SECTION 403(b) ANNUITY ENDORSEMENT

        MADE A PART OF THE CONTRACT TO WHICH IT IS ATTACHED

The Contract will be governed by this Endorsement and Code Section 403(b),
and any contrary provision in the Contract is amended as follows:

DEFINITIONS

     ACCOUNT VALUE: The value held under this Contract. The value may be
     maintained in either the Fixed Account, the Variable Account or both,
     depending on allocations.

     PARTICIPANT: The individual for whose benefit the employer established an
     annuity program under Code Section 403(b) and for whom this Contract is
     purchased. This Participant will be the Annuitant under the Contract.

     PLAN SPONSOR:  The employer sponsoring the 403(b) plan.

MAXIMUM CONTRIBUTIONS

  1. Total and overall limitations on Contributions in a calendar year for a
     Participant are subject to Code limitations and non-discrimination rules
     imposed upon annuity contracts governed by Code Sections 403(b) and 415, as
     they may be amended from time to time. All elective deferrals for a
     Participant may not exceed the limits of Code Section 402(g). Unless
     Lincoln Life has specifically agreed to do so for a particular plan,
     Lincoln Life assumes no responsibility under this Contract for monitoring
     these limits for a plan or for a Participant. Contributions in excess of
     such limits or in violation of any non-discrimination rule (and earnings
     thereon) may be distributed by Lincoln Life, at the direction of the
     Contractowner, Participant, or the Plan Sponsor, as permitted by law and by
     Section 3 of this Endorsement. Lincoln Life reserves the right to require
     an annual minimum Contribution no greater than $200 annually.

     Contributions in excess of the limits of Section 415 that are allowed to
     remain in the Contract, as well as employer contributions which are
     non-vested according to the terms of the 403(b) plan, will be accounted for
     separately and considered as governed by Section 403(c) as provided in the
     tax regulations under Section 403(b).

     Lincoln Life will separately account for the following types of
     contributions and associated earnings:

           a) elective deferrals
           b) employer contributions
           c) post tax contributions
           d) Roth 403(b) contributions

     Contributions not properly identified will be treated as elective
     deferrals.

CHARACTERIZATION OF TRANSFERS

  2. For all Contributions transferred from another contract other than a
     contract issued by Lincoln Life, Lincoln Life must be provided with the
     following information in a form acceptable to Lincoln Life:

     a) The source of such Contributions; for example, elective deferral,
        employer contributions or post tax contributions. Where no source
        information is provided, Lincoln Life will treat such Contributions as
        403(b) elective deferral amounts.

     b) Whether such Contributions are a rollover under Code Section 402 or a
        transfer from a 403(b) plan and whether or not such transfer is subject
        to Code Section 403(b)(7). Where no such information is

Form 32481-G-12/08



        provided, Lincoln Life will treat such Contributions as subject to
        Code Section 403(b)(7), and not subject to the terms of Code Section
        403(b)(1).

     c) Identification of such Contributions made or earnings credited prior
        to January 1, 1987; or prior to January 1, 1989.

     Contributions; not properly identified will be treated as contributions
     made after December 31, 1988 for purposes of Sections 3 and 4.

WITHDRAWAL DOCUMENTATION FOR SECTION 403(b) PLANS

  3. Unless otherwise agreed to with the Plan Sponsor, withdrawal requests
     for Participants under Section 403(b) plans must be approved, in a form
     agreed to by Lincoln Life by the Plan's Sponsor; must provide instructions
     specifying the portion of a Participant's Account Value that is available
     for distribution; and provide instructions as to the disposition of
     non-vested amounts.

MINIMUM DISTRIBUTION REQUIREMENTS FOR SECTION 403(b) PLANS

  4. Code Section 403(b)(10) requires a Participant to take withdrawals from
     the Contract or 403(b) plan in a manner which satisfies requirements of the
     required minimum distribution rules under Code Section 401(a)(9) and the
     regulations promulgated thereunder. To the extent they apply to 403(b)
     plans, these required minimum distribution rules are hereby incorporated by
     reference in this Endorsement as a permissible withdrawal, subject to
     Section 3. This incorporation by reference includes changes made to such
     minimum distribution rules by legislation, proposed and final regulation,
     or rulings by the United States Department of Treasury.

     Unless Lincoln Life has specifically agreed with a Plan Sponsor, Lincoln
     Life assumes no responsibility for monitoring withdrawals, mandating
     distributions or insuring compliance with these required minimum
     distribution rules.

NONTRANSFERABLE

  5. The Participant's interest in this Contract is nontransferable within
     the meaning of Section 401(g) of the Code. This Contract or the
     Participant's interest in this Contract may not be sold, assigned,
     discounted, or pledged as collateral for a loan and may not be alienated
     except under the terms of a qualified domestic relations order within the
     meaning of Section 414(p) of the Code or as otherwise permitted by
     applicable law.

NONFORFEITABLE

  6. The rights of the Participant in this Contract are nonforfeitable as
     defined in the regulations under Section 411. Employer contributions may be
     subject to a vesting schedule. Also, see Section 1.

NON-TAXABLE EXCHANGES OR TRANSFERS

  7. Non-taxable contract exchanges, plan to plan transfers or contract to
     plan transfers to purchase service credits under a defined benefit
     governmental plan pursuant to Code Section 403(b)(13) or other applicable
     law as may be made, are permitted under this Contract only to the extent
     permitted under the 403(b) plan.

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DIRECT ROLLOVER

  8. Participant's Account Values may be rolled over to another eligible
     retirement plan in accordance with Code Sections 403(b)(8) and 402(c), as
     they may be amended from time to time, subject to Section 3 of this
     Endorsement and in a time and manner prescribed by Lincoln Life.

LIMITATION ON INCIDENTAL BENEFITS

  9. This Contract satisfies the incidental benefit requirements of Section
     401(a).

DISTRIBUTION OF CUSTODIAL ACCOUNT CONTRIBUTIONS

 10. Contributions transferred from any plan or arrangement which has been
     identified by the Participant or Contractowner as being subject to Code
     Section 403(b)(7) will continue to be subject to Code Section 403(b)(7),
     and are subject to Sections 3 and 4, unless otherwise agreed upon between
     Lincoln Life and the Contractowner.

ANNUITANT

 11. The Contractowner represents that it is an eligible organization
     described in Section 403(b)(1)(A) of the Code and that the plan or
     arrangement meets the requirements of Code Section 403(b).

     A contingent Annuitant or a joint Annuitant cannot be named.


AUTHORITY TO AMEND TO COMPLY WITH TAX CODE


 12. Lincoln Life reserves the right to amend or modify the Contract or this
     Endorsement to the extent necessary to comply with any law, regulation,
     ruling or other requirement necessary to establish or maintain the tax
     treatment under Code Section 403(b).

ERISA REQUIREMENTS

 13. If the 403(b) plan or arrangement is subject to the requirements of
     ERISA, this Contract will also be subject to the requirements of ERISA.
     Lincoln Life is not the plan administrator of a plan or arrangement subject
     to ERISA. Any responsibility related to the appropriateness of any
     withdrawal, consents (or revocation thereof), or any other fiduciary
     decision related to the administration of the plan is that of the employer
     or the plan administrator.

                  THE LINCOLN NATIONAL LIFE INSURANCE COMPANY

                  /s/ Dennis R. Glass
                  Dennis R. Glass, President


Form 32481-G-12/08