497 1 chplus802.txt SUPPLEMENT TO ADD EEB & ABE TO ACCESS The Lincoln National Life Insurance Company Lincoln Life Variable Annuity Account N Lincoln ChoicePlus Lincoln ChoicePlus II Lincoln ChoicePlus Access Lincoln ChoicePlus II Access Lincoln ChoicePlus Bonus Lincoln ChoicePlus II Bonus Lincoln ChoicePlus II Advance Supplement dated August 19, 2002 to the Prospectus dated May 1, 2002 Please keep this Supplement with your current Lincoln ChoicePlus or Lincoln ChoicePlus II Prospectus and retain it for reference. The changes discussed in this Supplement update the section entitled "Death benefit." The Estate Enhancement Benefit Rider (EEB Rider) and the Accumulated Benefit Enhancement (ABESM) are now available for Individual Retirement Annuities (IRAs and Roth IRAs). The IRS has issued new regulations concerning required minimum distributions from IRAs. The regulations may impact the distribution method you have chosen and the amount of your distributions. Under the new proposed regulations, the presence of an enhanced death benefit may require you to take additional distributions. An enhanced death benefit is any death benefit that pays more than the contract value or a return of purchase payments. Please contact your tax adviser regarding any tax ramifications. Annuity contracts inside custodial or trusteed IRAs will also be subject to these regulations.