Exhibit (d)(10)

The Lincoln National Life Insurance Company

INDEX-LINKED DEFERRED VARIABLE ANNUITY LIVING BENEFITS RIDER

This optional Rider is made a part of the entire Contract (the “Contract”) to which it is attached. Except as stated in this Rider, it is subject to all provisions contained in the Contract. In case of any conflict between the provisions of the Contract and this Rider, the provisions of this Rider will control. Coverage under this Rider begins on the Rider Date shown in the Rider Specifications.

SUMMARY OF RIDER PROVISIONS

This Rider provides a Guaranteed Minimum Withdrawal Benefit.

GUARANTEED MINIMUM WITHDRAWAL BENEFIT. The GUARANTEED MINIMUM WITHDRAWAL BENEFIT in this Rider provides an amount, up to the Protected Annual Income, that the Owner may withdraw, each Benefit Year for the lifetime of a Measuring Life (Lives), if certain conditions are met as described in this Rider. This Rider will terminate upon assignment or a change in ownership of the Contract unless the new assignee or Owner meets the qualifications specified in the TERMINATION provision of this Rider.

DEFINITIONS

Annuitant, for the purposes of this Rider, is the Natural Person used to determine the benefits if the Measuring Life Option is Single. The Annuitant is one of two Natural Persons used to determine the benefits if the Measuring Life Option is Joint. The Contract may only have one Annuitant. If the Owner is a Natural Person, the Annuitant and Owner must be the same person. If the Owner is a Non-Natural Person, the Annuitant is the Natural Person named by the Owner. The Annuitant may not be changed on or after the Rider Date.

Benefit Year is each 12-month period starting with the Rider Date shown in the Rider Specifications and each Rider Date Anniversary thereafter.

Deferral Bonus Rate is the Rate used, in part, to determine the Protected Annual Income on the Protected Annual Income Start Date. The Deferral Bonus Rate is shown in the Rider Specifications.

Measuring Life (Lives)  is/are the Natural Person(s) used to determine the benefits under this Rider. Measuring Life includes any Annuitant, Owner, Joint Owner, and Secondary Life, subject to the Measuring Life Option elected.

Measuring Life Option   indicates how many Natural Persons are used to determine the benefits under this Rider. Under the Single Measuring Life Option, the Annuitant is used to determine the benefits under this Rider. Under the Joint Measuring Life Option, the Annuitant and the Secondary Life are used to determine the benefits under this Rider. The Measuring Life Option may not be changed after the Rider Date. The Measuring Life Option is shown in the Rider Specifications.

Protected Annual Income Start Date is the date that the Owner elects, by Notice to Us, to begin withdrawing Protected Annual Income under this Rider. The Earliest Protected Annual Income Start Date is shown in the Rider Specifications. If the elected Protected Annual Income Start Date is not a Valuation Date, the Protected Annual Income Start Date will be on the first Valuation Date following such calendar day.

Rider Date Anniversary is the same calendar day as the Rider Date, each subsequent calendar year, if such date is a Valuation Date. If during any calendar year, the calendar day is not a Valuation Date, the Rider Date Anniversary will be the first Valuation Date following such calendar day and any transactions that should have occurred on the Rider Date Anniversary will be processed by Us on that Valuation Date.

Secondary Life    means the second Natural Person, if any, used to determine the benefits under this Rider if the Measuring Life Option is Joint. The Secondary Life may not be changed on or after the Rider Date. The Secondary Life may also be considered a joint annuitant, solely for the purposes of being a Measuring Life under this Rider and not for any other purposes in the Contract or any other Rider attached to the Contract.

Single Purchase Payment   means the amount paid into the Contract by the Owner.

Systematic Required Minimum Distributions are systematic periodic installments withdrawn via Our automatic withdrawal service of the amount needed to satisfy the required minimum distribution as determined by Us in accordance with Code Section 401(a)(9)(A), as amended, for the Contract to which this Rider is attached.

Withdrawal is the gross amount of a Withdrawal before any applicable charges and fees. Withdrawals are Conforming Withdrawals or Excess Withdrawals. Any Withdrawal that otherwise is a Conforming Withdrawal, but that is not made payable to the original Owner or the original Owner’s bank account, or to the original Annuitant or the original Annuitant’s bank account (if the Owner is a Non-Natural Person), will be treated as an Excess Withdrawal. Under the Joint Measuring Life Option, if the Owner is a Non-Natural Person, upon the death of the original Annuitant where the Secondary Life continues the Contract, any Withdrawal that otherwise is a Conforming Withdrawal, but is not made payable to the succeeding Annuitant or the succeeding Annuitant’s bank account, will be treated as an Excess Withdrawal.

Conforming Withdrawals are all Withdrawals to the extent that the cumulative amount withdrawn (including the current Withdrawal) from the Contract in that Benefit Year is equal to or less than the Protected Annual Income. If the Owner receives only Systematic Required Minimum Distributions during a Benefit Year, all Systematic Required Minimum Distributions during that Benefit Year will be treated as Conforming Withdrawals. However, if a Withdrawal other than Systematic Required Minimum Distributions occurs during a Benefit Year, then that Withdrawal and any subsequent Withdrawals, including Systematic Required Minimum Distributions, will be treated as Excess Withdrawals to the extent that the cumulative amount withdrawn in that Benefit Year exceeds the Protected Annual Income. All Conforming Withdrawals will not be subject to a Surrender Charge.

Excess Withdrawals are all Withdrawals to the extent that the cumulative amount withdrawn (including the current Withdrawal) from the Contract in that Benefit Year exceeds each Conforming Withdrawal. All Withdrawals prior to the Protected Annual Income Start Date are Excess Withdrawals. All Excess Withdrawals will be subject to a Surrender Charge.

GUARANTEED MINIMUM WITHDRAWAL BENEFIT PROVISION

This GUARANTEED MINIMUM WITHDRAWAL BENEFIT provision:

(a) describes the conditions that must be met before the Owner may withdraw an amount up to the Protected Annual Income, each Benefit Year for the lifetimes of all Measuring Lives; and

(b) is effective from the Rider Date until this Rider terminates.

EFFECT OF DEATH WHEN THE GUARANTEED MINIMUM WITHDRAWAL BENEFIT PROVISION IS IN EFFECT.This Rider will terminate on the death of the Annuitant if the Measuring Life Option is Single. Upon the first death of a Measuring Life, if the Measuring Life Option is Joint, the Owner may continue the Contract and this Rider in force under the Joint Measuring Life Option. If so continued, the Protected Annual Income will continue for the life of the surviving Measuring Life. Upon the death of the surviving Measuring Life, this Rider will terminate.

STATEMENTS. At least once each calendar year, We will furnish a statement to the Owner.

PROTECTED ANNUAL INCOME

The Protected Annual Income is the amount that may be withdrawn from the Contract by the Owner, each Benefit Year, as a Conforming Withdrawal on or after the Earliest Protected Annual Income Start Date shown in the Rider Specifications. If the Measuring Life Option is Joint, the Protected Annual Income Rate is based on the age of the younger or surviving Measuring Life on the Rider Date. To begin receiving Protected Annual Income, the Owner must elect, by Notice to receive Protected Annual Income and a requested Protected Annual Income Start Date. The Protected Annual Income may be withdrawn during the lifetimes of all Measuring Lives until the Protected Annual Income is reduced to $0. The Protected Annual Income may also be continued for the lifetimes of all Measuring Lives if the conditions described in the PROTECTED ANNUAL INCOME ANNUITY PAYMENT OPTION or CONTRACT VALUE REDUCES TO $0 provisions are satisfied.

Any part of the Protected Annual Income not taken during a given Benefit Year cannot be taken in a subsequent Benefit Year without causing an Excess Withdrawal.

Beginning on the Protected Annual Income Start Date, the Owner can no longer lock the Interim Value of a Segment of any Indexed Account as described in any Indexed Account Riders attached to the Contract.

PROTECTED ANNUAL INCOME RATE

The Protected Annual Income Rate is equal to (1) plus (2), where:

(1) is the Initial Protected Annual Income Rate shown in the Rider Specifications; and

(2) is the Deferral Bonus Rate shown in the Rider Specifications, multiplied by the number of completed Benefit Years that all Measuring Lives were eligible for a Deferral Bonus Rate.

To be eligible for a Deferral Bonus Rate on each Rider Date Anniversary, each of the following conditions must be satisfied:

(1) The preceding Benefit Year is during the Deferral Bonus Rate Period, shown in the Rider Specifications; and

(2) The Annuitant (or the younger of the Annuitant or Secondary Life for the Joint Measuring Life Option) is under the Deferral Bonus Rate Maximum Age, shown in the Rider Specifications; and

(3) The Protected Annual Income Start Date has not commenced.

PROTECTED ANNUAL INCOME ON OR AFTER THE PROTECTED ANNUAL INCOME START DATE

The Protected Annual Income on the Protected Annual Income Start Date is equal to (1) multiplied by (2), where:

(1) is the Protected Annual Income Rate; and

(2) is the greater of the Contract Value or the Percentage of Single Purchase Payment, shown in the Rider Specifications, reduced by all Excess Withdrawals in the same proportion that the Excess Withdrawal reduced the Contract Value.

After the initial Protected Annual Income is calculated, the Protected Annual Income will not change, except if an Excess Withdrawal is taken. On the Valuation Date the Excess Withdrawal is taken, the Protected Annual Income will be reduced in the same proportion that the Excess Withdrawal reduced the Contract Value.

MAXIMUM PROTECTED ANNUAL INCOME. The Maximum Protected Annual Income is shown in the Rider Specifications. This maximum is the combined Protected Annual Income amounts (including any guaranteed amounts, Guaranteed Annual Income amount(s), Protected Annual Income amount(s), Maximum Annual Withdrawal amount(s), Guaranteed Income Benefit(s), Lifetime Benefit Amount(s) for all Company annuity contracts and riders, including annuity contracts and riders with an affiliated company, for which the Annuitant or Secondary Life, if applicable, is a Measuring Life or Owner. This maximum is determined by summing the guaranteed amounts on each Valuation Date.

CONTRACT VALUE REDUCES TO $0

On the Valuation Date the Contract Value reduces to $0, if the Contract has not been surrendered, terminated or assigned for value, the Protected Annual Income will continue for the lifetimes of all Measuring Lives and a Protected Lifetime Income Fee will no longer apply.

The Owner may elect to receive the Protected Annual Income at any frequency We offer, subject to Our minimum payment amount rules then in effect, but no less frequently than annually.

When the Contract Value is $0, no Death Benefit will be paid.

PROTECTED ANNUAL INCOME ANNUITY PAYMENT OPTION

The Protected Annual Income Annuity Payment Option may be irrevocably elected by the Owner upon Notice to Us, on or after the Earliest Protected Annual Income Start Date shown in the Rider Specifications, provided the Contract has not been surrendered or assigned for value. If elected, the Owner will receive payment equal to the Protected Annual Income each Benefit Year for the lifetimes of all Measuring Lives and a Protected Lifetime Income Fee will no longer apply.

The Owner may elect to receive the Protected Annual Income at any frequency We offer, subject to Our minimum payment amount rules then in effect, but no less frequently than annually.

When this Protected Annual Income Annuity Payment Option is in effect, the Owner will no longer have access to the Contract Value and no Death Benefit will be paid.

PROTECTED LIFETIME INCOME FEE FOR THE GUARANTEED MINIMUM WITHDRAWAL BENEFIT

PROTECTED LIFETIME INCOME FEE RATE. The Initial Annual Protected Lifetime Income Fee Rate is shown in the Rider Specifications.

The Protected Lifetime Income Fee Rate may change, as described in the Rider Specifications, but the Annual Protected Lifetime Income Fee Rate will never exceed the Guaranteed Maximum Annual Protected Lifetime Income Fee Rate shown in the Rider Specifications.

DETERMINING THE PROTECTED LIFETIME INCOME FEE. While this Rider is in effect, a Protected Lifetime Income Fee is deducted from the Contract Value on each Rider Date Anniversary. If the day is not a Valuation Date, and a Protected Lifetime Income Fee is due, that fee will be deducted on the first Valuation Date following such calendar day.

The amount of the Protected Lifetime Income Fee is the Protected Lifetime Income Fee Rate multiplied by the Contract Value on the Valuation Date the fee is deducted. This Protected Lifetime Income Fee is calculated and deducted:

(a) before any Withdrawals or fees that occur on the Valuation Date the Protected Lifetime Income Fee is determined; and

(b) after the Segment Ending Value, if any, is determined, as described in any Indexed Account Riders attached to the Contract, on the Valuation Date the Protected Lifetime Income Fee is determined.

Protected Lifetime Income Fees will be deducted from each Indexed Account, on a proportional basis. If this Rider is terminated, other than due to death or due to TERMINATION OF THIS RIDER provision item (c) below, a pro-rata Protected Lifetime Income Fee will be calculated and deducted upon termination of this Rider.

ADJUSTMENTS TO THE PROTECTED LIFETIME INCOME FEE RATE ON A RIDER DATE ANNIVERSARY. While this Rider is in effect, the Protected Lifetime Income Fee Rate may change on a Rider Date Anniversary, any time after the period shown under the Protected Lifetime Income Fee Rate Annual Review in the Rider Specifications. We reserve the right to review and adjust the current Protected Lifetime Income Fee Rate no more frequently than once annually and any decision to adjust the Protected Lifetime Income Fee Rate will be at Our discretion, subject to the Guaranteed Maximum Annual Protected Lifetime Income Fee Rate shown in the Rider Specifications. We will provide Notice to the Owner of any change to the Protected Lifetime Income Fee Rate.

TERMINATION OF THIS RIDER

The Owner may terminate this Rider upon Notice to Us any time after the Rider Termination Period Shown in the Rider Specifications. Otherwise, this Rider will terminate upon the earliest of the following to occur:

(a) the date the Contract to which this Rider is attached terminates;

(b) the date the Owner is changed due to death or pursuant to an enforceable divorce agreement or decree, excluding 1.  Ownership transfers to the surviving Secondary Life upon death of the Annuitant/Owner; or

2. Changes in ownership to or from certain trusts, for the benefit of the same individual; or

3. Adding or removing the Owner’s spouse to the Contract;

(c) the Annuity Commencement Date of the Contract to which this Rider is attached, except under the Protected Annual Income Annuity Payment Option;

(d) the death of the Annuitant if the Measuring Life Option is Single, or on the death of the last surviving Measuring Life if the Measuring Life Option is Joint;

(e) the date the Owner sells or assigns for value the Contract, or discounts or pledges it as collateral for a loan or as a security for the performance of an obligation or any other purpose; or

(f) the date the Protected Annual Income equals $0 as the result of an Excess Withdrawal.

Upon termination of this Rider, this Rider’s benefits and fees will terminate. If this Rider is terminated, other than due to death or due to item (c) above, a pro-rata Protected Lifetime Income Fee will be deducted upon termination of this Rider.

RIDER SPECIFICATIONS

Index-Linked Deferred Variable Annuity Living Benefits Rider

Contract Number: 0123456

Rider Date: February 1, 2025

Owner(s): Abraham Lincoln

Annuitant: Abraham Lincoln

Measuring Life Option: Single Life/Joint Life

Secondary Life: Mary Lincoln

Guaranteed Maximum Annual Protected Lifetime Income Fee Rate: 2.75%

Initial Annual Protected Lifetime Income Fee Rate: 1.40%

Initial Protected Annual Income Rate: XX.XX%

Percentage of Single Purchase Payment: 50%

Deferral Bonus Rate: XX.XX%

Deferral Bonus Rate Period: XX Benefit Years from the Rider Date

Deferral Bonus Rate Maximum Age: Attained Age 99

Earliest Protected Annual Income Start Date: The later of the 1^st Rider Date Anniversary or the Annuitant’s Attained     Age 59

Maximum Protected Annual Income: $600,000

Rider Termination Period: 10^thRider Date Anniversary

Protected Lifetime Income Fee Rate Annual Review. The Protected Lifetime Income Fee Rate may change at any time after the 10^th Rider Date Anniversary.