VARIABLE ANNUITY RIDER

This Rider is made a part of the Contract to which it is attached. The Rider
Effective Date is the date this Rider is issued and made part of the Contract.
Except where this Rider provides otherwise, it is subject to all of the
conditions and limitations of the Contract (including any attachments to the
Contract).

This Rider guarantees that the Owner may withdraw an amount up to the Annual
Withdrawal Limit (AWL) each Benefit Year until the Guaranteed Withdrawal Balance
(GWB) is depleted. The GWB is the total guaranteed amount available for future
periodic withdrawals. Determination of the GWB and the AWL is described below.

For purposes of this Rider, the term "Withdrawal" means the gross amount of the
withdrawal before any applicable charges and/or Interest Adjustment/Market Value
Adjustment.

A Benefit Year will be the 12 month period from one anniversary of the Rider
Effective Date (including the Rider Effective Date) until the next anniversary
unless the Owner elects to reset the GWB. Anytime the Owner elects to reset the
GWB the Benefit Year will restart and will then be the 12 month period from one
anniversary of the GWB reset (including the effective date of the GWB reset)
until the next anniversary.

[Subaccount Allocation Plan

[While this Rider is in effect the full Contract Value must be allocated to the
Fixed and/or Variable Sub-account(s) according to a Subaccount Allocation Plan
approved by LNL. The Contract Value will be automatically rebalanced each
calendar quarter according to the Subaccount Allocation Plan then in effect. The
Owner may reallocate the full Contract Value from the current Subaccount
Allocation Plan to another Subaccount Allocation Plan approved by LNL. Notice of
the reallocation, in a form acceptable to LNL, must be sent to LNL. The
reallocation will be effective on the next Valuation Date following receipt of
the request. ]

[LNL reserves the right to add or modify Subaccount Allocation Plans. If the
Subaccount Allocation Plan selected by the Owner is modified by LNL, the Owner
will be notified in writing at least [30] days prior to the Valuation Date the
modification to the Subaccount Allocation Plan will occur. With notice to LNL in
signed writing or another manner approved in advance by LNL, the Owner may
reallocate the full Contract Value from the modified Subaccount Allocation Plan
to another available Subaccount Allocation Plan, if any, approved by LNL.]

[While this Rider is in effect the full Contract Value may only be allocated to
the Fixed and /or Variable Sub-account(s) available for use with this Rider.]]

Guaranteed Withdrawal Balance (GWB)

The GWB is subject to a maximum of [$5,000,000].

     On the Rider Effective Date

     If the Rider Effective Date is on the Contract Date, then the GWB will be
     equal to [[50%] of] the [Net] Purchase Payments [and any Bonus Credit];
     otherwise the GWB will be equal to [[50%] of] the Contract Value on the
     Rider Effective Date.

     Adjustment for Additional [Net] Purchase Payments

     Upon receipt of a [Net] Purchase Payment after the Rider Effective Date,
     the GWB will be recalculated on the Valuation Date following receipt of the
     [Net] Purchase Payment to equal the GWB immediately prior to receipt of the
     additional [Net] Purchase Payment, plus [[50%] of] the additional [Net]
     Purchase Payment [and any Bonus Credit].

     LNL reserves the right to restrict additional Purchase Payments.

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     Adjustment for Withdrawals

     Each Withdrawal from the Contract will reduce the GWB. Upon each Withdrawal
          from the Contract, if the cumulative dollar amount withdrawn
          (including the current Withdrawal) from the Contract in the current
          Benefit Year is less than or equal to the AWL, the GWB will be reduced
          by an amount equal to the Withdrawal; otherwise, the GWB will be
          reduced to the lesser of:

               a. the Contract Value immediately following the Withdrawal, or
               b. the GWB immediately prior to the Withdrawal less the amount of
                  the Withdrawal,

          but not less than zero.


     Election to Reset the GWB

     On or after the later of:

               a. the [ tenth ] anniversary of the Rider Effective Date, or
               b. the [ tenth ] anniversary of the most recent reset of the GWB,

     [and prior to age [65] of the younger of the Owner and Joint-Owner,] the
     Owner may elect to reset the GWB. Notice of the election, in a form
     acceptable to LNL, must be sent to LNL. The reset of the GWB will be
     effective on the next Valuation Date following receipt of the request. On
     that date, the GWB will be reset to [[50%] of] the Contract Value on the
     Valuation Date of the GWB reset [,but will not exceed [150%] of the sum of
     the GWB on the Rider Effective Date plus any subsequent [Net] Purchase
     Payments [and Bonus Credits]]. After resetting the GWB, any subsequent
     [Net] Purchase Payments or Withdrawals will continue to adjust the GWB as
     described above.

     Upon the death of an Owner, the surviving Owner or spousal Beneficiary may
     elect a reset of the GWB, under the same conditions as described in the
     previous paragraph, prior to the next available reset date.

     In the future, LNL may restrict resets of the GWB to anniversaries of the
     Rider Effective Date. In such event, notification, in a form acceptable to
     LNL, of the Owner's election to reset the GWB must be received by LNL at
     least [30] days prior to the Rider anniversary.

     LNL may modify the charge for this Rider upon reset of the GWB (see Rider
     Charge for details).

Annual Withdrawal Limit (AWL)

     On the Rider Effective Date

     On the Rider Effective Date, the AWL will be equal to [2%] of the GWB.

     Adjustment for Additional [Net] Purchase Payments

     If an additional [Net] Purchase Payment is received, the AWL will be
     recalculated and will be equal to the sum of [2%] of the additional [Net]
     Purchase Payment [and Bonus Credit] plus the AWL immediately prior to
     receipt of the additional [Net] Purchase Payment.

     Adjustment for Withdrawals

     Upon each Withdrawal from the Contract, if the cumulative dollar amount
     withdrawn (including the current Withdrawal) from the Contract in the
     current Benefit Year is less than or equal to the AWL, the AWL will remain
     unchanged; otherwise, the AWL will be the lesser of:

          a. the AWL immediately prior to the Withdrawal; or

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         b.   the greater of [2%] of the GWB immediately following the
              Withdrawal or [2%] of the Contract Value immediately following the
              Withdrawal.

     If the Contract Value is reduced to zero and on that Valuation Date the GWB
     remains greater than zero, then the remaining GWB will be paid to the Owner
     under the Guaranteed Withdrawal Balance Annuity Payment Option below.

     Adjustment for Election to Reset the GWB

     If the Owner elects to reset the GWB, then on the Valuation Date that the
     GWB is reset the AWL will be reset to equal the greater of:

          a. the AWL immediately prior to the reset of the GWB; or

          b. [2%] of the reset GWB.

Guaranteed Withdrawal Balance Annuity Payment Option

In addition to the Annuity Payment Options available under the Contract, the
following Annuity Payment Option may be elected by the Owner under this Rider.

Under the Guaranteed Withdrawal Balance Annuity Payment Option, the Owner is
entitled to receive the GWB in equal annuity payments such that the sum of the
annuity payments in a 12 month period equals the current AWL (this may
necessitate a final partial annuity payment). The Owner may elect to receive
annuity payments at any frequency LNL offers, but will be no less frequently
than annually. If death occurs before all of the annuity payments have been
made, the remaining payments will be made to the appropriate Beneficiaries.

This Annuity Payment Option may be elected by the Beneficiary of the Contract if
the option is in compliance with Code Section 72(s) or 401(a)(9) as applicable,
as amended from time to time. If this Annuity Payment Option is elected when
multiple Beneficiaries are designated under the Contract, each Beneficiary will
share in the proceeds in proportion to the applicable designated Beneficiary
percentage.

Death of the Owner Before Election of Annuity Payment Option

Upon the death of an Owner (or an Annuitant if an Owner is a corporation or
other non-individual), unless a Death Benefit withdrawal election in compliance
with Code Section 72(s) or 401(a)(9) as applicable, as amended from time to
time, has been elected, withdrawals will be made over the life expectancy of the
non-spouse Beneficiary or non-spouse surviving Owner and payments will begin no
later than one year following the date of death.

Rider Charge

The annual Rider Charge is [1.00%], subject to a guaranteed maximum charge of
[1.50%]. Prior to the Annuity Commencement Date, an amount equal to the
quarterly Rider Charge multiplied by the GWB will be deducted from the Contract
Value every third month following the later of the Rider Effective Date or the
most recent reset of the GWB. The amount will be deducted from each Variable
Subaccount and any Fixed Account on a pro-rata basis. The quarterly Rider Charge
is the annual Rider Charge divided by four. A pro-rata Rider Charge amount will
be deducted upon reset of the GWB.

The annual Rider Charge may change if the Owner elects to reset the GWB.
However, the Rider Charge will never exceed maximum Rider Charge. If the Owner
never elects to reset the GWB, the Rider Charge established on the Rider
Effective Date will never increase. The Rider Charge will be discontinued upon
the Annuity Commencement Date or termination of the Rider as described below.

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Rider Charge Waiver

Beginning with the date of each Rider Charge deduction after the later of:

     a. the [ tenth ] anniversary of the Rider Effective Date, or
     b. the [ tenth ] anniversary of the most recent reset of the GWB,

the Owner will be eligible for the Rider Charge Waiver.

On the date of each Rider Charge deduction for which the Owner is eligible for
the Rider Charge Waiver, LNL will compare the total Withdrawals from the
Contract since the later of the Rider Effective Date or the date of the most
recent reset of the GWB to the Waiver Withdrawal Limit (WWL). If the total
Withdrawals from the Contract as of that date are less than or equal to the WWL,
then LNL will waive the deduction of the Rider Charge. If the total Withdrawals
from the Contract as of that date are greater than the WWL, then LNL will not
waive the deduction of the Rider Charge.

The WWL will be equal to [ 5% ] of the sum of:

     a. the GWB on the later of the Rider Effective Date or the most recent
        reset of the GWB, and
     b. [Net] Purchase Payments [and Bonus Credits] made subsequent to the later
        of the Rider Effective Date or the most recent reset of the GWB.

[Waiver of CDSC/Surrender Charge

If the cumulative dollar amount withdrawn (including the current Withdrawal)
from the Contract in the current Benefit Year is less than or equal to the AWL,
no CDSC/Surrender Charge will apply to the amounts withdrawn; otherwise, the
excess of the withdrawn amounts over the AWL will be subject to a CDSC/Surrender
Charge to the extent that the total amount in the Contract Year exceeds the Free
Withdrawal Amount for that year.]

[Waiver of Interest Adjustment/Market Value Adjustment

If the cumulative dollar amount withdrawn (including the current Withdrawal)
from the Contract in the current Benefit Year is less than or equal to the AWL,
no Interest Adjustment/Market Value Adjustment will apply to the amounts
withdrawn; otherwise, the excess of the withdrawn amounts over the AWL will be
subject to Interest Adjustment/Market Value Adjustment.]

Rider Termination

The Owner may terminate this Rider at any time a reset of the GWB may be
elected. Notice of the termination, in a form acceptable to LNL, must be
received by LNL. This Rider will automatically terminate on the Annuity
Commencement Date or upon the last payment of the GWB. Upon termination of this
Rider, the benefits and charges within this Rider will terminate. A pro-rata
amount of the Rider Charge will be deducted upon termination of this Rider or
surrender of the Contract.

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Contract Surrender

The Owner may surrender the Contract at any time for the surrender value.

             Signed for The Lincoln National Life Insurance Company

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

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