
                     or

              (3)    the highest Contract Value or Account Value on the Contract
                     Date or any Contract Date anniversary occurring on or after
                     the Valuation Date the EGMDB is effective on the Contract,
                     (determined before the allocation of any Purchase Payments
                     on that Contract Date anniversary) and prior to the 81st
                     birthday of the deceased Annuitant and prior to the date of
                     death of the deceased Annuitant for whom a death claim is
                     approved by the LNY Home Office for payment. The highest
                     Contract Value or Account Value is adjusted for certain
                     transactions. It is increased by Purchase Payments made on
                     or after that Contract Date anniversary on which the
                     highest Contract Value or Account Value is obtained. It is
                     decreased proportionally by all Periodic Income Payments
                     and Withdrawals, including applicable charges and premium
                     tax incurred on or after that Contract Date anniversary on
                     which the highest Contract Value or Account Value is
                     obtained.

The Death Benefit in effect, as of the Rider Effective Date, is shown on the
Contract Benefit Data page(s).

If the EGMDB is in effect, an Owner may choose to terminate the EGMDB by
providing notice of the change request to LNY, either in signed writing or
another manner that LNY approves in advance. The Account Value Death Benefit
option will then be effective as of the Valuation Date on which the notification
to change the Death Benefit option is received at the Home Office. Termination
of the EGMDB option by an Owner will be permanent and final.

Complete distribution of the Death Benefit will terminate the Contract and this
Rider.

Upon the death of the Annuitant, the Periodic Income Payments will terminate.
Any available contract option that is in



compliance with Section 401(a)(9) of the Code may be elected for payment of the
Death Benefit. If the Contract is continued upon the death of the Annuitant of
this Contract, the excess, if any, of the Death Benefit over the current Account
Value as of the Valuation Date on which the death claim is approved by LNY for
payment will be credited into the Contract. If the Contract is not continued and
payment of the Death Benefit is elected, the Contract and this Rider will
terminate.

Upon notification to LNY of the death of the Secondary Life, the Periodic Income
Payments may be suspended until the death claim is approved as described in the
Contract. Upon approval, the Owner may elect to continue the Contract and the
Periodic Income Payments or may elect to terminate the Contract and this Rider
and receive payment of the Surrender Value. If the Contract is continued a
lump-sum payment for the value of any suspended payments, as of the date the
death claim is approved, will be made and the Periodic Income Payments will
continue for the remainder of the Access Period and then, if the Annuitant is
still surviving, for the Lifetime Income Period.

During the Lifetime Income Period.

Upon the death of the Annuitant, if a Secondary Life was not designated or the
Secondary Life is no longer surviving, the Periodic Income Payments will cease
and the Contract and this Rider will terminate. If a Secondary Life was
designated and is still surviving the Periodic Income Payments may be suspended
until the death claim is approved as described in the Contract. Upon approval, a
lump-sum payment for the value of any suspended payments, as of the date the
death claim is approved, will be made and the Periodic Income Payments will
continue for as long as the Secondary Life continues to live.

Upon the death of the Secondary Life, if the Annuitant is no longer surviving,
the Periodic Income Payments will cease and the Contract and this Rider will
terminate. If the Annuitant is still surviving the Periodic Income Payments may
be suspended until the death claim is approved as described in the Contract.
Upon approval, a lump-sum payment for the value of any suspended payments, as of
the date the death claim is approved, will be made and the Periodic Income
Payments will continue for as long as the Annuitant continues to live.

                     Termination of Periodic Income Payments

The Periodic Income Payments under this Rider may be terminated by the Owner
prior to the end of the Access Period. Notice of the termination, either in
signed writing or another manner that LNY approves in advance, must be sent to
LNY.

Termination of the Periodic Income Payments will also result in the termination
of the Access Period and the Lifetime Income Period for under this Rider.

Upon termination of the Periodic Income Payments, the Death Benefit will be as
shown on the Contract Benefit Data page(s).

The termination will be effective as of the Valuation Date on which the
notification to terminate the Periodic Income Payments is received at the Home
Office. The value of the Contract will be the Account Value on the Valuation
Date the termination is effective.

The daily charge imposed under this Rider upon termination of the Periodic
Income Payments will be the daily charge in the Contract to which this Rider is
attached that is imposed for the Death Benefit indicated above.


                   Lincoln Life & Annuity Company of New York


                              /s/ Lorry J. Stensrud
                                  Lorry J. Stensrud, President