SECTION 457 ANNUITY ENDORSEMENT
                            TAX-EXEMPT ORGANIZATIONS

              Made a part of the Contract to which it is attached.

Employer is a tax-exempt organization that sponsors a nonqualified deferred
compensation plan for a select group of management or highly compensated
employees. This Plan is considered unfunded for purposes of Title 1 of ERISA and
this Contract will not affect the status of the Plan as an unfunded plan. This
Contract is for the sole use of the Contractowner, subject only to the claims of
Contractowner's general creditors as required by Internal Revenue Code section
457(b)(6), and Plan Participants have no right, title or interest in this
Contract. The terms of this Endorsement override any conflicting provision of
the Contract.

                   The Lincoln National Life Insurance Company


                           /s/ John H. Gotta
                           -----------------------------------------
                           John H. Gotta
                           Executive Vice President and
                           Chief Executive Officer of Life Insurance
                           and Retirement Services