Accumulated Benefit Enhancement Rider
                                 ("this Rider")

This Rider is part of the Contract to which it is attached. In the case of a
conflict with any provision of the Contract, the provisions of this Rider will
control.

The Death Benefit will be the greater of the Death Benefit selected by the Owner
under the contract and the Accumulated Benefit Enhancement Death Benefit as
provided for by this Rider. The Accumulated Benefit Enhancement Death Benefit is
as follows:

     If any Owner or Annuitant dies before the [fifth] Contract Anniversary the
     Accumulated Benefit Enhancement Death Benefit is equal to the sum of all
     Purchase Payments plus [Enhancement Amount #1 will be inserted here] minus
     all withdrawals, including any applicable charges and any premium tax
     incurred.

     If any Owner or Annuitant dies on or after the [fifth] Contract Anniversary
     the Accumulated Benefit Enhancement Death Benefit is equal to the sum of
     all Purchase Payments plus [Enhancement Amount #2 will be inserted here]
     minus all withdrawals, including any applicable charges and any premium tax
     incurred.

All other contract provisions regarding entitlement to and payment of death
benefits continue to apply.

On the death of any Owner or Annuitant that was not an Owner or Annuitant on the
Contract Date, unless the change occurred because of the death of an Owner or
Annuitant, the Accumulated Benefit Enhancement Death Benefit will be equal to
the Contract Value on the Valuation Date the Death Benefit is approved by the
LNL Home Office for payment.

This Rider will terminate on the earlier of the Valuation Date the selected
Death Benefit option of the Contract is changed or the Annuity Commencement
Date.

                   The Lincoln National Life Insurance Company

                   /s/ Mark E. Reynolds
                       Mark E. Reynolds
                       SVP & Chief Administrative Officer