INSERT LINCOLN NATIONAL LIFE INSURANCE CO. LOGO] GROUP ANNUITY CONTRACT This Contract is issued in consideration of the application of the Contractowner and of the payment of Contributions as provided in this Contract. This Contract is delivered in...

[INSERT LINCOLN NATIONAL LIFE INSURANCE CO. LOGO]

GROUP ANNUITY CONTRACT

This Contract is issued in consideration of the application of the Contractowner
and of the payment of Contributions as provided in this Contract.

This Contract is delivered in the jurisdiction of and is governed by the laws of
[State/Commonwealth of Contractowner].

Signed for Lincoln National Life Insurance Company
0000 Xxxxx Xxxxxxx Xxxxxx
Xxxx Xxxxx, XX 00000

/s/ Xxxxxxx X. Xxxxxxx /s/ Xxxxxxxx Xxxxxxx

Xxxxxxx X. Xxxxxxx, President Xxxxxxxx Xxxxxxx, Second Vice President

Allocated
Group Deferred Variable Annuity or Variable and Fixed Annuity
Periodic Premium
Nonparticipating

ALL VALUES PROVIDED BY THIS CONTRACT, WHEN BASED ON THE INVESTMENT EXPERIENCE OF
A SEPARATE ACCOUNT, ARE VARIABLE AND ARE NOT GUARANTEED AS TO DOLLAR AMOUNT.

Table of Contents

Article Page

1 Special Terms 5

2 Purpose of Contract 7

3 Funding 8

4 Transfers and Withdrawals 11

5 Death Benefits 14

6 Annuity Options 15

7 Contract Loan 18

8 Contract Discontinuance 20

9 General Provisions 22

10 Annuity Purchase Rates Under a Variable Payment Option 24

11 Annuity Purchase Rates Under a Fixed Payment Option 25

Contract Specifications

Contract Number: [Specimen]

Contractowner: [The Trustees of A.B.C. Company Pension Trust]

Effective Date: [August 1, 1998]

Employer: [A.B.C. Company]

Plan: [A.B.C. Company Pension Plan]

VARIABLE ACCOUNT: Lincoln Life Variable Annuity Account Q. Contributions may be
directed to any of the available Subaccounts, subject to limitations. See
Article 3. The amounts allocated to each Subaccount will be invested at net
asset value in the shares of one of the regulated investment companies. The
Subaccounts are:

1. [Equity 500 Index]
2. [Small Cap Index]
3. [Capital Asset]
4. [AVIS International]
5. [AVIS Global Growth]
6. [DGPF Growth & Income]
7. [DGPF Global Bond]
8. [International]
9. [DGPF Trend]
10. [VIP II Contrafund]
11. [VIP Growth]
12. [Equity-Income]
13. [Capital Appreciation]
14. [Aspen Worldwide Growth]
15. [Money Market]
16. [Bond]
17. [Managed]
18. [Aggressive Growth]
19. [AMT Partners]
20. [AMT MidCap Growth]
21. [Global Asset Allocation]
22. [Growth & Income]
23. [Social Awareness]
24. [Special Opportunities]

See Article 3 for provisions governing any substitution or elimination of
Subaccounts.

FIXED ACCOUNT GUARANTEED INTEREST RATE: [3.00%] during all years.

LIMITATIONS ON TRANSFERS AND WITHDRAWALS: See Article 4 for provisions governing
the limitations on transfers and withdrawals.

ANNUAL ACCOUNT CHARGE: [$25.00] per account maintained on behalf of a
Participant or Contractowner.

ANNUAL MORTALITY AND EXPENSE RISK CHARGE: [1.002%]

[This Contract will be eligible for a lower annual Mortality and Expense Risk
Charge of [0.75%] if on the last calendar day of any calendar quarter the sum of
all Account Value under this Contract equals or exceeds $5 million. The lower
charge will be implemented on the calendar quarter-end Valuation Date following
the end of the calendar quarter in which the Contract became eligible for the
lower charge.]

[OR]

[This Contract will be eligible for a lower annual Mortality and Expense Risk
Charge of [0.75%] if on the last calendar day of any calendar quarter the sum of
all Account Value under all Contracts issued to [group name] equals or exceeds
$5 million. The lower charge will be implemented on all Contracts issued to
[group name] on the calendar quarter-end Valuation Date following the end of the
calendar quarter in which the Contracts became eligible for the lower charge.]

CONTINGENT DEFERRED SALES CHARGE (CDSC):

Withdrawal During
Contract Year 1 2 3 4 5 6 7 8 9 10+

CDSC (as a [6%] [6%] [6%] [6%] [5%] [4%] [3%] [2%] [1%] [0%]
percentage of
withdrawal amount)

There will be no other CDSC after the Contract has been in force for [9]
complete Contract Years.

LOAN SET-UP CHARGE: [$35.00]

ARTICLE 1
Special Terms

Section

1.01 Account Value - Value held under this Contract. The value may be maintained
in either the Fixed Account, the Variable Account or both, depending on
allocations.

1.02 Accumulation Unit - A unit of measure used to calculate the variable
Account Value during the accumulation period.

1.03 Annuitant and Contingent Annuitant - The persons upon whose lives the
Annuity Payouts made after the Annuity Commencement Date will be based.

1.04 Annuity Commencement Date - The Valuation Date when money is withdrawn for
payment of Annuity Payouts under the annuity option selected.

1.05 Annuity Payout - An amount paid at regular intervals under one of several
options available to the Annuitant and/or any other payee. This amount may be
paid on a variable or fixed basis, or a combination of both.

1.06 Annuity Unit - A unit of measure used after the Annuity Commencement Date
to calculate the amount of variable Annuity Payout.

1.07 Beneficiary - The person or entity designated by a Participant under a
403(b) plan that is not subject to ERISA or an Annuitant to receive a death
benefit, if any, payable upon the death of the Participant or the Annuitant.

1.08 Code - This is the Internal Revenue Code (IRC) of 1986, as amended.

1.09 Contingent Deferred Sales Charge (CDSC) - This charge is assessed on
certain premature withdrawals of Account Value, calculated according to the
Contract provisions.

1.10 Contract - The agreement between the Contractowner and Lincoln Life
providing a variable annuity to fund the Plan.

1.11 Contractowner (you, your) - The Contractowner named in the Contract
Specifications.

1.12 Contract Year - This is the 12 month period which begins on the effective
date as set forth in the Contract Specifications or on the anniversary of the
effective date.

1.13 December 31, 1988 Grandfathered Balance - This is the balance that is
available for withdrawal, under a 403(b) plan, without meeting an otherwise
distributable event such as death, disability, termination of employment or
attainment of age 59 1/2.

1.14 ERISA - This is the Employee Retirement Income Security Act of 1974.

1.15 Fixed Account - An account established for this Contract by Xxxxxxx Life
which is a part of the general assets of Lincoln Life.

1.16 Funds - Any of the mutual funds into which Contributions allocated to the
Variable Account are indirectly invested.

1.17 Home Office - The Lincoln National Life Insurance Co., 0000 Xxxxx Xxxxxxx
Xxxxxx, Xxxx Xxxxx, Xxxxxxx 00000 or an institution designated by us.

1.18 Lincoln Life (we, us, our) - The Lincoln National Life Insurance Co.

1.19 Net Asset Value Per Share - The value of a Fund or Series share
calculated in accordance with the Fund's or Series' prospectus.

1.20 Participant - A person defined as a Participant in the Plan, who has
enrolled under this Contract and on whose behalf Lincoln Life maintains an
Account Value.

1.21 Participant Year - This is a 12 month period, which begins on the date
that we receive the first Contribution on behalf of that Participant under this
Contract and on each 1 year anniversary, thereafter.

1.22 Pending Allocation Account - This is an account established under the
Variable Account that invests Contributions received without allocation
instructions in shares of a money market mutual fund.

1.23 Plan - The Plan or arrangement named in the Contract Specifications,
which includes any employer based arrangement whether or not considered a plan
under State or Federal law.

1.24 Contributions - Amounts paid into the Contract.

1.25 Series - Any of the underlying portfolios of a Fund in which
Contributions allocated to the Variable Account are indirectly invested.

1.26 Subaccount - That portion of the Variable Account which invests in shares
of a particular Fund or Series. There is a separate Subaccount that corresponds
to each Fund and Series.

1.27 Valuation Date - Each day the New York Stock Exchange (NYSE) is open for
trading and we are open for business.

1.28 Valuation Period - The period commencing at the close of trading on the
NYSE on a Valuation Date and ending at the close of trading on the NYSE on the
next succeeding Valuation Date.

1.29 Variable Account - The segregated investment account into which Lincoln
Life sets aside and invests the variable assets attributable to this variable
annuity Contract.

1.30 Servicing Office - All correspondence and inquiries should be submitted to
our Servicing Office: [P. O. Box 9740, Portland, Maine 04104-5001].

ARTICLE 2
Purpose of Contract

Section

2.01 This is a group annuity Contract. This Contract may be used to fund all or
part of the Plan's obligation to the Participants.

2.02 The provisions of the Plan control the operation of the Plan. The
provisions of the Contract control the operation of the Contract.

2.03 We are not a party to the Plan. The Plan is mentioned merely for
reference purposes. Except for the obligations provided under this Contract, we
have no liability under the Plan. We are under no obligation under or by reason
of issuance of this Contract either (a) to determine whether any payment,
distribution or transfer under this Contract complies with the provisions, terms
and conditions of the Plan or with applicable law, or (b) to administer the
Plan, including without limitation, any provisions required by the Retirement
Equity Act of 1984.

2.04 This Contract can be issued in connection with a Plan which meets the
requirements of Sections 401(a), 403(a), 403(b), 414(d) or 457 of the Code. We
may require evidence of qualification of the Plan.

ARTICLE 3
Funding

Section

3.01 Account Value will be maintained by us on behalf of each Participant. At
your request, Account Value will also be maintained by us for your use under
this Contract.

3.02 Contributions must be made to us at our Home Office.

3.03 Contributions under this Contract may be allocated to the Variable
Account and/or to the Fixed Account of this Contract in 1% increments.

If complete allocation instructions have not been received by us in order for us
to perform our duties under this Contract, we will direct such Contribution to
the Pending Allocation Account as described in Section 1.22.

We will follow up with you monthly for a period of 90 days for allocation
instructions for Account Values in the Pending Allocation Account.

Within 2 business days of receipt of complete allocation instructions, the
Account Value in the Pending Allocation Account will be transferred to the
accounts as instructed.

If allocation instructions are not received after the 90 day notice, we will
refund the Contributions in the Pending Allocation Account, together with
earnings thereon (unless applicable ERISA requirements preclude return on
earnings) within 105 days of the date of receipt of the initial Contribution.

The Pending Allocation Account will only be used for the purpose mentioned in
this Section 3.03; you or Participants may not direct a portion of Contributions
to this Subaccount. Contributions directed to the Pending Allocation Account
will not be afforded the same rights as Contributions under this Contract. The
following Articles and/or Sections under this Contract will not be applicable:
Section 3.13 of this Article 3-Funding, Article 4-Transfers and Withdrawals,
Article 6-Annuity Options and Article 7-Contract Loan.

3.04 Contributions in any one Contract Year which exceed twice the amount of
Contributions made in the first Contract Year may be made only with our
permission. If Contributions are stopped, the Account Values will remain in
force as paid-up. Contributions may resume at any time until the Participant's
Annuity Commencement Date, a request to withdraw the entire Account Value or
payment of any death benefit, whichever comes first.

3.05 We will credit interest daily on the Account Value in the Fixed Account.
The rate of interest credited each day, if compounded for 365 days, yields the
annual interest rate in effect for the day. We guarantee that we will credit
interest on Account Values in the Fixed Account at an effective annual rate not
less than [3.00%] during all years.

Interest rates for each quarter will be declared and made available reasonably
in advance of that quarter.

Contributions received in any quarter will earn interest at the declared rate
for that quarter [plus [.50%]] and the next three quarters. When Contributions
are beyond the initial four-quarter period, they will earn interest at the
portfolio rate. The portfolio rate is declared for the coming quarter

and is in effect only for that quarter. Interest rates applicable to contract
loan principal are declared for the coming quarter and are in effect only for
that quarter.

3.06 Contributions may be allocated to a maximum of [10] Subaccounts, or to a
maximum of [9] Subaccounts and the Fixed Account. The Contributions allocated
to each Subaccount will be applied to purchase Accumulation Units at the
Accumulation Unit value next calculated after receipt at our Home Office.

3.07 We reserve the right to eliminate the availability of the shares of any
Fund or Series and substitute the securities of a different investment company
if the shares of a Fund or Series are no longer available for investment, or, if
in our judgement, any Fund or Series should become inappropriate in view of the
purposes of this Contract. We may add a Subaccount investing in a new Fund or
Series. We will give you written notice of the elimination or substitution of
any Fund or Series no later than 15 days after the substitution occurs. Any
such eliminations, substitutions or additions will be subject to compliance with
any applicable regulatory requirements.

3.08 We will use each Contribution allocated to the Variable Account to buy
Accumulation Units in the Subaccount(s) selected by you. The number of
Accumulation Units bought will be determined by dividing the amount directed to
the Subaccount by the dollar value of an Accumulation Unit in that Subaccount as
of the end of the Valuation Period during which the Contribution is received at
our Home Office. The number of Accumulation Units held for the Variable Account
by you will not be changed by any change in the dollar value of Accumulation
Units in any Subaccount.

3.09 The value of a Subaccount on any Valuation Date is the number of
Accumulation Units in the Subaccount multiplied by the value of an Accumulation
Unit of the Subaccount at the end of the Valuation Period.

3.10 Contributions allocated to the Variable Account are converted into
Accumulation Units. The number of Accumulation Units resulting from each
Contribution is equal to the Contribution divided by the value of an
Accumulation Unit for the Valuation Period during which the Contribution is
allocated to the Variable Account. The Accumulation Unit value for each
Subaccount was or will be arbitrarily established at the inception of the
Subaccount. It may increase or decrease from Valuation Period to Valuation
Period. The Accumulation Unit value for a Subaccount for any later Valuation
Period is determined as follows:

1. The total value of Fund or Series shares held in the Subaccount is calculated
by multiplying the number of Fund or Series shares owned by the Subaccount at
the beginning of the Valuation Period by the Net Asset Value Per Share of the
Fund or Series at the end of the Valuation Period, and adding any dividend or
other distribution of the Fund or Series if an ex-dividend date occurs during
the Valuation Period; minus

2. The liabilities of the Subaccount at the end of the Valuation Period; such
liabilities include daily charges imposed on the Subaccount, and may include
a charge or credit with respect to any taxes paid or reserved for by us that
we determine result from the operations of the Variable Account; and

3. The result of 2. is divided by the outstanding number of Accumulation Units
in the Subaccount at the beginning of the Valuation Period.

The daily charges imposed on a Subaccount for any Valuation Period are equal to
the mortality and expense risk charge for the number of calendar days in the
Valuation Period.

3.11 The assets of the Variable Account equal to its reserves and other
liabilities will not be charged with the liabilities arising from any other part
of our business.

3.12 The Accumulation Unit value may increase or decrease the dollar value of
benefits under the Contract.

3.13 On the last Valuation Date of each Participant Year, we will deduct the
Account Charge, specified in the Contract Specifications. Such amount will be
deducted from the Account Value maintained on behalf of each Participant and on
behalf of the Contractowner on a pro rata basis based on the balances of such
Account Values on such date in the Fixed Account and Variable Account. The full
Account Charge will be deducted upon withdrawal of the entire Account Value. If
you choose to pay the Account Charge, we will bill you at the end of each
calendar year for an amount equal to the Account Charge times the number of
Participants and Contractowner on whose behalf Account Values are maintained as
of the last day of the calendar year plus the number of Participants and
Contractowner that have withdrawn their entire Account Values within the last 6
months of the calendar year. If the Account Charge is not paid within 30 days
of receipt of the bill, the amount will be deducted from the Account Value as
described in this Section.

3.14 At least once during each Contract Year, we will provide a report of the
value of each Account Value, including Account Value maintained on behalf of
each Participant and on behalf of the Contractowner.

ARTICLE 4
Transfers and Withdrawals
Section

4.01 A transfer of funds may be directed from one Subaccount to another
Subaccount or to the Fixed Account. A transfer of Account Value may be directed
from the Fixed Account to one or more Subaccounts or the Variable Account,
subject to the limitations described in Section 4.03. A transfer request may be
in writing, or by telephone provided we have received the appropriate
authorization from you. Amounts transferred to the Subaccount(s) will purchase
Accumulation Units as described in Section 3.08.

There may not be more than one transfer in any 30 day period. We reserve the
right to further limit the number of transfers.

There is no charge for a transfer. However, we reserve the right to impose a
charge in the future for any transfers.

Transfers after the Annuity Commencement Date will be subject to the provisions
of Section 6.10.

4.02 A transfer among Subaccounts will result in the purchase of Accumulation
Units in one Subaccount and the redemption of Accumulation Units in the other
Subaccount. Such a transfer will be effected at Accumulation Unit values
calculated at the end of the Valuation Period during which the transfer request
is received at our Home Office. The valuation of the Accumulation Units is
described in Section 3.10.

4.03 Subject to the following limitations, Account Value held in the Fixed
Account may be transferred to any Subaccount or may be withdrawn from this
Contract. A withdrawal for any reason not stated in Section 4.05 will be subject
to this Section.

* Periodic Elective Transfers or Withdrawals - The cumulative percentage limit
available under this paragraph for a transfer or withdrawal is 20% in any 365
day period. The cumulative percentage is the sum of all transfers and
withdrawals under this Section in the preceding 364 day period plus the
amount to be transferred or withdrawn under this Section, divided by the then
current Account Value in the Fixed Account. A cumulative percentage exceeding
20% in any 365 day period will not be allowed.

* Systematic Transfers or Withdrawals - A scheduled transfer or withdrawal of
the entire Account Value in the Fixed Account may be elected over a 5 year
period. The timing and percentage of each transfer or withdrawal is indicated
in the following schedule.

Transaction dates Percentage eligible for transfer or withdrawal

Initial date 20% of the balance on such date
First anniversary 20% of the balance on such date
Second anniversary 25% of the balance on such date
Third anniversary 33% of the balance on such date
Fourth anniversary 50% of the balance on such date
Fifth anniversary 100% of the balance on such date

not be available until the 1 year anniversary of the last Systematic Transfer
or Withdrawal made before rescinding the election.

If Systematic Transfers or Withdrawals are elected and a Periodic Elective
Transfer or Withdrawal was made within the last 364 day period, the payment
due on the initial date will be reduced by the sum of any Periodic Elective
Transfer or Withdrawal made within the last 364 day period.

If Systematic Transfers or Withdrawals are elected, no further Contributions
may be allocated to the Fixed Account unless the election is rescinded.

4.04 All withdrawal requests must be submitted in writing to us. A withdrawal
request for a Participant must be authorized by you. A withdrawal request for a
Participant under a 403(b) plan that is not subject to ERISA must be authorized
by the Participant. Withdrawals will be effected at Accumulation Unit values
calculated at the end of the Valuation Period during which we receive written
request at our Home Office. We reserve the right to require proof of the event
giving rise to any withdrawal under this Contract.

4.05 Withdrawals of Account Value will be allowed during the life of this
Contract without being subject to CDSC, if the withdrawal is for one of the
following reasons:

* To make a payment due to the Participant's death, disability, retirement or
termination of employment, excluding termination of employment due to Plan
termination, plant shutdown or any other program instituted by the
Participant's employer which would reduce the work force by more than 20%;

* To make a payment for a Participant hardship situation as allowed by the
Plan;

* To make a payment pursuant to a Qualified Domestic Relations Order (QDRO);

* To purchase an annuity option under Article 6.

A withdrawal from the Account Value, for any reason outlined in this Section,
will not be subject to the provisions of Sections 4.03, 4.06 or 4.07.

4.06 Subject to the following limitations and the limitations set forth in
Section 4.03, a partial withdrawal, without being subject to CDSC, of Account
Value may be requested during the Contract Year for any reason other than those
specified in Section 4.05.

The cumulative percentage limit available under this Section for partial
withdrawal, without being subject to the CDSC, is 20% in any Contract Year. The
cumulative percentage is the sum of all withdrawals under this Section during
the Contract Year plus the amount to be withdrawn under this Section divided by
the then current Account Value.

Partial withdrawals under this Section exceeding the 20% cumulative percentage
will be subject to the CDSC.

4.07 If we receive a request for a withdrawal of 100% of the Account Value for
any reason other than those specified in Section 4.05; the Account Value will be
distributed as follows:

* 100% of the Account Value in the Variable Account will be subject to the CDSC
and will be paid in a cash payment as provided in Section 4.08.

* The Account Value in the Fixed Account will be paid in accordance with the
systematic withdrawal schedule over a 5 year period as provided in Section
4.03. 100% of each scheduled withdrawal will be subject to the CDSC.

4.08 Any cash payment will be mailed from our Home Office within 7 days after
the date of withdrawal; however, we may be permitted to defer payments from the
Variable Account under the Investment Company Act of 1940, as in effect at the
time a request for withdrawal is received. We reserve the right to defer any
payment from the Fixed Account for a period not to exceed 6 months after a
request is received.

ARTICLE 5
Death Benefits

Section

5.01 Article 5 only applies to a Participant under a 403(b) plan that is
not subject to ERISA.

5.02 If a Participant dies prior to the Annuity Commencement Date, upon receipt
of due proof of death and required claim forms we will pay the Beneficiary, if
one is living, a death benefit equal to the Account Value less any outstanding
loan balance.

A Participant may designate a Beneficiary during the life of the Participant.
Unless otherwise stated in the Beneficiary designation, if there is more than
one Beneficiary, they are presumed to share equally.

The Participant may change any Beneficiary unless otherwise provided in the
previous designation. A change of Beneficiary will revoke any previous
designation. A change may be made by filing a written request, in a form
acceptable to us, at our Home Office. The change will become effective upon
receipt of the written request by us at our Home Office.

Unless otherwise provided in the Beneficiary designation, if any Beneficiary
dies before the Participant, that Beneficiary's interest will go to any other
Beneficiaries named, according to their respective interests. If there are no
Beneficiaries, the Beneficiary's interest will pass to a contingent
Beneficiary(s), if any. If no Beneficiary or contingent Beneficiary survives the
Participant, the death benefit will be paid in one sum to the Participant's
estate.

5.03 We will calculate the death benefit as of the end of the Valuation Period
during which we receive due proof of death, pursuant to Section 5.04, and the
election of a form of benefit.

5.04 Due proof of death will be a certificate of death, a copy of a certified
decree of a court of competent jurisdiction as to the finding of death, or any
other proof satisfactory to us.

5.05 All death benefit payments will be subject to the laws and regulations
governing death benefits.

Notwithstanding any provision of this Contract to the contrary, no payment of
death benefit provided upon the death of the Participant will be allowed that
does not satisfy the requirements of Section 401(a)(9) of the Code. All such
requirements are herein incorporated by reference.

5.06 The death benefit may be paid in a lump sum or under a settlement option
then available. If a lump sum settlement is elected, the proceeds will be paid
within 7 days of approval by us of the claim. This payment may be postponed as
permitted by the Investment Company Act of 1940, as amended.

ARTICLE 6
Annuity Options

Section

6.01 You may purchase an annuity option for any Participant or Beneficiary. The
annuity option will be purchased using the rates in Article 10 or 11.

6.02 The following annuity options are available:

* Life annuity/life annuity with fixed period - Annuity Payouts will be made
for the life of the Annuitant with no certain period, or with a 10 years
certain period, or with a 20 years certain period. Upon the death of the
Annuitant, Annuity Payouts will continue to the Beneficiary for the
remainder, if any, of the certain period.

* Joint life annuity/joint life annuity with fixed period - Annuity Payouts
will be made for the joint lives of the Annuitant and a Contingent Annuitant
of the Annuitant's choice with no certain period, or with 10 years certain
period, or with a 20 years certain period. Annuity Payouts continue for the
life of the survivor at the death of the Annuitant or Contingent Annuitant.
Upon the death of both Annuitants, Annuity Payouts will continue to a
Beneficiary for the remainder, if any, of the certain period.

* Unit refund life annuity - Annuity Payouts will be made for the life of the
Annuitant with the guarantee that upon the death of the Annuitant a payout to
the Beneficiary will be made of the value of the number of Annuity Units
equal to the excess, if any, of (a) over (b) where (a) is the total amount
applied under the option divided by the Annuity Unit value at the Annuity
Commencement Date and (b) is the product of the number of Annuity Units
represented by each Xxxxxxx Xxxxxx and the number of Annuity Payouts paid
before death.

* Other options may be available as agreed upon in writing by us.

6.03 At the time an annuity option is selected under the provisions of this
Contract, you may specify an Annuity Commencement Date and elect, on behalf of
the Participant, to have the total Account Value applied to provide a variable
Annuity Payout, a fixed Annuity Payout or a combination fixed and variable
Annuity Payout.

The amount of Annuity Payout will depend on the age and sex (except in cases
where unisex rates are required) of the Annuitant as of the Annuity Commencement
Date. A choice may be made to receive payouts once each month, four times each
year, twice each year or once each year. The Account Value and Annuity Unit
value used to effect Annuity Payouts will be calculated as of the Annuity
Commencement Date on the monthly, quarterly, semi-annual or annual anniversary
of the Annuity Commencement Date.

For a 100% fixed Annuity Payout, the Annuity Commencement Date must be at least
30 days before the first Annuity Payout date. For a combination fixed and
variable Annuity Payout or a 100% variable Annuity Payout, the Annuity
Commencement Date will be 14 days before the first Annuity Payout date.

After the Annuity Commencement Date, the Annuity Payout option can not be
changed.

6.04 Article 10 of this Contract illustrates the minimum Annuity Payout amounts
and the age adjustments which will be used to determine the monthly Annuity
Payouts under a fixed Annuity

Payout option. The tables show the dollar amount of the guaranteed monthly
Annuity Payout which can be purchased with each $1,000.00 of Account Value,
after deduction of any applicable premium tax. Amounts shown use the 1983 'a'
Individual Annuity Mortality Table, modified, with an assumed interest rate of
return of 3.00% per year and a 2.00% expense load.

6.05 Article 11 of this Contract illustrates the minimum Annuity Payout amounts
and the age adjustments which will be used to determine the first monthly
Annuity Payout under a variable Annuity Payout option. The tables show the
dollar amount of the first monthly Annuity Payout which can be purchased with
each $1,000.00 of Account Value, after deduction of any applicable premium
taxes. Amounts shown use the 1983 'a' Individual Annuity Mortality Table,
modified, with an assumed interest rate of return of 5.00% per year and a 2.50%
expense load.

6.06 To determine the amount of the variable Annuity Payouts after the first
payout, the first variable Annuity Payout is subdivided into components each of
which represents the product of: (a) the percentage elected by you on behalf of
the Participant of a specific Subaccount, the performance of which will
determine future variable Annuity Payouts, and (b) the entire first variable
Annuity Payout. Each variable Annuity Payout after the first payout attributable
to a specific Subaccount will be determined by multiplying the Annuity Unit
value for that Subaccount on the monthly, quarterly, semi-annual or annual
anniversary of the Annuity Commencement Date by the number of Annuity Units
attributable to that Subaccount. The number of Annuity Units for each specific
Subaccount is determined by dividing the component of the first payout
attributable to that Subaccount as described previously by the Annuity Unit
value for that Subaccount on the Annuity Commencement Date. The total variable
Annuity Payout will be the sum of the payouts attributable to each Subaccount.

6.07 The Annuity Unit value for any Valuation Period for any Subaccount is
determined by multiplying the Annuity Unit value for the immediately preceding
Valuation Period by the product of (a) 0.999866337 raised to a power equal to
the number of days in the current Valuation Period and (b) is the Accumulation
Unit value of the same Subaccount for this Valuation Period divided by the
Accumulation Unit value of the same Subaccount for the immediately preceding
Valuation Period.

6.08 The valuation of all assets in the Subaccount will be determined in
accordance with the provisions of applicable laws, rules and regulations. The
method of determination by us of the value of an Accumulation Unit and of an
Annuity Unit will be conclusive upon the Participant and any recipient of a
death benefit, if any.

6.09 We guarantee that the dollar amount of each installment after the first
will not be affected by variations in mortality experience from mortality
assumptions on which the first installment is based.

6.10 After the Annuity Commencement Date, if any portion of the Annuity Payout
is a variable Annuity Payout, the Participant may direct a transfer of assets
from one Subaccount to another Subaccount or to a fixed Annuity Payout. These
transfers will be limited to 3 times per Contract Year. A fixed Annuity Payout
may not be changed to a variable Annuity Payout.

A transfer from one Subaccount to another Subaccount will result in the purchase
of Annuity Units in one Subaccount, and the redemption of Annuity Units in the
other Subaccount. Such a transfer will be effected at Annuity Unit values
calculated at the end of the Valuation Period during which the transfer request
is received at our Home Office. The valuation of Annuity Units is described in
Section 3.09. A transfer from one Subaccount to a fixed Annuity Payout will
result in the redemption of Annuity Units in one Subaccount and the purchase of
a fixed Annuity Payout.

6.11 If the annuity option chosen results in Annuity Payouts of less than $50.00
per month, the

frequency will be changed so that Annuity Payouts will be at least $50.00.

6.12 A certificate will be issued to the Annuitant showing the amount and terms
of the purchased annuity.

6.13 No annuity option may be assigned or attached, except, if applicable, those
benefits assigned or attached by a Qualified Domestic Relations Order under
Section 414(p) of the Code, or pursuant to a Federal Tax Levy under Section 6331
of the Code.

6.14 If we receive proof that a person receiving Annuity Payouts under this
Contract is legally or mentally incompetent, the Annuity Payouts may be made to
any person deemed a legal representative by a court of competent jurisdiction.

6.15 We will require satisfactory proof of each Annuitant's age. If it is later
proven to us that the Annuitant's age has been misstated, the Annuity Payouts
will be adjusted. Any underpayouts already made by us will be made up
immediately and any overpayouts already made by us will be charged against the
Annuity Payouts falling due after the adjustment.

6.16 The Annuitant may name the Beneficiary or Contingent Annuitant for any
purchased annuity option. The Annuitant may change the Beneficiary at any time
without the consent of the previous Beneficiary unless the previous designation
provides otherwise. However, if the Annuitant is married, the Annuitant's spouse
must agree in writing to another person being named Beneficiary or Contingent
Annuitant. The change is effective when written notice is received by us. The
annuity option or the Contingent Annuitant may not be changed. The Beneficiary
or the Contingent Annuitant does not have the right to name the Beneficiary.

6.17 If the Annuitant dies and there is no named Beneficiary living at the time
of the Annuitant's death, the Annuitant's estate will be paid any remaining
guaranteed Annuity Payouts, under a period certain annuity option, in one lump
sum. If the named Beneficiary is receiving guaranteed Annuity Payouts and dies,
the remaining Annuity Payouts will be paid in one lump sum to the contingent
Beneficiary if living at the time of the Beneficiary's death. Payment will
otherwise be made to the Beneficiary's estate. Lump sum Annuity Payouts will
equal the discounted guaranteed payouts at the interest rate then being credited
under Section 3.05, compounded annually.

6.18 We may, at any time, require proof that any payee under this Contract is
living when payout is contingent upon survival of that payee.

ARTICLE 7
Contract Loan
Section

7.01 Prior to a Participant's Annuity Commencement Date, if permitted by the
Plan, a Participant may apply for a loan under this Contract. We will loan, upon
written application and assignment of the Account Value equal to the loan amount
as security for the loan, a sum which will not be less than $1,000.00. The
Account Value which is assigned to us as security for the loan must be allocated
to the Fixed Account. For purposes of applying the transfer and withdrawal
provisions of Article 4 and Article 8, any amount allocated to the Fixed Account
as security for a loan will be included in the calculation of Fixed Account
Value. However, neither withdrawals nor transfers from the Fixed Account are
allowed to the extent that such a withdrawal or transfer would cause the Fixed
Account Value to be less than any outstanding loan.

7.02 Unless otherwise restricted by the Plan, the maximum loan amount is equal
to 50% of the vested Account Value, not to exceed a total of $50,000.00 on all
outstanding loans to the Participant under all plans. However, for all plans not
subject to ERISA, if 50% of the total Account Value is less than $10,000.00, the
Participant can borrow the lesser of $10,000.00 or 100% of the vested Account
Value. If there has been a loan in the preceding 12 month period, the $50,000.00
maximum loan limit is reduced by the excess of the highest outstanding balance
of loans during the preceding 12 month period over the outstanding current loan
balance. A Participant may have only one loan outstanding at any time under this
Contract.

7.03 The loan rate is adjustable, which means that it may change from time to
time. A loan's initial interest rate will be based on the declared rate in
effect at the time a loan is established. The declared interest rate will be
determined quarterly and will be equal to Xxxxx'x Corporate Bond Yield monthly
average for the calendar month two months prior to the first day of each
calendar quarter, rounded down to the next 0.25%. If the average is no longer
made available, then the declared interest rate will be a comparable rate
acceptable to the regulatory authorities.

At the beginning of each calendar quarter, we will compare each loan's interest
rate to the then current declared interest rate. If the then current declared
interest rate is less than the loan's interest rate by .50% or more, the loan's
interest rate will be decreased to equal the then current declared interest
rate. The loan's interest rate will remain unchanged if the then current
declared interest rate differs from the loan's interest rate by less than .50%.
The loan rate for an existing loan may decrease, but it will never increase.

During the existence of a contract loan, the amount of the contract loan
principal in the Fixed Account will earn interest at an effective annual rate of
not less than [3.00%]. The interest rates applicable to contract loan principal
will be declared quarterly, in advance of each quarter, and will be in effect
only for that quarter.

Loan payments of principal and interest must be paid in level amortized
payments, either monthly or quarterly. The loan must be repaid within 5 years
unless it is being used to purchase a principal residence for the Participant in
which case the loan must be repaid within 20 years or less. The contract loan
maybe repaid in full at any time while this Contract is in force and prior to
the Annuity Commencement Date.

7.04 If the required loan payment is not paid in full within 90 days after the
date the payment is due the total outstanding loan balance will be determined to
be in default. Following the 90-day grace period the defaulted amount will first
be deducted from the Account Value equal to the Participant's December 31, 1988
Grandfathered Balance. In addition, if allowed by the Plan, any

amounts equal to employer Contributions and earnings on those Contributions will
be deducted from the Account Value following the 90-day grace period. Any
remaining defaulted amount will be deducted from the Account Value when one of
the following events occur: the Participant's termination of service with the
employer, attainment of age 59 1/2, disability or death.

7.05 The amounts and terms of a loan may be subject to the restrictions imposed
under 72(p) of the tax code, Title 1 of ERISA, and any applicable plan.

7.06 We will charge an amount as specified in the Contract Specifications, each
time a loan is established. The amount will be withdrawn from the Account Value.

ARTICLE 8
Contract Discontinuance

Section

8.01 You may discontinue this Contract at any time by giving written notice to
us at our Home Office. The Contract will be deemed discontinued on the later of
the Valuation Date you specify or the Valuation Date that the written notice is
received by us.

8.02 We may give you written notice that this Contract is to be discontinued if
the Plan does not qualify for special tax treatment under Sections 401(a),
403(a), 403(b), 414(d) or 457 of the Code. Discontinuance pursuant to this
Section 8.02 will be effective as of a Valuation Date specified by us, provided
you are given at least 15 days advance written notice in which to cure any
remediable defaults. Discontinuance by us supercedes any date established under
Section 8.01.

8.03 As of the date this Contract is discontinued under Section 8.01 and if the
Plan is not subject to ERISA, no further Contributions will be accepted.
However, transfers, withdrawals and loans will continue to be permitted, in
accordance with the terms of this Contract.

8.031 As of the date this Contract is discontinued under Section 8.01 and if the
Plan is subject to ERISA, you may elect to have the Participant's Account Value
remain in this Contract as provided in Section 8.03 or you may elect to have the
Account Value of the Contract paid as follows:

As of the date this Contract is discontinued, no further Contributions,
transfers, withdrawals or loans will be permitted.

100% of the Account Value in the Variable Account will be subject to the CDSC
and will be paid in a cash payment as provided in Section 4.08.

The Account Value in the Fixed Account may be paid in either of the following
payment options:

a. The Account Value in the Fixed Account will be paid in accordance with the
Systematic Transfers or Withdrawals schedule over a 5-year period as provided
in Section 4.03. 100% of each scheduled withdrawal will be subject to the
CDSC. After the initial date, assets remaining in the Fixed Account will
continue to receive interest in the same manner as before systematic
withdrawals began, but at no less than the rate the Fixed Account is earning
on the initial date of the first systematic withdrawal less 1.50%.

b. The Account Value in the Fixed Account will be paid in a lump sum. We will
determine the amount payable in the Fixed Account as follows:

The amount payable will be the market value factor times the Account Value in
the Fixed Account reduced by the sum of CDSC and Account Charge times the
number of Participants. The market value factor is the lesser of 1.00 or the
ratio of:

Current Bond Price
------------------
Par Value of that Bond

We calculate at the time of contract discontinuance the Current Bond Price to
equal the price of a bond:

1. issued with a maturity of 6.5 years;

2. bearing interest at the weighted average of the declared interest rates in
effect as of the discontinuance date;

3. calculated to yield the Xxxxxxx Xxxxx Baa Intermediate Industrial Average
for the week in which the notice of discontinuance is received. If such
average ceases to be published, we will select a comparable survey.

If the amount payable, as determined above, is less than the principal in the
Fixed Account accumulated at an effective annual interest rate of [3.00%],
then the amount payable will be changed to equal the principal accumulated at
an effective annual interest rate of [3.00%]. For purposes of this paragraph,
principal is defined as Contributions allocated to the Fixed Account plus
transfers to the Fixed Account minus withdrawals and transfers from the Fixed
Account and minus any applicable CDSC and Account Charge times the number of
Participants, but no less than zero.

Your election to receive the Fixed Account in a lump sum must be done for the
primary benefit of the Participants. If, subsequent to such lump sum payment,
we are ordered by any court of competent jurisdiction to refund all or any
portion of a loss to Participants, you will reimburse such amounts to us.

8.032 As of the date this Contract is discontinued under Section 8.02, no
further Contributions, transfers, withdrawals or loans will be permitted.
Subject to applicable regulatory requirements, as of the discontinuance date
established under Section 8.02 the Account Value will be paid in accordance with
the provisions of Section 4.07.

8.033 If the Contract is discontinued under Section 8.01 or Section 8.02, we
will send written notice to each Participant's last known address stating that
the Contract is discontinued.

8.04 The Contract will terminate when there is no Account Value remaining under
this Contract.

ARTICLE 9
General Provisions

Section

9.01 This Contract, together with your attached application and any riders or
endorsements, constitutes the entire Contract between you and us.

9.02 We may rely on any action or information provided by you under the terms of
this Contract and will be relieved and discharged from any further liability to
any party in acting at the direction and upon the authority of you. All
statements made by you shall be deemed representations and not warranties.

9.03 Except as allowed by the Plan or applicable law, neither this Contract nor
the Participant's interest in this Contract may be transferred, sold, assigned,
discounted or pledged, either as collateral for a loan or as security for the
performance of an obligation or for any other purpose.

9.04 We may prohibit new Participants under this Contract if we discontinue
offering this Contract form to the public. This is termed deactivation. If we
deactivate this Contract, we will deactivate all contracts of this class issued
to other contractowners. The date of deactivation will be effective as of a
Valuation Date specified by us, provided you are given at least 90 days advanced
written notice. Deactivation will not affect our Account Values established for
Participants under this Contract prior to our notice of deactivation and we will
continue to accept Contributions under this Contract on behalf of those
Participants.

9.05 We have the right to amend this Contract to maintain this Contract under
applicable local, State or Federal laws or regulations.

9.06 You and we may also mutually agree to amend this Contract. The consent of
any Participant, Annuitant or Beneficiary is not required.

9.07 Any change to this Contract must be in writing and signed by the President,
Vice President, Secretary or an Assistant Secretary of Lincoln Life.

9.08 This Contract is subject to the incontestability laws of the state in which
it is delivered.

9.09 We are not liable to provide sufficient funds to provide the Plan's
benefits.

9.10 No suit may be brought in relationship to this Contract unless it is
brought within 3 years after the date on which the suit could have first been
brought. If this limitation is prohibited by the laws of the state by which the
Contract is governed, this limitation shall be deemed to be amended to agree
with the minimum period of limitation permitted by those laws.

9.11 The failure on our part to perform or insist upon the strict performance of
any provision or condition of the Contract will neither constitute a waiver of
our rights to perform or require performance of such provision or condition, nor
stop us from exercising any other rights it may have in such provision,
condition, or otherwise in this Contract or any Plan.

9.12 If any provision of this Contract is determined to be invalid, the
remainder of the provisions shall remain in full force and effect.

9.13 Federal, state or local government premium tax, if applicable, will be
deducted from either

the Contribution when received or at time of withdrawal or annuitization.

9.14 A Participant will receive an Active Life Certificate upon our receipt of a
duly completed participation enrollment form, except if this Contract is used to
fund a 457 plan. If the Participant chooses not to participate under this
Contract, he/she may exercise a free-look right by sending a written notice to
us that he/she does not wish to participate under this Contract within 20 days
after the date the certificate is received by the Participant. For purposes of
determining the date on which the Participant has sent written notice, the
postmark date will be used.

If a Participant exercises his/her free-look right in accordance with the
foregoing procedure, we will refund the value of any Contributions allocated to
the Variable Account and/or any Contribution allocated to the Fixed Account.

9.15 If you have any questions concerning this Contract, please contact your
Lincoln Life representative or our Servicing Office at [000-000-0000].

9.16 Any notice required by this Contract must be delivered to us at our
Servicing Office: [The Lincoln National Life Insurance Company, P.O. Box 9740,
Portland, Maine 04104-5001] and notices to you will be delivered to you at the
address shown on our records.

ARTICLE 10
ANNUITY PURCHASE RATES UNDER A VARIABLE PAYOUT OPTION

DOLLAR AMOUNT OF FIRST MONTHLY PAYMENT WHICH IS
PURCHASED WITH EACH $1,000 APPLIED
------------------------------------------------------------------------
SINGLE LIFE ANNUITIES
------------------------------------------------------------------------
No 120 240
Period Months Months Cash
Age Certain Certain Certain Refund
------------------------------------------------------------------------

55 $5.15 $5.12 $5.02 $5.04
56 5.22 5.19 5.07 5.10
57 5.29 5.25 5.12 5.16
58 5.37 5.32 5.18 5.22
59 5.45 5.40 5.24 5.29

60 5.54 5.48 5.29 5.36
61 5.63 5.56 5.35 5.43
62 5.73 5.65 5.42 5.51
63 5.84 5.75 5.48 5.59
64 5.95 5.85 5.54 5.68

65 6.07 5.96 5.60 5.78
66 6.21 6.07 5.67 5.88
67 6.35 6.19 5.73 5.98
68 6.50 6.32 5.79 6.09
69 6.66 6.45 5.85 6.21

70 6.84 6.60 5.91 6.34
------------------------------------------------------------------------

------------------------------------------------------------------------
JOINT AND SURVIVOR ANNUITIES
------------------------------------------------------------------------
Joint and Full to Survivor Joint and Two-Thirds Survivor
------------------------------------------------------------------------
Certain Period Certain Period
------------------------------------------------------------------------
120 240 Joint 120 240
None Months Months Age None Months Months
------------------------------------------------------------------------

$4.82 $4.82 $4.81 55 $5.16 $5.13 $5.03
4.87 4.87 4.85 56 5.23 5.19 5.08
4.92 4.92 4.90 57 5.30 5.26 5.13
4.98 4.98 4.96 58 5.38 5.33 5.18
5.04 5.04 5.01 59 5.46 5.41 5.24

5.11 5.10 5.07 60 5.54 5.49 5.30
5.18 5.17 5.13 61 5.64 5.57 5.36
5.25 5.25 5.19 62 5.74 5.66 5.42
5.33 5.32 5.26 63 5.84 5.75 5.48
5.42 5.41 5.32 64 5.96 5.86 5.54

5.51 5.50 5.39 65 6.08 5.96 5.61
5.60 5.59 5.46 66 6.21 6.07 5.67
5.71 5.70 5.54 67 6.35 6.19 5.73
5.82 5.80 5.61 68 6.50 6.32 5.79
5.95 5.92 5.68 69 6.66 6.45 5.85

6.08 6.05 5.75 70 6.83 6.59 5.91
------------------------------------------------------------------------

Age Adjustment Table

Year of Birth Adjustment to Age Year of Birth Adjustment to Age
------------- ----------------- ------------- -----------------

Before 1920 + 2 1960-1969 - 3
1920-1929 + 1 1970-1979 - 4
1930-1939 0 1980-1989 - 5
1940-1949 - 1 1990-1999 - 6
1950-1959 - 2 ETC. ETC.

ARTICLE 11
ANNUITY PURCHASE RATES UNDER A FIXED PAYOUT OPTION

------------------------------------------------------------------------
DOLLAR AMOUNT OF FIRST MONTHLY PAYMENT WHICH IS
PURCHASED WITH EACH $1,000 APPLIED
------------------------------------------------------------------------
SINGLE LIFE ANNUITIES
------------------------------------------------------------------------
No 120 240
Period Months Months Cash
Age Certain Certain Certain Refund
------------------------------------------------------------------------

55 $4.01 $3.99 $3.91 $3.89
56 4.08 4.06 3.97 3.95
57 4.16 4.13 4.03 4.01
58 4.24 4.21 4.09 4.08
59 4.33 4.29 4.15 4.15

60 4.42 4.38 4.22 4.18
61 4.52 4.47 4.29 4.26
62 4.62 4.56 4.36 4.34
63 4.73 4.66 4.43 4.42
64 4.85 4.77 4.50 4.51

65 4.97 4.89 4.57 4.60
66 5.11 5.01 4.64 4.69
67 5.25 5.13 4.71 4.79
68 5.41 5.27 4.78 4.90
69 5.57 5.41 4.85 5.01

70 5.75 5.56 4.91 5.13
------------------------------------------------------------------------

$3.69 $3.69 $3.68 55 $4.02 $4.00 $3.91
3.75 3.75 3.73 56 4.09 4.07 3.97
3.81 3.81 3.79 57 4.17 4.14 4.03
3.87 3.87 3.85 58 4.25 4.22 4.09
3.94 3.94 3.91 59 4.33 4.30 4.16

4.01 4.01 3.98 60 4.43 4.38 4.22
4.09 4.08 4.05 61 4.52 4.47 4.29
4.17 4.16 4.12 62 4.63 4.57 4.36
4.25 4.25 4.19 63 4.74 4.67 4.43
4.34 4.34 4.26 64 4.85 4.78 4.50

4.44 4.43 4.34 65 4.98 4.89 4.57
4.54 4.54 4.42 66 5.11 5.01 4.64
4.66 4.64 4.50 67 5.26 5.13 4.71
4.77 4.76 4.58 68 5.41 5.27 4.78
4.90 4.88 4.66 69 5.57 5.41 4.85

5.04 5.01 4.74 70 5.75 5.55 4.91
------------------------------------------------------------------------

Age Adjustment Table

Year of Birth Adjustment to Age Year of Birth Adjustment to Age
------------- ----------------- ------------- -----------------

Before 1920 + 2 1960-1969 - 3
1920-1929 + 1 1970-1979 - 4
1930-1939 0 1980-1989 - 5
1940-1949 - 1 1990-1999 - 6
1950-1959 - 2 ETC. ETC.

Exhibit 4(b)

[LOGO OF LINCOLN NATIONAL LIFE INSURANCE CO. APPEARS HERE]

GROUP ANNUITY CONTRACT

This Contract is issued in consideration of the application of the Contractowner
and of the payment of Contributions as provided in this Contract.

This Contract is delivered in the jurisdiction of and is governed by the laws of
(State/Commonwealth of Contractowner).

Signed for The Lincoln National Life Insurance Company
0000 Xxxxx Xxxxxxx Xxxxxx
Xxxx Xxxxx, XX 00000

/s/ Xxxxxxx X. Xxxxxxx /s/ Xxxxxxxx Xxxxxxx
---------------------------- --------------------------------------
Xxxxxxx X. Xxxxxxx, President Xxxxxxxx Xxxxxxx, Second Vice President

Unallocated
Group Deferred Variable Annuity or Variable and Fixed Annuity
Periodic Premium
Nonparticipating

ALL VALUES PROVIDED BY THIS CONTRACT, WHEN BASED ON THE INVESTMENT EXPERIENCE OF
A SEPARATE ACCOUNT, ARE VARIABLE AND ARE NOT GUARANTEED AS TO DOLLAR AMOUNT.

Table of Contents

Article Page

1 Special Terms 5

2 Purpose of Contract 7

3 Funding 8

4 Transfers and Withdrawals 10

5 Annuity Options 13

6 Contract Discontinuance 16

7 General Provisions 17

8 Annuity Purchase Rates Under a Variable Payment Option 19

9 Annuity Purchase Rates Under a Fixed Payment Option 20

Contract Specifications

Contract Number: [Specimen]

Contractowner: [The Trustees of A.B.C. Company Pension Trust]

Effective Date: [May 1, 1999]

Employer: [A.B.C. Company]

Plan: [A.B.C. Company Pension Plan]

1. [Equity 500 Index]
2. [Small Cap Index]
3. [Capital Asset]
4. [AVIS International]
5. [AVIS Global Growth]
6. [DGPF Growth & Income]
7. [DGPF Global Bond]
8. [International]
9. [DGPF Trend]
10. [VIP Contrafund]
11. [VIP Growth]
12. [Equity-Income]
13. [Capital Appreciation]
14. [Aspen Worldwide Growth]
15. [Money Market]
16. [Bond]
17. [Managed]
18. [Aggressive Growth]
19. [AMT Partners]
20. [AMT MidCap Growth]
21. [Global Asset Allocation]
22. [Growth & Income]
23. [Social Awareness]
24. [Special Opportunities]

See Article 3 for provisions governing any substitution or elimination of
Subaccounts.

FIXED ACCOUNT GUARANTEED INTEREST RATE: [3.00%] during all years.

LIMITATIONS ON TRANSFERS AND WITHDRAWALS: See Article 4 provisions governing the
limitations on transfers and withdrawals.

ANNUAL MORTALITY AND EXPENSE RISK CHARGE: [1.002%]

[This Contract will be eligible for a lower annual Mortality and Expense Risk
Charge of [0.75%] if on the last calendar day of any calendar quarter the sum of
all the Account Value under this Contract equals or exceeds $5 million. The
lower charge will be implemented on the calendar quarter-end

Valuation Date following the end of the calendar quarter in which the Contract
became eligible for the lower charge.]

[OR]

[This Contract will be eligible for a lower annual Mortality and Expense Risk
Charge of [0.75%] if on the last calendar day of any calendar quarter the sum of
all Account Value under all Contracts issued to [group name] equals or exceeds
$5 million. The lower charge will be implemented on all Contracts issued to
[group name] on the calendar quarter-end Valuation Date following the end of the
calendar quarter in which the Contracts became eligible for the lower charge.]

CONTINGENT DEFERRED SALES CHARGE (CDSC):

Withdrawal During
Contract Year 1 2 3 4 5 6 7 8 9 10+

CDSC (as a [6]% [6]% [6]% [6]% [5]% [4]% [3]% [2]% [1]% [0]%
percentage of
withdrawal amount)

There will be no other CDSC after the Contract has been in force for [9]
complete Contract Years.

ARTICLE 1
Special Terms

Section

1.01 Account Value - Value held under this Contract. The value may be
maintained in either the Fixed Account, the Variable Account or both, depending
on allocations.

1.02 Accumulation Unit - A unit of measure used to calculate the variable
Account Value during the accumulation period.

1.03 Annuitant and Contingent Annuitant - The persons upon whose lives the
Annuity Payouts made after the Annuity Commencement Date will be based.

1.04 Annuity Commencement Date - The Valuation Date when money is withdrawn
for payment of Annuity Payouts under the annuity option selected.

1.06 Annuity Unit - A unit of measure used after the Annuity Commencement Date
to calculate the amount of variable Annuity Payout.

1.07 Beneficiary - The person or entity designated by the Annuitant to receive
a death benefit, if any, payable upon the death of the Annuitant.

1.08 Code - This is the Internal Revenue Code of 1986, as amended.

1.09 Contingent Deferred Sales Charge (CDSC) - This charge is assessed on
certain premature withdrawals of Account Value, calculated according to the
Contract provisions.

1.10 Contract - The agreement between the Contractowner and Lincoln Life
providing a variable annuity to fund the Plan.

1.11 Contractowner (you, your) - The Contractowner named in the Contract
Specifications.

1.12 Contract Year - This is the 12 month period which begins on the effective
date as set forth in the Contract Specifications or on the anniversary of the
effective date.

1.13 ERISA - This is the Employee Retirement Income Security Act of 1974.

1.14 Fixed Account - An account established for this Contract by Xxxxxxx Life
which is a part of the general assets of Lincoln Life.

1.15 Funds - Any of the mutual funds into which Contributions allocated to the
Variable Account are indirectly invested.

1.16 Home Office - The Lincoln National Life Insurance Co., 0000 Xxxxx Xxxxxxx
Xxxxxx, Xxxx Xxxxx, Xxxxxxx 00000 or an institution designated by us.

1.17 Lincoln Life (we, us, our) - The Lincoln National Life Insurance Co.

1.18 Net Asset Value Per Share - The value of a Fund or Series share
calculated in accordance with the Fund's or Series' prospectus.

1.19 Participant - A person defined as a Participant in the Plan.

1.20 Pending Allocation Account - This is an account established under the
Variable Account that invests Contributions received without allocation
instructions in shares of a money market mutual fund.

1.21 Plan - The Plan or arrangement named in the Contract Specifications,
which includes any employer based arrangement whether or not considered a plan
under State or Federal law.

1.22 Contributions - Amounts paid into the Contract.

1.23 Series - Any of the underlying portfolios of a Fund in which
Contributions allocated to the Variable Account are indirectly invested.

1.24 Subaccount - That portion of the Variable Account which invests in shares
of a particular Fund or Series. There is a separate Subaccount that corresponds
to each Fund and Series.

1.25 Valuation Date - Each day the New York Stock Exchange (NYSE) is open for
trading and we are open for business.

1.26 Valuation Period - The period commencing at the close of trading on the
NYSE on a Valuation Date and ending at the close of trading on the NYSE on the
next succeeding Valuation Date.

1.27 Variable Account - The segregated investment account into which Lincoln
Life sets aside and invests the variable assets attributable to this variable
annuity Contract.

1.28 Servicing Office - All correspondence and inquiries should be submitted
to our Servicing Office: [P.O. Box 9740, Portland, Maine 04104-5001].

ARTICLE 2
Purpose of Contract

Section

2.01 This is a group annuity Contract. This Contract may be used to fund all
or part of the Plan's obligation to the Participants.

2.02 The provisions of the Plan control the operation of the Plan. The
provisions of the Contract control the operation of the Contract.

ARTICLE 3
Funding

Section

3.01 Contributions must be made to us at our Home Office.

3.02 Contributions under this Contract may be allocated to the Variable
Account and/or to the Fixed Account of this Contract in 1% increments.

We will follow up with you monthly for a period of 90 days for allocation
instructions for the Account Values in the Pending Allocation Account.

Within 2 business days of receipt of complete allocation instructions, the
Account Value in the Pending Allocation Account will be transferred to the
accounts as instructed.

The Pending Allocation Account will only be used for the purpose mentioned in
this Section 3.02; you may not direct a portion of your Contributions to this
Subaccount. Contributions directed to the Pending Allocation Account will not be
afforded the same rights as Contributions under this Contract. The following
Articles under this Contract will not be applicable: Article 4-Transfers and
Withdrawals and Article 5-Annuity Options.

3.03 Contributions in any one Contract Year which exceed twice the amount of
Contributions made in the first Contract Year may be made only with our
permission.

3.04 We will credit interest daily on the Account Value in the Fixed Account.
The rate of interest credited each day, if compounded for 365 days, yields the
annual interest rate in effect for the day. We guarantee that we will credit
interest on Account Value in the Fixed Account at an effective annual rate not
less than [3.00%] during all years.

Interest rates for each quarter will be declared and made available reasonably
in advance of that quarter.

Contributions received in any quarter will earn interest at the declared rate
for that quarter [plus [1.00%]] and the next three quarters. When Contributions
are beyond the initial four-quarter period, they will earn interest at the
portfolio rate. The portfolio rate is declared for the coming quarter and is in
effect only for that quarter.

3.05 Contributions may be allocated to a maximum of [10] Subaccounts, or to a
maximum of [9] Subaccounts and the Fixed Account. The Contributions allocated to
each Subaccount will be applied to purchase Accumulation Units at the
Accumulation Unit value next calculated after receipt at our Home Office.

3.06 We reserve the right to eliminate the availability of the shares of any
Fund or Series and substitute the securities of a different investment company
if the shares of a Fund or Series are no longer available for investment, or, if
in our judgment, any Fund or Series should become

inappropriate in view of the purposes of this Contract. We may add a Subaccount
investing in a new Fund or Series. We will give you written notice of
elimination or substitution of any Fund or Series no later than 15 days after
the substitution occurs. Any such eliminations, substitutions or additions will
be subject to compliance with any applicable regulatory requirements.

3.07 We will use each Contribution allocated to the Variable Account to buy
Accumulation Units in the Subaccount(s) selected by you. The number of
Accumulation Units bought will be determined by dividing the amount directed to
the Subaccount by the dollar value of an Accumulation Unit in that Subaccount as
of the end of the Valuation Period during which the Contribution is received at
our Home Office. The number of Accumulation Units held for the Variable Account
by you will not be changed by any change in the dollar value of Accumulation
Units in any Subaccount.

3.08 The value of a Subaccount on any Valuation Date is the number of
Accumulation Units in the Subaccount multiplied by the value of an Accumulation
Unit of the Subaccount at the end of the Valuation Period.

3.09 Contributions allocated to the Variable Account are converted into
Accumulation Units. The number of Accumulation Units resulting from each
Contribution is equal to the Contribution divided by the value of an
Accumulation Unit for the Valuation Period during which the Contribution is
allocated to the Variable Account. The Accumulation Unit value for each
Subaccount was or will be arbitrarily established at the inception of the
Subaccount. It may increase or decrease from Valuation Period to Valuation
Period. The Accumulation Unit value for a Subaccount for any later Valuation
Period is determined as follows:

3. The result of 2. is divided by the outstanding number of Accumulation Units
in the Subaccount at the beginning of the Valuation Period.

The daily charges imposed on a Subaccount for any Valuation Period are equal to
the mortality and expense risk charge for the number of calendar days in the
Valuation Period.

3.10 The assets of the Variable Account equal to its reserve and other
liabilities will not be charged with the liabilities arising from any other part
of our business.

3.11 The Accumulation Unit value may increase or decrease the dollar value of
benefits under the Contract.

3.12 At least once during each Contract Year, we will provide a report of the
Account Value.

ARTICLE 4
Transfers and Withdrawals

Section

4.01 You may direct a transfer of funds from one Subaccount to another
Subaccount or to the Fixed Account. You may direct a transfer of Account Value
from the Fixed Account to one or more Subaccounts of the Variable Account,
subject to the limitations described in Section 4.03. A transfer request may be
in writing, or by telephone provided we have received the appropriate
authorization from you. Amounts transferred to the Subaccount(s) will purchase
Accumulation Units as described in Section 3.07.

There may not be more than one transfer in any 30 day period. We reserve the
right to further limit the number of transfers.

There is no charge for a transfer. However, we reserve the right to impose a
charge in the future for any transfers.

Transfers after the Annuity Commencement Date will be subject to the provisions
of Section 5.10.

. Periodic Elective Transfers or Withdrawals - The cumulative percentage limit
available under this paragraph for transfer or withdrawal is 20% in any 365 day
period. The cumulative percentage is the sum of all transfers and withdrawals
under this Section in the preceding 364 day period plus the amount to be
transferred or withdrawn under this Section, divided by the then current Account
Value in the Fixed Account. A cumulative percentage exceeding 20% in any 365 day
period will not be allowed.

. Systematic Transfers or Withdrawals - A scheduled transfer or withdrawal of
the entire Account Value in the Fixed Account may be elected over a 5 year
period. The timing and percentage of each transfer or withdrawal is indicated in
the following schedule.

Transaction dates Percentage eligible for transfer or withdrawal

If Systematic Transfers or Withdrawals are elected, Periodic Elective
Transfers or Withdrawals will not be available during the period of scheduled
payments. This election may at any time after the initial date be rescinded.
In this event, Periodic Elective Transfers or Withdrawals will not be
available until the 1 year anniversary of the last Systematic Transfer or
Withdrawal made before rescinding the election.

If Systematic Transfers or Withdrawals are elected and a Periodic Elective
Transfer or Withdrawal was made within the last 364 day period, the payment
due on the initial date will be reduced by the sum of any Periodic Elective
Transfers or Withdrawals made within the last 364 day period.

If Systematic Transfers or Withdrawals are elected, no further Contributions
may be allocated to the Fixed Account unless the election is rescinded.

4.04 All withdrawal requests must be submitted in writing to us. Withdrawals
will be effected at Accumulation Unit values calculated at the end of the
Valuation Period during which we receive written request at our Home Office. We
reserve the right to require proof of the event giving rise to any withdrawal
under this Contract.

4.05 Withdrawals of Account Value will be allowed during the life of this
Contract without being subject to CDSC, if the withdrawal is for one of the
following reasons:

. To make a payment due to a Participant's death, disability, retirement or
termination of employment, excluding termination of employment due to Plan
termination, plant shutdown or any other program instituted by the Participant's
employer which would reduce the work force by more than 20%;

. To make a payment for a Participant hardship situation as allowed by the
Plan;

. To make a payment pursuant to a Qualified Domestic Relations Order (QDRO);

. To purchase an annuity option under Article 5.

A withdrawal from the Account Value, for any reason outlined in this Section,
will not be subject to the provisions of Sections 4.03, 4.06 or 4.07.

Partial withdrawals under this Section exceeding the 20% cumulative percentage
will be subject to the CDSC.

4.07 If we receive a request for a withdrawal of 100% of the Account Value for
any reason other than those specified in Section 4.05, the Account Value will be
distributed as follows:

. 100% of the Account Value in the Variable Account will be subject to the CDSC
and will be paid in a cash payment as provided in Section 4.08.

. The Account Value in the Fixed Account may be paid in either of the following
payment options:

a. The Account Value in the Fixed Account will be paid in accordance with
the Systematic Transfers or Withdrawals schedule over a 5-year period
as provided in Section 4.03. 100% of each scheduled withdrawal will be
subject to the CDSC. After the initial date, assets remaining in the
Fixed Account will continue to receive interest in the same manner as
before systematic withdrawals began, but at not less than the rate the
Fixed

Account is earning on the initial date of the first systematic withdrawal
less 1.50%.

b. The Account Value in the Fixed Account will be paid in a lump sum. Lincoln
Life will determine the amount payable in the Fixed Account as follows:

The amount payable will be the market value factor times the Account
Value in the Fixed Account reduced by the CDSC. The market value factor is
the lesser of 1.00 or the ratio of:

Current Bond Price
------------------
Par Value of that Bond

Xxxxxxx Life calculates at the time of contract discontinuance the Current
Bond Price to equal the price of a bond:

1. issued with a maturity of 6.5 years;
2. bearing interest at the weighted average of the declared interest rate
in effect as of the discontinuance date;
3. calculated to yield the Xxxxxxx Xxxxx Baa Intermediate Industrial
Average for the week in which the notice of discontinuance is
received. If such average ceases to be published, Lincoln Life will
select a comparable survey.

If the amount payable, as determined above, is less than the principal in
the Fixed Account accumulated at an effective annual interest rate of
[3.00%], then the amount payable will be changed to equal the principal
accumulated at an effective annual interest rate of [3.00%]. For purposes
of this paragraph, principal is defined as Contributions allocated to the
Fixed Account plus transfers to the Fixed Account minus withdrawals and
transfers from the Fixed Account and minus CDSC, if any, but no less than
zero.

Your election to receive the Fixed Account in a lump sum must be done for
the primary benefit of the Participants. If, subsequent to such lump sum
payment, we are ordered by any court of competent jurisdiction to refund
all or any portion of a loss to Participants, you will reimburse such
amounts to us.

ARTICLE 5
Annuity Options

Section

5.01 You may purchase an annuity option for any Participant or Beneficiary.
The annuity option will be purchased using the rates in Article 8 or 9.

5.02 The following annuity options are available:

. Life annuity/life annuity with fixed period - Annuity Payouts will be made
for the life of the Annuitant with no certain period, or with a 10 years certain
period, or with a 20 years certain period. Upon the death of the Annuitant,
Annuity Payouts will continue to the Beneficiary for the remainder, if any, of
the certain period.

. Joint life annuity/joint life annuity with fixed period - Annuity Payouts
will be made for the joint lives of the Annuitant and a Contingent Annuitant of
the Annuitant's choice with no certain period, or with 10 years certain period,
or with a 20 years certain period. Annuity Payouts continue for the life of the
survivor at the death of the Annuitant or Contingent Annuitant. Upon the death
of both Annuitants, Annuity Payouts will continue to a Beneficiary for the
remainder, if any, of the certain period.

. Unit refund life annuity - Annuity Payouts will be made for the life of the
Annuitant with the guarantee that upon the death of the Annuitant a payout to
the Beneficiary will be made of the value of the number of Annuity Units equal
to the excess, if any, of (a) over (b) where (a) is the total amount applied
under the option divided by the Annuity Unit value at the Annuity Commencement
Date and (b) is the product of the number of Annuity Units represented by each
Xxxxxxx Xxxxxx and the number of Annuity Payouts paid before death.

. Other options may be available as agreed upon in writing by us.

5.03 At the time an annuity option is selected under the provisions of this
Contract, you may specify an Annuity Commencement Date and elect, on behalf of
the Participant, to have the total Account Value applied to provide a variable
Annuity Payout, a fixed Annuity Payout or a combination fixed and variable
Annuity Payout.

After the Annuity Commencement Date, the Annuity Payout option cannot be
changed.

5.04 Article 8 of this Contract illustrates the minimum Annuity Payout amounts
and the age adjustments which will be used to determine the monthly Annuity
Payouts under a fixed Annuity Payout option. The tables show the dollar amount
of the guaranteed monthly Annuity Payout which can be purchased with each
$1,000.00 of Account Value, after deduction of any applicable premium tax.
Amounts shown use the 1983 'a' Individual Annuity Mortality Table, modified,
with

an assumed interest rate of return of 3.00% per year and a 2.00% expense load.

5.05 Article 9 of this Contract illustrates the minimum Annuity Payout amounts
and the age adjustments which will be used to determine the first monthly
Annuity Payout under a variable Annuity Payout option. The tables show the
dollar amount of the first monthly Annuity Payout which can be purchased with
each $1,000.00 of Account Value, after deduction of any applicable premium
taxes. Amounts shown use the 1983 'a' Individual Annuity Mortality Table,
modified, with an assumed interest rate of return of 5.00% per year and a 2.50%
expense load.

5.06 To determine the amount of the variable Annuity Payouts after the first
payout, the first variable Annuity Payout is subdivided into components each of
which represents the product of: (a) the percentage elected by you on behalf of
the Participant of a specific Subaccount, the performance of which will
determine future variable Annuity Payouts, and (b) the entire first variable
Annuity Payout. Each variable Annuity Payout after the first payout attributable
to a specific Subaccount will be determined by multiplying the Annuity Unit
value for that Subaccount on the monthly, quarterly, semi-annual or annual
anniversary of the Annuity Commencement Date by the number of Annuity Units
attributable to that Subaccount. The number of Annuity Units for each specific
Subaccount is determined by dividing the component of the first payout
attributable to that Subaccount as described previously by the Annuity Unit
value for that Subaccount on the Annuity Commencement Date. The total variable
Annuity Payout will be the sum of the payouts attributable to each Subaccount.

5.07 The Annuity Unit value for any Valuation Period for any Subaccount is
determined by multiplying the Annuity Unit value for the immediately preceding
Valuation Period by the product of (a) 0.999866337 raised to a power equal to
the number of days in the current Valuation Period and (b) is the Accumulation
Unit value of the same Subaccount for this Valuation Period divided by the
Accumulation Unit value of the same Subaccount for the immediately preceding
Valuation Period.

5.08 The valuation of all assets in the Subaccount will be determined in
accordance with the provisions of applicable laws, rules and regulations. The
method of determination by us of the value of an Accumulation Unit and of an
Annuity Unit will be conclusive upon the Participant and any recipient of a
death benefit, if any.

5.09 We guarantee that the dollar amount of each installment after the first
will not be affected by variations in mortality experience from mortality
assumptions on which the first installment is based.

5.10 After the Annuity Commencement Date, if any portion of the Annuity Payout
is a variable Annuity Payout, the Participant may direct a transfer of assets
from one Subaccount to another Subaccount or to a fixed Annuity Payout. These
transfers will be limited to 3 times per Contract Year. A fixed Annuity Payout
may not be changed to a variable Annuity Payout.

A transfer from one Subaccount to another Subaccount will result in the purchase
of Annuity Units in one Subaccount, and the redemption of Annuity Units in the
other Subaccount. Such a transfer will be effected at Annuity Unit values
calculated at the end of the Valuation Period during which the transfer request
is received at our Home Office. The valuation of Annuity Units is described in
Section 3.08. A transfer from one Subaccount to a fixed Annuity Payout will
result in the redemption of Annuity Units in one Subaccount and the purchase of
a fixed Annuity Payout.

5.11 If the annuity option chosen results in Annuity Payouts of less than
$50.00 per month, the frequency will be changed so that Annuity Payouts will be
at least $50.00.

5.12 A certificate will be issued to the Annuitant showing the amount and
terms of the purchased annuity.

5.13 No annuity option may be assigned or attached, except, if applicable,
those benefits assigned or attached by a Qualified Domestic Relations Order
under Section 414(p) of the Code, or pursuant

to a Federal Tax Levy under Section 6331 of the Code.

5.14 If we receive proof that a person receiving Annuity Payouts under this
Contract is legally or mentally incompetent, the Annuity Payouts may be made to
any person deemed a legal representative by a court of competent jurisdiction.

5.15 We will require satisfactory proof of each Annuitant's age. If it is
later proven to us that the Annuitant's age has been misstated, the Annuity
Payouts will be adjusted. Any underpayouts already made by us will be made up
immediately and any overpayouts already made by us will be charged against the
Annuity Payouts falling due after the adjustment.

5.16 The Annuitant may name the Beneficiary or Contingent Annuitant for any
purchased annuity option. The Annuitant may change the Beneficiary at any time
without the consent of the previous Beneficiary unless the previous designation
provides otherwise. However, if the Annuitant is married, the Annuitant's spouse
must agree in writing to another person being named Beneficiary or Contingent
Annuitant. The change is effective when written notice is received by us. The
annuity option or the Contingent Annuitant may not be changed. The Beneficiary
or the Contingent Annuitant does not have the right to name the Beneficiary.

5.17 If the Annuitant dies and there is no named Beneficiary living at the
time of the Annuitant's death, the Annuitant's estate will be paid any remaining
guaranteed Annuity Payouts, under a period certain annuity option, in one lump
sum. If the named Beneficiary is receiving guaranteed Annuity Payouts and dies,
the remaining Annuity Payouts will be paid in one lump sum to the contingent
Beneficiary if living at the time of the Beneficiary's death. Payment will
otherwise be made to the Beneficiary's estate. Lump sum Annuity Payouts will
equal the discounted guaranteed payouts at the interest rate then being credited
under Section 3.04, compounded annually.

5.18 We may, at any time, require proof that any payee under this Contract is
living when payout is contingent upon survival of that payee.

ARTICLE 6
Contract Discontinuance

Section

6.01 You may discontinue this Contract at any time by giving written notice to
us at our Home Office. The Contract will be deemed discontinued on the later of
the Valuation Date you specify or the Valuation Date that the written notice is
received by us.

6.02 We may give you written notice that this Contract is to be discontinued
if the Plan does not qualify for special tax treatment under Sections 401(a),
403(a), 403(b), 414(d) or 457 of the Code. Discontinuance pursuant to this
Section 6.02 will be effective as of a Valuation Date specified by us, provided
you are given at least 15 days advance written notice in which to cure any
remediable defaults. Discontinuance by us supercedes any date established under
Section 6.01.

6.03 As of the date this Contract is discontinued under either Section 6.01 or
Section 6.02 above, no additional Contributions, transfers or withdrawals will
be permitted except as provided in this Article.

6.04 Subject to applicable regulatory requirements, as of the discontinuance
date the Account Value will be paid in accordance with the provisions of Section
4.07.

6.05 All payments will be made by check or by Federal wire, if we receive
adequate information to institute the wire, to a Plan trustee or a financial
institution as specified by you. We may rely on your notice to transfer funds to
a specified party. We do not need to verify that the specified party has the
right to receive any payments.

6.06 The Contract will terminate when there is no Account Value remaining
under this Contract.

ARTICLE 7
General Provisions

Section

7.01 This Contract, together with your attached application and any riders or
endorsements, constitutes the entire Contract between you and us.

7.02 We may rely on any action or information provided by you under the terms
of this Contract and will be relieved and discharged from any further liability
to any party in acting at the direction and upon the authority of you. All
statements made by you shall be deemed representations and not warranties.

7.03 Except as allowed by the Plan or applicable law, neither this Contract
nor the Participant's interest in this Contract may be transferred, sold,
assigned, discounted or pledged, either as collateral for a loan or as security
for the performance of an obligation or for any other purpose.

7.04 We may prohibit new Participants under this Contract if we discontinue
offering this Contract form to the public. This is termed deactivation. If we
deactivate this Contract, we will deactivate all contracts of this class issued
to other contractowners. The date of deactivation will be effective as of a
Valuation Date specified by us, provided you are given at least 90 days advanced
written notice. For purposes of this Section 7.04 new Participants will mean any
Participant whose Plan contributions you were not remitting to this Contract
prior to our notice of deactivation.

7.05 We have the right to amend this Contract to maintain this Contract under
applicable local, State or Federal laws or regulations.

7.06 We and you may also mutually agree to amend this Contract. The consent of
any Participant, Annuitant or Beneficiary is not required.

7.07 Any change to this Contract must be in writing and signed by the
President, Vice President, Secretary or an Assistant Secretary of Lincoln Life.

7.08 This Contract is subject to the incontestability laws of the state in
which it is delivered.

7.09 We are not liable to provide sufficient funds to provide the Plan's
benefits.

7.10 No suit may be brought in relationship to this Contract unless it is
brought within 3 years after the date on which the suit could have first been
brought. If this limitation is prohibited by the laws of the state by which the
Contract is governed, this limitation shall be deemed to be amended to agree
with the minimum period of limitation permitted by those laws.

7.11 The failure on our part to perform or insist upon the strict performance
of any provision or condition of the Contract will neither constitute a waiver
of our rights to perform or require performance of such provision or condition,
nor stop us from exercising any other rights it may have in such provision,
condition, or otherwise in this Contract or any Plan.

7.12 If any provision of this Contract is determined to be invalid, the
remainder of the provisions shall remain in full force and effect.

7.13 Federal, state or local government premium tax, if applicable, will be
deducted from either the Contribution when received or at time of withdrawal or
annuitization.

7.14 If you have any questions concerning this Contract, please contact your
Lincoln Life representative or our Servicing Office at [(000) 000-0000].

7.15 Any notice required by this Contract must be delivered to us at our
Servicing Office: [The Lincoln National Life Insurance Company, P.O. Box 9740,
Portland, Maine 04104-5001]; and notices to you will be delivered to you at the
address shown on our records.

ARTICLE 8
ANNUITY PURCHASE RATES UNDER A VARIABLE PAYOUT OPTION

No 120 240
Period Months Months Cash
Age Certain Certain Certain Refund
------------------------------------------------------------------------
55 $ 5.15 $ 5.12 $ 5.02 $ 5.04
56 5.22 5.19 5.07 5.10
57 5.29 5.25 5.12 5.16
58 5.37 5.32 5.18 5.22
59 5.45 5.40 5.24 5.29

60 5.54 5.48 5.29 5.36
61 5.63 5.56 5.35 5.43
62 5.73 5.65 5.42 5.51
63 5.84 5.75 5.48 5.59
64 5.95 5.85 5.54 5.68

65 6.07 5.96 5.60 5.78
66 6.21 6.07 5.67 5.88
67 6.35 6.19 5.73 5.98
68 6.50 6.32 5.79 6.09
69 6.66 6.45 5.85 6.21

70 6.84 6.60 5.91 6.34
------------------------------------------------------------------------

$4.82 $4.82 $4.81 55 $5.16 $5.13 $5.03
4.87 4.87 4.85 56 5.23 5.19 5.08
4.92 4.92 4.90 57 5.30 5.26 5.13
4.98 4.98 4.96 58 5.38 5.33 5.18
5.04 5.04 5.01 59 5.46 5.41 5.24

5.11 5.10 5.07 60 5.54 5.49 5.30
5.18 5.17 5.13 61 5.64 5.57 5.36
5.25 5.25 5.19 62 5.74 5.66 5.42
5.33 5.32 5.26 63 5.84 5.75 5.48
5.42 5.41 5.32 64 5.96 5.86 5.54

5.51 5.50 5.39 65 6.08 5.96 5.61
5.60 5.59 5.46 66 6.21 6.07 5.67
5.71 5.70 5.54 67 6.35 6.19 5.73
5.82 5.80 5.61 68 6.50 6.32 5.79
5.95 5.92 5.68 69 6.66 6.45 5.85

6.08 6.05 5.75 70 6.83 6.59 5.91
------------------------------------------------------------------------

Age Adjustment Table

Year of Birth Adjustment to Age Year of Birth Adjustment to Age
---------------------- ----------------- ------------- -----------------

Before 1920 + 2 1960-1969 - 3
1920-1929 + 1 1970-1979 - 4
1930-1939 0 1980-1989 - 5
1940-1949 - 1 1990-1999 - 6
1950-1959 - 2 ETC. ETC.

ARTICLE 9
ANNUITY PURCHASE RATES UNDER A FIXED PAYOUT OPTION

No 120 240
Period Months Months Cash
Age Certain Certain Certain Refund
------------------------------------------------------------------------
55 $4.01 $ 3.99 $ 3.91 $ 3.89
56 4.08 4.06 3.97 3.95
57 4.16 4.13 4.03 4.01
58 4.24 4.21 4.09 4.08
59 4.33 4.29 4.15 4.15

60 4.42 4.38 4.22 4.18
61 4.52 4.47 4.29 4.26
62 4.62 4.56 4.36 4.34
63 4.73 4.66 4.43 4.42
64 4.85 4.77 4.50 4.51

65 4.97 4.89 4.57 4.60
66 5.11 5.01 4.64 4.69
67 5.25 5.13 4.71 4.79
68 5.41 5.27 4.78 4.90
69 5.57 5.41 4.85 5.01

70 5.75 5.56 4.91 5.13
------------------------------------------------------------------------

$ 3.69 $ 3.69 $3.68 55 $ 4.02 $ 4.00 $ 3.91
3.75 3.75 3.73 56 4.09 4.07 3.97
3.81 3.81 3.79 57 4.17 4.14 4.03
3.87 3.87 3.85 58 4.25 4.22 4.09
3.94 3.94 3.91 59 4.33 4.30 4.16

4.01 4.01 3.98 60 4.43 4.38 4.22
4.09 4.08 4.05 61 4.52 4.47 4.29
4.17 4.16 4.12 62 4.63 4.57 4.36
4.25 4.25 4.19 63 4.74 4.67 4.43
4.34 4.34 4.26 64 4.85 4.78 4.50

4.44 4.43 4.34 65 4.98 4.89 4.57
4.54 4.54 4.42 66 5.11 5.01 4.64
4.66 4.64 4.50 67 5.26 5.13 4.71
4.77 4.76 4.58 68 5.41 5.27 4.78
4.90 4.88 4.66 69 5.57 5.41 4.85

5.04 5.01 4.74 70 5.75 5.55 4.91
------------------------------------------------------------------------

Age Adjustment Table

Year of Birth Adjustment to Age Year of Birth Adjustment to Age
---------------------- ----------------- ------------- -----------------

Before 1920 + 2 1960-1969 - 3
1920-1929 + 1 1970-1979 - 4
1930-1939 0 1980-1989 - 5
1940-1949 - 1 1990-1999 - 6
1950-1959 - 2 ETC. ETC.

[LOGO OF LINCOLN NATIONAL LIFE INSURANCE CO.]
A part of LINCOLN NATIONAL CORPORATION
0000 Xxxxx Xxxxxxx Xxxxxx, Xxxx Xxxxx, Xxxxxxx 00000

ACTIVE LIFE CERTIFICATE

Contractowner: [The Trustees of A.B.C. Company Pension Trust]

Group Annuity Contract Number: [Specimen]

Contract Effective Date: [August 1, 1998]

Employer: [A.B.C. Company]

Plan: [A.B.C. Company Pension Plan]

Lincoln Life will provide you with the benefits described in this certificate,
under the terms of the Group Annuity Contract. Your benefits described in this
certificate may be subject to Contractowner approval under the terms of the Plan
named above. This certificate summarizes but does not alter or void the terms of
the Contract between the Contractowner and Lincoln Life. This certificate
replaces any certificates previously issued to you as a Participant regarding
this Contract.

20 DAY RIGHT TO EXAMINE THIS CERTIFICATE - You may choose not to participate in
this Contract within 20 days of receiving this certificate. You must return this
certificate to Lincoln Life and state in writing that you do not wish to
participate in this Contract. However, if this is not the first certificate you
have received under this Contract, the free-look period does not apply. Lincoln
Life will refund the value of any Contributions allocated to the Variable
Account and/or the Fixed Account.

PROVIDED BY THIS ALL VALUES CONTRACT, WHEN BASED ON THE INVESTMENT EXPERIENCE OF
A SEPARATE ACCOUNT, ARE VARIABLE AND ARE NOT GUARANTEED AS TO DOLLAR AMOUNT.

CERTIFICATE SPECIFICATIONS
--------------------------

VARIABLE ACCOUNT:

Lincoln Life Variable Annuity Account Q. Contributions may be directed to any of
the available Subaccounts, subject to limitations. See VARIABLE ACCOUNT. The
amounts allocated to each Subaccount will be invested at net asset value in the
shares of one of the regulated investment companies. The Subaccounts are:

1. [Equity 500 Index]
2. [Small Cap Index]
3. [Capital Asset]
4. [AVIS International]
5. [AVIS Global Growth]
6. [DGPF Growth & Income]
7. [DGPF Global Bond]
8. [International]
9. [DGPF Trend]
10. [VIP Contrafund]
11. [VIP Growth]
12. [Equity-Income]
13. [Capital Appreciation]
14. [Aspen Worldwide Growth]
15. [Money Market]
16. [Bond]
17. [Managed]
18. [Aggressive Growth]
19. [AMT Partners]
20. [AMT MidCap Growth]
21. [Global Asset Allocation]
22. [Growth & Income]
23. [Social Awareness]
24. [Special Opportunities]

See the VARIABLE ACCOUNT provision of this certificate for provisions governing
any substitution or elimination of Subaccounts.

ANNUAL MORTALITY AND EXPENSE RISK CHARGE: [1.002%]
This charge is applicable to the Subaccounts under the Variable Account.

FIXED ACCOUNT GUARANTEED INTEREST RATE: [3.00%]

ANNUAL ACCOUNT CHARGE: [$25.00]
On the last day of the Participant Year, the Account Charge will be deducted
from the Account Value. Such amount will be deducted from the Account Value on a
pro rata basis based on the balances held on such date in the Fixed Account and
Variable Account. The full account charge will be deducted upon withdrawal of
the entire Account Value.

CONTINGENT DEFERRED SALES CHARGE (CDSC):

Withdrawal During
Contract Year 1 2 3 4 5 6 7 8 9 10+

CDSC (as a [6%] [6%] [6%] [6%] [5%] [4%] [3%] [2%] [1%] [0%]
percentage of
withdrawal amount)

There will be no CDSC after the Contract has been in force for [9] complete
Contract Years.

LIMITATIONS ON TRANSFERS AND WITHDRAWALS:

a) A transfer of funds may be directed from one Subaccount to another Subaccount
or to the Fixed Account.

b) A transfer from the Fixed Account or a withdrawal from the Fixed Account for
any reason not specified in (e) will be subject to the following limitations:

Periodic Elective Transfers or Withdrawals - The cumulative percentage limit
available under this paragraph (b) for a transfer or withdrawal is 20% in any
365 day period. The cumulative percentage is the sum of all transfers and
withdrawals under this paragraph (b), in the preceding 364 day period plus
the amount to be transferred or withdrawn under this paragraph (b), divided
by the then current Account Value in the Fixed Account. A cumulative
percentage exceeding 20% in any 365 day period will not be allowed.

Systematic Transfers or Withdrawals - A scheduled transfer or withdrawal of
the entire Account Value in the Fixed Account may be elected over a 5 year
period. The timing and percentage of each transfer or withdrawal is indicated
in the following schedule.

Transaction dates Percentage eligible for transfer or withdrawal

Initial date 20% of the balance on such date.
First Anniversary 20% of the balance on such date.
Second Anniversary 25% of the balance on such date.
Third Anniversary 33% of the balance on such date.
Fourth Anniversary 50% of the balance on such date.
Fifth Anniversary 100% of the balance on such date.

If Systematic Transfers or Withdrawals are elected, no further Contributions
may be allocated to the Account Value in the Fixed Account unless the
election is rescinded.

c) Subject to the following provisions and the limitations set forth in
paragraph (b), a partial

withdrawal, without being subject to CDSC, of the Account Value may be
requested during the Contract Year for any reason other than those specified
in paragraph (e).

The cumulative percentage limit available under this paragraph (c) for
partial withdrawal, without being subject to the CDSC, is 20% in any Contract
Year. The cumulative percentage is the sum of all withdrawals under this
paragraph (c) during the Contract Year plus the amount to be withdrawn under
this paragraph (c) divided by the then current Account Value.

Partial withdrawals under this paragraph (c) exceeding the 20% cumulative
percentage will be subject to the CDSC.

d) If you request 100% of the Account Value for any reason other than those
specified in paragraph (e), the Account Value will be distributed as follows:

* 100% of the Account Value in the Variable Account will be subject to the
CDSC and will be paid in a cash payment as provided in the WITHDRAWAL
provision of this certificate.

* The Account Value in the Fixed Account will be paid in accordance with the
Systematic Withdrawal Schedule over a 5 year period as provided in
paragraph (b) of this certificate. 100% of each scheduled withdrawal will
be subject to the CDSC.

e) Withdrawals of Account Value will be allowed during the life of the Contract
without being subject to CDSC, if the withdrawal is for one of the following
reasons:

* Participant's death, disability, retirement or termination of employment,
excluding termination of employment due to Plan termination, plant
shutdown, or any other program instituted by the Participant's employer
which would reduce the work force by more than 20%.

* Participant hardship situation as allowed by the Plan.

* To purchase an annuity option under the Contract on behalf of the
Participant or their Beneficiary.

* Pursuant to a Qualified Domestic Relations Order (QDRO).

A withdrawal from the Account Value for any reason outlined in this paragraph
(e) is not subject to the provisions of paragraph (b), (c) or (d).

LOAN SET-UP CHARGE: [$35.00]

SPECIAL TERMS
-------------

Account Value - Value maintained under the Contract on your behalf. The value
may be maintained in either the Fixed Account, the Variable Account or both,
depending on allocations.

Accumulation Unit - A unit of measure used to calculate the variable Account
Value during the accumulation period.

Annuitant and Contingent Annuitant - The persons upon whose lives the Annuity
Payouts made after the Annuity Commencement Date will be based.

Annuity Commencement Date - The Valuation Date when money is withdrawn for
payment of Annuity Payouts under the annuity option selected.

Annuity Payout - An amount paid at regular intervals under one of several
options available to the Annuitant and/or any other payee. This amount may be
paid on a variable or fixed basis, or a combination of both.

Beneficiary - The person or entity designated by a Participant under a 403(b)
Plan that is not subject to ERISA or an Annuitant to receive a death benefit, if
any, payable upon the death of the Participant or the Annuitant.

Code - This is the Internal Revenue Code of 1986, as amended.

Contingent Deferred Sales Charge (CDSC) - This charge is assessed on certain
premature withdrawals of the Account Value, calculated according to the Contract
provisions.

Contract - The agreement between the Contractowner and Lincoln Life providing a
variable annuity to fund the Plan.

Contractowner - The Contractowner named on the cover of this certificate.

Contract Year - This is the 12 month period which begins on the Contract
effective date or on the anniversary of the effective date.

Contributions - Amounts paid into the Contract to purchase an annuity.

December 31, 1988 Grandfathered Balance - This is the balance that is available
for withdrawal, under a 403(b) plan, without meeting an otherwise distributable
event such as death, disability, termination of employment or attainment of age
59 1/2.

ERISA - This is the Employee Retirement Income Security Act of 1974.

Fixed Account - An account established for the Contract by Lincoln Life which is
a part of the general assets of Lincoln Life.

Funds - Any of the mutual funds into which Contributions allocated to the
Variable Account are indirectly invested.

Home Office - The Lincoln National Life Insurance Co., 0000 Xxxxx Xxxxxxx
Xxxxxx, Xxxx Xxxxx, Xxxxxxx 00000 or an institution designated by us.

Lincoln Life (we, us, our) - The Lincoln National Life Insurance Co.

Net Asset Value Per Share - The value of a Fund or Series share calculated in
accordance with the Fund's or Series' prospectus.

Participant (you, your) - A person defined as a Participant in the Plan, who has
enrolled under the Contract and Lincoln Life maintains an Account Value.

Participant Year - This is the 12 month period, which begins on the date that we
receive the first Contribution on behalf of that Participant under this Contract
and on each 1 year anniversary, thereafter.

Pending Allocation Account - This is an account established under the Variable
Account that invests Contributions received without allocation instructions in
shares of a money market mutual fund.

Plan - The Plan or arrangement named on the cover of this certificate, which
includes any employer based arrangement whether or not considered a plan under
State or Federal law.

Series - Any of the underlying portfolios of a Fund in which Contributions
allocated to the Variable Account are indirectly invested.

Servicing Office - All correspondence and inquiries should be submitted to our
Servicing Office: [P.O. Box 9740, Portland, Maine 04104-5001].

Subaccount - That portion of the Variable Account which invests in shares of a
particular Fund or Series. There is a separate Subaccount that corresponds to
each Fund and Series.

Valuation Date - Each day the New York Stock Exchange (NYSE) is open for trading
and we are open for business.

Valuation Period - The period commencing at the close of trading on the NYSE on
a Valuation Date and ending at the close of trading on the NYSE on the next
succeeding Valuation Date.

Variable Account - The segregated investment account into which Lincoln Life
sets aside and invests the variable assets attributable to this variable annuity
Contract.

PURCHASE PAYMENTS
-----------------

Contributions under the Contract may be allocated to the Variable Account and/or
the Fixed Account in 1% increments.

If complete allocation instructions have not been received by us in order for us
to perform our duties under the Contract, we will direct such Contributions to
the Pending Allocation Account as described in the SPECIAL TERMS.

We will follow up with the Contractowner monthly for a period of 90 days for
allocation instructions for Account Value in the Pending Allocation Account as
described in the SPECIAL TERMS.

Within 2 business days of receipt of complete allocation instructions, the
Account Value in the Pending Allocation Account will be transferred to the
accounts as instructed.

If allocation instructions are not received after the 90 days notice, we will
refund to the Contractowner, the Contributions in the Pending Allocation Account
together with earnings thereon

(unless applicable ERISA requirements preclude return on earnings) within 105
days of the date of receipt of the initial Contribution.

The Pending Allocation Account will only be used for the purpose mentioned in
this section; you or the Contractowner may not direct a portion of Contributions
to this Subaccount. Contributions directed to the Pending Allocation Account
will not be afforded the same rights as Contributions under the Contract. The
following provisions under this certificate will not be applicable: the Account
Charge described in the CERTIFICATE SPECIFICATIONS, TRANSFERS, WITHDRAWALS,
ANNUITY OPTIONS and LOAN.

Contributions in any one Contract Year, which exceed twice the amount of
Contributions made in the first Contract Year may be made only with our
permission. If Contributions are stopped, the Account Value will remain in force
as paid-up. Contributions may resume at any time until the Annuity Commencement
Date, a request to withdraw the entire Account Value or payment of any death
benefit, whichever comes first.

FIXED ACCOUNT
-------------

Interest will be credited daily on the Account Value in the Fixed Account. The
rate of interest credited each day, if compounded for 365 days, yields the
annual interest rate in effect for the day. We guarantee that we will credit
interest on Account Value in the Fixed Account at an effective annual rate not
less than the rate shown in the CERTIFICATE SPECIFICATIONS, during all years.

Interest rates for each quarter will be declared and made available reasonably
in advance of that quarter.

VARIABLE ACCOUNT
----------------

Contributions may be allocated to a maximum of [10] Subaccounts, or to a maximum
of [9] Subaccounts and the Fixed Account. The Contributions allocated to each
Subaccount will be applied to purchase Accumulation Units at the Accumulation
Unit value next calculated after receipt at our Home Office.

We reserve the right to eliminate the availability of the shares of any Fund or
Series and substitute the securities of a different investment company if the
shares of a Fund or Series are no longer available for investment, or, if in our
judgement, any Fund or Series should become inappropriate in view of the
purposes of the Contract. We may add a Subaccount investing in a new Fund or
Series. We will give the Contractowner written notice of the elimination or
substitution of any Fund or Series no later than 15 days after the substitution
occurs. Any such eliminations, substitutions or additions will be subject to
compliance with any applicable regulatory requirements.

We will use each Contribution allocated to the Variable Account to buy
Accumulation Units in the Subaccount(s) selected by you. The number of
Accumulation Units bought will be determined by dividing the amount directed to
the Subaccount by the dollar value of an Accumulation Unit in that Subaccount as
of the end of the Valuation Period during which the Contribution is received at
our Home Office. The number of Accumulation Units held for the Variable Account
will not be changed by any change in the dollar value of Accumulation Units in
any Subaccount.

The value of a Subaccount on any Valuation Date is the number of Accumulation
Units in the Subaccount multiplied by the value of an Accumulation Unit of the
Subaccount at the end of the Valuation Period.

Contributions allocated to the Variable Account are converted into Accumulation
Units. The number of Accumulation Units resulting from each Contribution is
equal to the Contribution divided by the value of an Accumulation Unit for the
Valuation Period during which the Contribution is allocated to the Variable
Account. The Accumulation Unit value for each Subaccount was or will be
arbitrarily established at the inception of the Subaccount. It may increase or
decrease from Valuation Period to Valuation Period. The Accumulation Unit value
for a Subaccount for any later Valuation Period is determined as follows.

3. The result of 2. is divided by the outstanding number of Accumulation Units
in the Subaccount at the beginning of the Valuation Period.

The daily charges imposed on a Subaccount for any Valuation Period are equal to
the mortality and expense risk charge for the number of calendar days in the
Valuation Period.

The assets of the Variable Account equal to its reserves and other liabilities
will not be charged with the liabilities arising from any other part of our
business.

The Accumulation Unit value may increase or decrease the dollar value of
benefits under the Contract.

TRANSFERS
---------

A transfer of Account Value will be subject to the provisions outlined under the
LIMITATIONS ON TRANSFERS AND WITHDRAWALS in the CERTIFICATE SPECIFICATIONS of
this certificate.

A transfer request may be in writing, or by telephone provided we have received
the appropriate authorization from the Contractowner. Amounts transferred to the
Subaccount(s) will purchase Accumulation Units as described in the VARIABLE
ACCOUNT provision of this certificate.

There may not be more than one transfer in any 30 day period. We reserve the
right to further limit the number of transfers.

There is no charge for a transfer. However, we reserve the right to impose a
charge in the future for any transfers.

A transfer among Subaccounts will result in the purchase of Accumulation Units
in one Subaccount and the redemption of Accumulation Units in the other
Subaccount. Such a transfer will be effected at Accumulation Unit values
calculated at the end of the Valuation Period during which the transfer request
is received at our Home Office. The valuation of Accumulation Units is described

in the VARIABLE ACCOUNT provision of this certificate.

WITHDRAWALS
-----------

A withdrawal of Account Value will be subject to the provisions outlined under
LIMITATIONS ON TRANSFERS AND WITHDRAWALS in the CERTIFICATE SPECIFICATIONS of
this certificate.

All withdrawal requests must be submitted in writing to us. A withdrawal request
must be authorized by the Contractowner. If you are a Participant under a 403(b)
plan that is not subject to ERISA you may authorize a withdrawal request.
Withdrawals will be effected at Accumulation Unit values calculated at the end
of the Valuation Period during which we receive written request at our Home
Office. We reserve the right to require proof of the event giving rise to any
withdrawal under this certificate.

Any cash payment will be mailed from our Home Office within 7 days after the
date of withdrawal; however, we may be permitted to defer payments from the
Variable Account under the Investment Company Act of 1940, as amended, as in
effect at the time a request for withdrawal is received. We reserve the right to
defer any payment from the Fixed Account for a period not to exceed 6 months
after a request is received.

ANNUITY OPTIONS
---------------

Upon request, we will quote for you the amounts of Annuity Payouts under the
various annuity options available under the Contract. You may select either a
variable Annuity Payout, a fixed Annuity Payout or a combination fixed and
variable Annuity Payout.

A fixed Annuity Payout is an annuity option which we guarantee the amount of
each Annuity Payout as long as the annuity is payable. A minimum fixed Annuity
Payout will be purchased using the 1983 'a' Individual Annuity Mortality Table,
modified, with an assumed interest rate of return of 3.00% per year and a 2.00%
expense load.

A variable Annuity Payout is an annuity option with Annuity Payouts that
increase, decrease or remain the same in accordance with the investment results
of the applicable Subaccount. A minimum variable Annuity Payout will be
purchased using the 1983 'a' Individual Annuity Mortality Table, modified, with
an assumed interest rate of return of 5.00% per year and a 2.50% expense load.
We will require satisfactory proof of your age. If it is later proven to us that
your age has been misstated, the Annuity Payouts will be adjusted. Any
underpayouts already made by us will be made up immediately and any overpayouts
already made by us will be charged against the Annuity Payouts falling due after
the adjustment.

We will provide you with a retirement certificate when Annuity Payouts begin.
The certificate will be issued showing the amount and terms of the purchased
annuity.

LOAN
----

Prior to your Annuity Commencement Date, if permitted by the Plan and the
Contractowner, you may apply for a loan under the Contract. We will loan, upon
written application and assignment of the Account Value equal to the loan amount
as security for the loan, a sum which will not be less than $1,000.00. The
Account Value which is assigned to us as security for the loan must be allocated
to the Fixed Account. For purposes of applying the transfer and withdrawal
provisions of LIMITATIONS ON TRANSFERS AND WITHDRAWALS in the CERTIFICATE
SPECIFICATIONS of this certificate, any amount allocated to the Fixed Account as
security for a loan will be included in the calculation of Fixed Account Value.
However, neither withdrawals nor transfers from the Fixed

Account are allowed to the extent that such a withdrawal or transfer would cause
the Fixed Account to be less than any outstanding loan.

Unless otherwise restricted by the Plan, the maximum loan amount is generally
equal to 50% of the vested Account Value, not to exceed a total of $50,000.00 on
all outstanding loans you may have under all plans. If there has been a loan in
the preceding 12 month period, the $50,000.00 maximum loan limit is reduced by
the excess of the highest outstanding balance of loans during the preceding 12
month period over the outstanding current loan balance. You may have only one
loan outstanding at any time under the Contract.

The loan rate is adjustable, which means that it may change from time to time. A
loan's initial interest rate will be based on the declared interest rate in
effect at the time a loan is established. The declared interest rate will be
determined quarterly and will be equal to Xxxxx'x Corporate Bond Yield monthly
average for the calendar month two months prior to the fist day of each calendar
quarter, rounded down to the next 0.25%. If the average is no longer made
available, then the declared interest rate will be a comparable rate acceptable
to the regulatory authorities.

Loan payments of principal and interest must be paid in level amortized
payments, either monthly or quarterly. The loan must be repaid within 5 years
unless it is being used to purchase a principal residence for you in which case
the loan must be repaid within 20 years or less. The contract loan may be repaid
in full at any time while the Contract in force and prior to the Annuity
Commencement Date.

If the required loan payment is not paid in full within 90 days after the date
the payment is due, the total outstanding loan balance will be determined to be
in default. Following the 90-day grace period the defaulted amount will first be
deducted from the Account Value equal to your December 31, 1988 Grandfathered
Balance. In addition, if allowed by the Plan, any amounts equal to employer
Contributions and earnings on those Contributions will be deducted from the
Account Value following the 90-day period. Any remaining defaulted amount will
be deducted from the Account Value when one of the following events occur:
termination of service with the employer, attainment of age 59 1/2, disability,
or death.

The amounts and terms of a loan may be subject to the restrictions imposed under
72(p) of the tax code, Title 1 of ERISA, and any applicable plan.

We will charge a loan set-up charge as specified in the CERTIFICATE
SPECIFICATIONS, each time a loan is established. The amount will be withdrawn
from the Account Value.

DEATH BENEFIT
-------------

If you are a Participant under a Plan that is subject to ERISA and die prior to
the Annuity Commencement Date, a death benefit may be paid by the Contractowner.

If you are a Participant under a 403(b) Plan that is not subject to ERISA and
you die prior to the Annuity Commencement Date, the following provisions will
apply to you.

Upon receipt of due proof of death and required claim forms we will pay the
Beneficiary, if one is living, a death benefit equal to the Account Value less
any outstanding loan balance.

You may designate a Beneficiary. Unless otherwise state in the Beneficiary
designation, if there is more than one Beneficiary, they are presumed to share
equally.

You may change any Beneficiary unless otherwise provided in the previous
designation. A change of Beneficiary will revoke any previous designation. A
change may be made by filing a written request, in a form acceptable to us, at
our Home Office. The change will become effective upon receipt of the written
request by us at our Home Office.

Unless otherwise provided in the Beneficiary designation, if any Beneficiary
dies before you, that Beneficiary's interest will go to any other Beneficiaries
named, according to their respective interest. If there are no Beneficiaries,
the Beneficiary's interest will pass to a contingent Beneficiary(s), if any. If
no Beneficiary or contingent Beneficiary survives you, the death benefit will be
paid in one sum to your estate.

We will calculate the death benefit as of the end of the Valuation Period during
which we receive due proof of death and the election of a form of benefit.

Due proof of death will be a certificate of death, a copy of a certified decree
of a court of competent jurisdiction as to the finding of death, or any other
proof satisfactory to us.

All death benefit payments will be subject to the laws and regulations governing
death benefits.

Notwithstanding any provision of the Contract to the contrary, no payment of
death benefit provided upon your death will be allowed that does not satisfy the
requirements of section 401(a)(9) of the Code. All such requirements are herein
incorporated by reference.

The death benefit may be paid in a lump sum or under a settlement option then
available. If a lump sum settlement is elected, the proceeds will be paid within
7 days of approval by us of the claim. This payment may be postponed as
permitted by the Investment Company Act of 1940, as amended.

[Deleted last paragraph. Moved language to 6th paragraph.]

GENERAL PROVISIONS
------------------

The Contract between us and the Contractowner may be changed or amended in
accordance with its terms. Such changes do not require you or your Beneficiary's
consent. Any change will not adversely affect Contributions received before the
effective date of the change unless such change was required by law.

Nothing in the Contract impairs any right granted to you by this certificate or
the applicable state insurance code. You may review the Contract by contacting
the Contractowner.

A failure by us to insist upon the strict performance of any provision of the
Contract will not be construed a waiver of any of our rights for future actions.

The Contract, together with the Contractowner's application and any riders or
endorsements,

constitutes the entire Contract between the Contractowner and us.

Except as allowed by the Plan or applicable law, the Contract or your interest
in the Contract may not be transferred, sold, assigned, discounted or pledged,
either as collateral for a loan or as security for the performance of an
obligation or for any other purpose.

Federal, state and local government premium tax, if applicable, will be deducted
from either the Contribution when received or at time of withdrawal or
annuitization.

If you have any questions concerning this certificate, please contact your
Lincoln Life representative or our Servicing Office at [000-000-0000].

Any notice required by this certificate must be delivered to us at our Servicing
Office: [The Lincoln National Life Insurance Company, P.O. Box 9740, Portland
Maine 04104-5001]; and notices to you will be delivered to you at the address
shown on our records.

Exhibit 4(i)

LINCOLN NATIONAL
LIFE INSURANCE CO.

A part of LINCOLN NATIONAL CORPORATION

GROUP ANNUITY CONTRACT

This Contract is issued in consideration of the application of the Contractowner
and of the payment of Purchase Payments as provided in the Contract.

This Contract is delivered in the jurisdiction of and is governed by the laws of
[State of Contractowner].

Signed for The Lincoln National Life Insurance Company
0000 Xxxxx Xxxxxxx Xxxxxx
Xxxx Xxxxx, XX 00000

An X. Xxxxxx, President

Xxxxxx Xxxx, Second Vice President

Allocated
Group Deferred Variable Annuity or Variable and Fixed Annuity
Periodic Premium
Nonparticipating

ALL VALUES PROVIDED BY THIS CONTRACT, WHEN BASED ON THE INVESTMENT EXPERIENCE OF
A SEPARATE ACCOUNT, ARE VARIABLE AND ARE NOT GUARANTEED AS TO DOLLAR AMOUNT.

Table of Contents

Article Page

1 Special Terms........................................... 4
2 Purpose of Contract..................................... 6
3 Funding................................................. 7
4 Transfers and Withdrawals............................... 9
5 Death Benefits.......................................... 11
6 Annuity Options......................................... 12
7 Contract Loan........................................... 15
8 Contract Discontinuance................................. 16
9 General Provisions...................................... 17
10 Annuity Purchase Rates Under a Variable Payment Option.. 19
11 Annuity Purchase Rates Under a Fixed Payment Option..... 20

Form 28883 8/98

Contract Specifications

Contract Number: [Specimen]

Contractowner: [The Trustees of A.B.C. Company Pension Trust]

Effective Date: [August 1, 1998]

Employer: [A.B.C. Company]

Plan: [A.B.C. Company Pension Plan]

VARIABLE ACCOUNT: Lincoln Life Variable Annuity Account Q. There are currently
14 Subaccounts in the Variable Account. Purchase Payments may be directed to any
of the available Subaccounts, subject to limitations. The amounts allocated to
each Subaccount will be invested at net asset value in the shares of one of the
regulated investment companies. The Funds and Series are:

1. [Lincoln National Aggressive Growth Fund]
2. [Lincoln National Bond Fund]
3. [Lincoln National Capital Appreciation Fund]
4. [Lincoln National Equity-income Fund]
5. (Lincoln National Global Asset Allocation Fund]
6. [Lincoln National Growth and Income Fund]
7. [Lincoln National International Fund]
8. [Lincoln National Managed Fund]
9. [Lincoln National Money Market Fund]
10. [Lincoln National Social Awareness Fund]
11. [Lincoln National Special Opportunities Fund]
12. [Trend Series]
13. [Decatur Total Return Series]
14. [Global Bond Series]
See Article 3 for provisions governing any substitution or elimination of Funds
or Series.

FIXED ACCOUNT GUARANTEED INTEREST RATE: [3.00%] during all years.

LIMITATIONS ON TRANSFERS AND WITHDRAWALS: See Article 4 for provisions governing
the limitations on transfers and withdrawals.

ANNUAL ACCOUNT CHARGE: [$25.00] per account maintained on behalf of a
Participant or Contractowner.

ANNUAL MORTALITY AND EXPENSE RISK CHARGE: [1.002%] [This Contract will be
eligible for a lower annual Mortality and Expense Risk Charge of [0.75%] if on
the last calendar day of any calendar quarter the sum of all Account Value under
this Contract equals or exceeds $5 million. The lower charge will be implemented
on the calendar quarter-end Valuation Date following the end of the calendar
quarter in which the Contract became eligible for the lower charge.]

[OR]

[This Contract will be eligible for a lower annual Mortality and Expense Risk
Charge of [0.75%] if on the last calendar day of any calendar quarter the sum of
all Account Value under all Contracts issued to [group name] equals or exceeds
$5 million. The lower charge will be implemented on all Contracts issued to
[group name] on the calendar quarter-end Valuation Date following the end of the
calendar quarter in which the Contracts became eligible for the lower charge.]

CONTINGENT DEFERRED SALES CHARGE (CDSC):

Withdrawal During
Contract Year 1 2 3 4 5 6 7 8 9 10+
CDSC (as a [6]% [6]% [6]% [6]% [5]% [4]% [3]% [2]% [1]% [0]%
percentage of
withdrawal amount)

There will be no other CDSC after the Contract has been in force for [9]
complete Contract Years.

LOAN SET-UP CHARGE: [$35.00]

Form 28883 8/98

Page 3

ARTICLE I
Special Terms

Section

1.01 Account Value - Value held under this Contract. The value may be
maintained in either the Fixed Account, the Variable Account or both, depending
on allocations.

1.02 Accumulation Unit - A unit of measure used to calculate the variable
Account Value during the accumulation period.

1.03 Annuitant and Contingent Annuitant - The persons upon whose lives the
Annuity Payouts made after the Annuity Commencement Date will be based.

1.04 Annuity Commencement Date - The Valuation Date when money is withdrawn
for payment of Annuity Payouts under the annuity option selected.

1.05 Annuity Payout - An amount paid at regular intervals under one of
several options available to the Annuitant and/or any other payee. This amount
may be paid on a variable or fixed basis, or a combination of both.

1.06 Annuity Unit - A unit of measure used after the Annuity Commencement
Date to calculate the amount of variable Annuity Payout.

1.08 Code - This is the Internal Revenue Code (IRC) of 1986, as amended.

1.09 Contingent Deferred Sales Charge (CDSC) - This charge is assessed on
certain premature withdrawals of Account Value, calculated according to the
Contract provisions.

1.10 Contract - The agreement between the Contractowner and Lincoln Life
providing a variable annuity to fund the Plan.

1.11 Contractowner (you, your) - The Contractowner named in the Contract
Specifications.

1.12 Contract Year - This is the 12 month period which begins on the
effective date as set forth in the Contract Specifications or on the anniversary
of the effective date.

1.14 ERISA - This is the Employee Retirement Income Security Act of 1974.

1.15 Fixed Account - An account established for this Contract by Xxxxxxx Life
which is a part of the general assets of Lincoln Life.

1.16 Funds - Any of the mutual funds into which Purchase Payments allocated
to the Variable Account are indirectly invested.

1.17 Home Office - The Lincoln National Life Insurance Co., 0000 Xxxxx
Xxxxxxx Xxxxxx, Xxxx Xxxxx, Xxxxxxx 00000 or an institution designated by us.

1.18 Lincoln Life (we, us, our) - The Lincoln National Life Insurance Co.

1.19 Net Asset Value Per Share - The value of a Fund or Series share
calculated in accordance with the Fund's or Series' prospectus.

1.20 Participant - A person defined as a Participant in the Plan, who has
enrolled under this Contract and on whose behalf Lincoln Life maintains an
Account Value.

Form 28883 8/98

Page 4

1.21 Participant Year - This is a 12 month period which begins on the
Participant effective date as set forth in the Active Life Certificate or on the
anniversary of the Participant effective date.

1.22 Pending Allocation Account - This is an account established under the
Variable Account that invests Purchase Payments received without allocation
instructions in shares of a money market mutual fund.

1.23 Plan - The Plan or arrangement named in the Contract Specifications,
which includes any employer based arrangement whether or not considered a plan
under State or Federal law.

1.24 Purchase Payments - Amounts paid into the Contract to purchase an
annuity.

1.25 Series - Any of the underlying portfolios of a Fund in which Purchase
Payments allocated to the Variable Account are indirectly invested.

1.26 Subaccount - That portion of the Variable Account which invests in
shares of a particular Fund or Series. There is a separate Subaccount that
corresponds to each Fund and Series.

1.27 Valuation Date - Each day the New York Stock Exchange (NYSE) is open for
trading and we are open for business.

1.28 Valuation Period - The period commencing at the close of trading on the
NYSE on a Valuation Date and ending at the close of trading on the NYSE on the
next succeeding Valuation Date.

1.29 Variable Account - The segregated investment account into which Lincoln
Life sets aside and invests the variable assets attributable to this variable
annuity Contract.

Form 28883 8/98

Page 5

ARTICLE 2
Purpose of Contract

Section

2.01 This is a group annuity Contract. This Contract may be used to fund all
or part of the Plan's obligation to the Participants.

2.02 The provisions of the Plan control the operation of the Plan. The
provisions of the Contract control the operation of the Contract.

2.03 We are not a party to the Plan. The Plan is mentioned merely for
reference purposes. Except for the obligations provided under this
Contract, we have no liability under the Plan. We are under no
obligation under or by reason of issuance of this Contract either (a) to
determine whether any payment, distribution or transfer under this
Contract complies with the provisions, terms and conditions of the Plan
or with applicable law, or (b) to administer the Plan, including without
limitation, any provisions required by the Retirement Equity Act of
1984.

2.04 This Contract can be issued in connection with a Plan which meets the
requirements of Sections 401(a), 403(a), 403(b), 414(d) or 457 of the
Code. We may require evidence of qualification of the Plan.

Form 28883 8/98

Page 6

ARTICLE 3
Funding

Section

3.01 Account Value will be maintained by us on behalf of each Participant. At
your request, Account Value will also be maintained by us for your use
under this Contract.

3.02 Purchase Payments must be made to us at our Home Office.

3.03 Purchase Payments under this Contract may be allocated to the Variable
Account and/or to the Fixed Account of this Contract in 1% increments.

If complete allocation instructions have not been received by us in order for us
to perform our duties under this Contract, we will direct such Purchase Payment
to the Pending Allocation Account as described in Section 1.22.

We will follow up with you monthly for a period of 90 days for allocation
instructions for Account Values in the Pending Allocation Account.

Within 2 business days of receipt of complete allocation instructions, the
Account Value in the Pending Allocation Account will be transferred to the
accounts as instructed.

If allocation instructions are not received after the 90 day notice, we will
refund the Purchase Payments in the Pending Allocation Account, together with
earnings thereon (unless applicable ERISA requirements preclude return on
earnings) within 105 days of the date of receipt of the initial Purchase
Payment.

The Pending Allocation Account will only be used for the purpose mentioned in
this Section 3.03; you or Participants may not direct a portion of Purchase
Payments to this Subaccount. Purchase Payments directed to the Pending
Allocation Account will not be afforded the same rights as Purchase Payments
under this Contract. The following Articles and/or Sections under this Contract
will not be applicable: Section 3.13 of this Article 3-Funding, Article 4-
Transfers and Withdrawals, Article 6-Annuity Options and Article 7-Contract
Loan.

3.04 Purchase Payments in any one Contract Year which exceed twice the amount
of Purchase Payments made in the first Contract Year may be made only
with our permission. If Purchase Payments are stopped, the Account
Values will remain in force as paid-up. Purchase Payments may resume at
any time until the Participant's Annuity Commencement Date, a request to
withdraw the entire Account Value or payment of any death benefit,
whichever comes first.

3.05 We will credit interest daily on the Account Value in the Fixed Account.
The rate of interest credited each day, if compounded for 365 days,
yields the annual interest rate in effect for the day. We guarantee that
we will credit interest on Account Values in the Fixed Account at an
effective annual rate not less than [3.00%] during all years. We may
credit interest at rates in excess of the guaranteed rate at any time.

Periodically, we will declare an interest rate and the time period for which
that interest rate will apply to Purchase Payments received. [This Contract will
credit an interest rate for this time period, which will equal the declared
interest rate plus 1.00%.] [OR] [This Contract will credit an interest rate for
this time period which will equal the declared interest rate plus 0.50%.] After
the expiration of this time period, this Contract will credit an interest rate,
not to be less than [3.00]

All Account Values maintained in the Fixed Account will be guaranteed against
loss of principal.

3.06 Purchase Payments may be directed to any of the available Subaccounts.
The Purchase Payments allocated to each Subaccount will be applied to
purchase Accumulation Units at the Accumulation Unit value next
calculated after receipt at our Home Office.

Form 28883 8/98

Page 7

We will, give you written notice of the elimination or substitution of any Fund
or Series no later than 15 days after the substitution occurs. Any such
eliminations, substitutions or additions will be subject to compliance with any
applicable regulatory requirements.

3.08 We will use each Purchase Payment allocated to the Variable Account to
buy Accumulation Units in the Subaccount(s) selected by you. The number
of Accumulation Units bought will be determined by dividing the amount
directed to the Subaccount by the dollar value of an Accumulation Unit
in that Subaccount as of the end of the Valuation Period during which
the Purchase Payment is received at our Home Office. The number of
Accumulation Units held for the Variable Account by you will not be
changed by any change in the dollar value of Accumulation Units in any
Subaccount.

3.09 The value of a Subaccount on any Valuation Date is the number of
Accumulation Units in the Subaccount multiplied by the value of an
Accumulation Unit of the Subaccount at the end of the Valuation Period.

3.10 Purchase Payments allocated to the Variable Account are converted into
Accumulation Units. The number of Accumulation Units resulting from each
Purchase Payment is equal to the Purchase Payment divided by the value
of an Accumulation Unit for the Valuation Period during which the
Purchase Payment is allocated to the Variable Account. The Accumulation
Unit value for each Subaccount was or will be arbitrarily established at
the inception of the Subaccount. It may increase or decrease from
Valuation Period to Valuation Period. The Accumulation Unit value for a
Subaccount for any later Valuation Period is determined as follows:

1. The total value of Fund or Series shares held in the Subaccount is
calculated by multiplying the number of Fund or Series shares owned by the
Subaccount at the beginning of the Valuation Period by the Net Asset Value
Per Share of the Fund or Series at the end of the Valuation Period, and
adding any dividend or other distribution of the Fund or Series if an ex-
dividend date occurs during the Valuation Period; minus

2. The liabilities of the Subaccount at the end of the Valuation Period; such
liabilities include daily charges imposed on the Subaccount, and may
include a charge or credit with respect to any taxes paid or reserved for
by us that we determine as a result of the operations of the Variable
Account; and

3. The result of 2. is divided by the outstanding number of Accumulation Units
in the Subaccount at the beginning of the Valuation Period.

The daily charges imposed on a Subaccount for any Valuation Period are equal to
the daily mortality and expense risk charge multiplied by the number of calendar
days in the Valuation Period.

3.11 The assets of the Variable Account equal to its reserves and other
liabilities will not be charged with the liabilities arising from any
other part of our business.

3.12 The Accumulation Unit value may increase or decrease the dollar value of
benefits under the Contract.

3.13 On the last Valuation Date of each Participant Year, we will deduct the
Account Charge, specified in the Contract Specifications. Such amount
will be deducted from the Account Value maintained on behalf of each
Participant and on behalf of the Contractowner on a pro rata basis based
on the balances of such Account Values on such date in the Fixed Account
and Variable Account. The full Account Charge will be deducted upon
withdrawal of the entire Account Value. If you choose to pay the Account
Charge, we will bill you at the end of each Contract Year for an amount
equal to the Account Charge times the number of Participants and
Contractowner on whose behalf Account Values are maintained as of the
last day of the Contract Year plus the number of Participants and
Contractowner that have withdrawn their entire Account Values within the
last 6 months of the Contract Year. If the Account Charge is not paid
within 30 days of receipt of the bill, the amount will be deducted from
the Account Value as described in this Section.

3.14 At least once during each Contract Year, we will provide a report of the
value of each Account Value, including Account Value maintained on
behalf of each Participant and on behalf of the Contractowner.

Form 28883 8/98

Page 8

ARTICLE 4
Transfers and Withdrawals

Section.

4.01 A transfer of funds may be directed from one Subaccount to another
Subaccount or to the Fixed Account. A transfer of Account Value may be
directed from the Fixed Account to one or more Subaccounts of the
Variable Account, subject to the limitations described in Section 4.03.
A transfer request may be in writing, or by telephone provided we have
received the appropriate authorization from you. Amounts transferred to
the Subaccount(s) will purchase Accumulation Units as described in
Section 3.08.

There may not be more than one transfer in any 30 day period. We reserve the
right to further limit the number of transfers.

There is no charge for a transfer. However, we reserve the right to impose a
charge in the future for any transfers.

Transfers after the Annuity Commencement Date will be subject to the provisions
of Section 6.10.

4.02 A transfer among Subaccounts will result in the purchase of Accumulation
Units in one Subaccount and the redemption of Accumulation Units in the
other Subaccount. Such a transfer will be effected at Accumulation Unit
values calculated at the end of the Valuation Period during which the
transfer request is received at our Home Office. The valuation of the
Accumulation Units is described in Section 3.10.

4.03 Subject to the following limitations, Account Value held in the Fixed
Account may be transferred to any Subaccount or may be withdrawn from
this Contract. A withdrawal for any reason not stated in Section 4.05
will be subject to this Section.

Periodic elective transfers or withdrawals - The cumulative percentage limit
available under this paragraph for a transfer or withdrawal is 20% in any 365
day period. The cumulative percentage is the sum of all transfers and
withdrawals under this Section in the preceding 364 day period plus the amount
to be transferred or withdrawn under this Section, divided by the then current
Account Value in the Fixed Account. A cumulative percentage exceeding 20% in any
365 day period will not be allowed.

Systematic transfers or withdrawals - A scheduled transfer or withdrawal of the
entire Account Value in the Fixed Account may be elected over a 5 year period.
The timing and percentage of each transfer or withdrawal is indicated in the
following schedule.

Transaction dates Percentage eligible for transfer or withdrawal

Initial date 20% of the balance on such date
First anniversary 20% of the balance on such date
Second anniversary 20% of the balance on such date
Third anniversary 20% of the balance on such date
Fourth anniversary 50% of the balance on such date
Fifth anniversary 100% of the balance on such date

If systematic transfers or withdrawals are elected, periodic elective transfers
or withdrawals will not be available during the period of scheduled payments.
This election may at any time after the initial date be rescinded. In this
event, periodic elective transfers or withdrawals will not be available until
the I year anniversary of the last systematic transfer or withdrawal made before
rescinding the election.

If systematic transfers or withdrawals are elected and a periodic elective
transfer or withdrawal was made within the last 364 day period, the payment due
on the initial date will be reduced by the sum of any periodic elective
transfers or withdrawals made within the last 364 day period.

If systematic transfers or withdrawals are elected, no further Purchase Payments
may be allocated to the Fixed Account unless the election is rescinded.

Form 28883 8/98

Page 9

4.04 All withdrawal requests must be submitted in writing to us. A withdrawal
request for a Participant must be authorized by you. A withdrawal
request for a Participant under a 403(b) plan that is not subject to
ERISA must be authorized by the Participant. Withdrawals will be
effected at Accumulation Unit values calculated at the end of the
Valuation Period during which we receive written request at our Home
Office. We reserve the right to require proof of the event giving rise
to any withdrawal under this Contract.

4.05 Withdrawals of Account Value will be allowed during the life of this
Contract without being subject to CDSC, if the withdrawal is for one of
the following reasons:

To make a payment due to the Participant's death, disability, retirement
or termination of employ ment, excluding termination of employment due
to Plan termination, plant shutdown or any other program instituted by
the Participant's employer which would reduce the work force by more
than 20%;

To make a payment for a Participant hardship situation as allowed by the
Plan;

To make a payment pursuant to a Qualified Domestic Relations Order
(QDRO);

To purchase an annuity option under Article 6.

A withdrawal from the Account Value, for any reason outlined in this
Section, will not be subject to the provisions of Sections 4.03, 4.06 or
4.07.

4.06 Subject to the following limitations and the limitations set forth in
Section 4.03, a partial withdrawal, without being subject to CDSC, of
Account Value may be requested during the Contract Year for any reason
other than those specified in Section 4.05.

Partial withdrawals under this Section exceeding the 20% cumulative percentage
will be subject to the CDSC.

4.07 If we receive a request for a withdrawal of 100% of the Account Value
for any reason other than those specified in Section 4.05, the Account
Value will be distributed as follows:

0 100% of the Account Value in the Variable Account will be
subject to the CDSC and will be paid in a cash payment as
provided in Section 4.08.

The Account Value in the Fixed Account will be paid in
accordance with the systematic withdrawal schedule over a 5
year period as provided in Section 4.03. 100% of each scheduled
withdrawal will be subject to the CDSC.

4.08 Any cash payment will be mailed from our Home Office within 7 days after
the date of withdrawal; however, we may be permitted to defer payments
from the Variable Account under the Investment Company Act of 1940, as
in effect at the time a request for withdrawal is received. We reserve
the right to defer any payment from the Fixed Account for a period not
to exceed 6 months after a request is received.

Form 28883 8/98

Page 10

ARTICLE 5
Death Benefits

Section

5.01 Article 5 only applies to a Participant under a 403(b) plan that is not
subject to ERISA.

5.02 If a Participant dies prior to the Annuity Commencement Date, upon
receipt of due proof of death we will pay the Beneficiary, if one is
living, a death benefit equal to the Account Value less any outstanding
loan balance.

5.03 We will calculate the death benefit as of the end of the Valuation
Period during which we receive due proof of death, pursuant to Section
5.04, and the election of a form of benefit.

5.04 Due proof of death will be a certificate of death, a copy of the
certified statement of death from the attending physician, a copy of a
certified decree of a court of competent jurisdiction as to the finding
of death, or any other proof satisfactory to us.

5.05 All death benefit payments will be subject to the laws and regulations
governing death benefits.

5.06 The death benefit may be paid in a lump sum or under a settlement option
then available. If a lump sum settlement is elected, the proceeds will
be paid within 7 days of approval by us of the claim. This payment may
be postponed as permitted by the Investment Company Act of 1940, as
amended.

5.07 Unless otherwise provided in the Beneficiary designation, if no
Beneficiary survives the Participant, the death benefit will be paid in
one sum to the Participant's estate.

Form 28883 8/98

Page 11

ARTICLE 6
Annuity Options

Section

6.01 You may purchase an annuity option for any Participant or Beneficiary.
The annuity option will be purchased using the rates in Article 10 or
11.

6.02 The following annuity options are available:

0 Life annuity/life annuity with fixed period - Annuity Payouts will be
made for the life of the Annuitant with no certain period, or with a 10
years certain period, or with a 20 years certain period. Upon the death
of the Annuitant, Annuity Payouts will continue to the Beneficiary for
the remainder, if any, of the certain period.

0 Joint life annuity/joint life annuity with fixed period - Annuity
Payouts will be made for the joint lives of the Annuitant and a
Contingent Annuitant of the Annuitant's choice with no certain period,
or with 10 years certain period, or with a 20 years certain period.
Annuity Payouts continue for the life of the survivor at the death of
the Annuitant or Contingent Annuitant. Upon the death of both
Annuitants, Annuity Payouts will continue to a Beneficiary for the
remainder, if any, of the certain period.

0 Unit refund life annuity - Annuity Payouts will be made for the life of
the Annuitant with the guarantee that upon the death of the Annuitant a
payout to the Beneficiary will be made of the value of the number of
Annuity Units equal to the excess, if any, of (a) over (b) where (a) is
the total amount applied under the option divided by the Annuity Unit
value at the Annuity Commencement Date and (b) is the product of the
number of Annuity Units represented by each Xxxxxxx Xxxxxx and the
number of Annuity Payouts paid before death.

0 Other options may be available as agreed upon in writing by us.

6.03 At the time an annuity option is selected under the provisions of this
Contract, you may specify anAnnuity Commencement Date and elect, on
behalf of the Participant, to have the total Account Value applied to
provide a variable Annuity Payout, a fixed Annuity Payout or a
combination fixed and variable Annuity Payout.

The amount of Annuity Payout will depend on the age and sex (except in
cases where unisex rates are required) of the Annuitant as of the
Annuity Commencement Date. A choice may be made to receive payouts once
each month, four times each year, twice each year or once each year. The
Account Value and Annuity Unit value used to effect Annuity Payouts will
be calculated as of the Annuity Commencement Date or the monthly,
quarterly, semi-annual or annual anniversary of the Annuity Commencement
Date.

For a 100% fixed Annuity Payout, the Annuity Commencement Date must be
at least 30 days before the first Annuity Payout date. For a combination
fixed and variable Annuity Payout or a 100% variable

Xxxxxxx Xxxxxx, the Annuity Commencement Date will be 14 days before the
first Annuity Payout date.

After the Annuity Commencement Date, the Annuity Payout option can not
be changed.

6.04 Article 10 of this Contract illustrates the minimum Annuity Payout
amounts and the age adjustments which will be used to determine the
monthly Annuity Payouts under a fixed Annuity Payout option. The tables
show the dollar amount of the guaranteed monthly Annuity Payout which
can be purchased with each $1,000.00 of Account Value, after deduction
of any applicable premium tax. Amounts shown use the 1983 'a' Individual
Annuity Mortality Table, modified, with an assumed interest rate of
return of 3.00% per year and a 2.00% expense load.

6.05 Article 11 of this Contract illustrates the minimum Annuity Payout
amounts and the age adjustments which will be used to determine the
first monthly Annuity Payout under a variable Annuity Payout option. The
tables show the dollar amount of the first monthly Annuity Payout which
can be purchased with each $1,000.00 of Account Value, after deduction
of any applicable premium taxes. Amounts shown use the 1983 'a'
Individual Annuity Mortality Table, modified, with an assumed interest
rate of return of 5.00% per year and a 2.50% expense load.

Form 28883 8/98

Page 12

6.06 To determine the amount of the variable Annuity Payouts after the first
payout, the first variable Annuity Payout is subdivided into components
each of which represents the product of. (a) the percentage elected by
you on behalf of the Participant of a specific Subaccount, the
performance of which will determine future variable Annuity Payouts, and
(b) the entire first variable Annuity Payout. Each variable Annuity
Payout after the first payout attributable to a specific Subaccount will
be determined by multiplying the Annuity Unit value for that Subaccount
on the monthly, quarterly, semi-annual or annual anniversary of the
Annuity Commencement Date by the number of Annuity Units attributable to
that Subaccount. The number of Annuity Units for each specific
Subaccount is determined by dividing the component of the first payout
attributable to that Subaccount as described previously by the Annuity
Unit value for that Subaccount on the Annuity Commencement Date. The
total variable Annuity Payout will be the sum of the payouts
attributable to each Subaccount.

6.07 The Annuity Unit value for any Valuation Period for any Subaccount is
determined by multiplying the Annuity Unit value for the immediately
preceding Valuation Period by the product of (a) 0.999866337 raised to a
power equal to the number of days in the current Valuation Period and
(b) is the Accumulation Unit value of the same Subaccount for this
Valuation Period divided by the Accumulation Unit value of the same
Subaccount for the immediately preceding Valuation Period.

6.08 The valuation of all assets in the Subaccount will be determined in
accordance with the provisions of applicable laws, rules and
regulations. The method of determination by us of the value of an
Accumulation Unit and of an Annuity Unit will be conclusive upon the
Participant and any recipient of a death benefit, if any.

6.09 We guarantee that the dollar amount of each installment after the first
will not be affected by variations in mortality experience from
mortality assumptions on which the first installment is based.

6.10

After the Annuity Commencement Date, if any portion of the Annuity Payout is a
variable Annuity Payout, the Participant may direct a transfer of assets from
one Subaccount to another Subaccount or to a fixed Annuity Payout. These
transfers will be limited to 3 times per Contract Year. A fixed Annuity Payout
may not be changed to a variable Annuity Payout.

6.11 If the annuity option chosen results in Annuity Payouts of less than
$50.00 per month, the frequency will be changed so that Annuity Payouts
will be at least $50-00.

6.12 A certificate will be issued to the Annuitant showing the amount and
terms of the purchased annuity.

6.13 No annuity option may be assigned or attached, except, if applicable,
those benefits assigned or attached by a Qualified Domestic Relations
Order under Section 414(p) of the Code, or pursuant to a Federal Tax
Levy under Section 6331 of the Code.

6.14 If we receive proof that a person receiving Annuity Payouts under this
Contract is legally or mentally incompetent, the Annuity Payouts may be
made to any person deemed a legal representative by a court of competent
jurisdiction.

6.15 We will require satisfactory proof of each Annuitant's age. If it is
later proven to us that the Annuitant's age has been misstated, the
Annuity Payouts will be adjusted. Any underpayouts already made by us
will be made up immediately and any overpayouts already made by us will
be charged against the Annuity Payouts failing due after the adjustment.

6.16 The Annuitant may name the Beneficiary or Contingent Annuitant for any
purchased annuity option. The Annuitant may change the Beneficiary at
any time without the consent of the previous Beneficiary unless the
previous designation provides otherwise. However, if the Annuitant is
married, the Annuitant's spouse must agree in writing to another person
being named Beneficiary or Contingent Annuitant. The change is effective
when written notice is received by us. The annuity option or the
Contingent Annuitant may not be changed. The Beneficiary or the
Contingent Annuitant does not have the right to name the Beneficiary.

Form 28883 8/98

Page 13

6.18 We may, at any time, require proof that any payee under this Contract is
living when payout is contingent upon survival of that payee.

Form 28883 8/98

Page 14

ARTICLE 7
Contract Loan

Section

7.02 The maximum loan amount is generally equal to 50% of the Account Value,
not to exceed a total of $50,000.00 on all outstanding loans to the
Participant under all plans. For all plans not subject to ERISA, if 50%
of the total Account Value is less than $10,000.00, the Participant can
borrow the Account minus restricted dollars, provided however, if the
Plan is governed by ERISA, the maximum loan amount is equal to 50% of the
Account Value in addition to other restrictions contained in this Section
7.02. The restricted dollars are a minimum of $300.00 plus any
Federal/State tax to be withheld, one year's contract loan interest and
CDSC on loan principal and loan interest. If there has been a loan in the
preceding 12 month period, the $50,000.00 maximum loan limit is reduced
by the excess of the highest outstanding balance of loans during the
preceding 12 month period over the outstanding current loan balance.

7.03 The loan rate is adjustable, which means that it may change from time to
time. A loan's initial interest rate will be based on the declared
interest rate in effect at the time a loan is established and will apply
for that contract loan year. The declared interest rate will be
determined monthly and will be equal to Xxxxx'x Corporate Bond Yield
monthly average for the calendar month two months prior to the date the
loan rate is declared, rounded down to the next 0.25%. The loan interest
rate at any time will not exceed the maximum interest rate allowed in the
state where this Contract is issued. If the average is no longer made
available, then the declared interest rate will be a comparable rate
acceptable to the regulatory authorities.

Once each year, upon the anniversary of the loan, we will compare each loan's
interest rate to the then current declared interest rate. If the then current
declared interest rate differs from the loan's interest rate by 0.50% or more,
the loan's interest rate will be adjusted to equal the then current declared
interest rate. The loan's interest rate will remain unchanged if the then
current declared interest rate differs from the loan's interest rate by less
than 0.50%. The loan's interest rate may increase or decrease, but the loan's
interest rate will not be adjusted by less than 0.50%.

During the existence of a contract loan, the amount of the contract loan
principal will continue to earn interest as specified in Section 3.05.

Minimum loan payments of principal and interest must be paid in level amortized
payments and must be no less often than quarterly. The minimum payment is
$80.00. The contract loan may be repaid in full at any time while this Contract
is in force and prior to the Annuity Commencement Date.

7.04 If the required loan payment is not paid in full within 90 days after the
date the payment is due, the total outstanding loan balance will be
determined to be in default and no additional loan payments will be
accepted. If the Participant's December 31, 1988 Grandfathered Balance is
sufficient, the defaulted amount will be deducted from the Account Value
following the 90-day grace period. In addition, if allowed by the Plan,
any amounts equal to employer Purchase Payments and earnings on those
Purchase Payments will be deducted from the Account Value following the
90-day grace period. Any remaining defaulted amount will be deducted from
the Account Value when one of the following events occur: the
Participant's termination of service with the employer, attainment of age
59 1/2, disability, or death.

7.05 If we receive a request to withdraw the entire Account Value while there
is an outstanding loan, the Account Value will be reduced by the amount
of the outstanding loan plus loan interest due. Upon the death of the
Participant, we will pay the Beneficiary the Account Value less the
outstanding loan and loan interest due.

7.06 We will charge an amount as specified in the Contract Specifications,
each time a loan is established. The amount will be withdrawn from the
Account Value.

Form 28883 8/98

Page 15

ARTICLE 8
Contract Discontinuance

Section

8.01 You may discontinue this Contract at any time by giving written notice to
us at our Home Office. The Contract will be deemed discontinued on the
later of the Valuation Date you specify or the Valuation Date that the
written notice is received by us.

8.02 We may give you written notice that this Contract is to be discontinued
if the Plan does not qualify for special tax treatment under Sections
401(a), 403(a), 403(b), 414(d) or 457 of the Code. Discontinuance
pursuant to this Section 8.02 will be effective as of a Valuation Date
specified by us, provided you are given at least 15 days advance written
notice in which to cure any remediable defaults. Discontinuance by us
supercedes any date established under Section 8.01.

8.03 As of the date this Contract is discontinued under Section 8.01, no
further Purchase Payments will be accepted. However, transfers,
withdrawals and loans will continue to be permitted, in accordance with
the terms of this Contract.

As of the date this Contract is discontinued under Section 8.02, no further
Purchase Payments, transfers, withdrawals or loans will be permitted. Subject to
applicable regulatory requirements, as of the discontinuance date established
under Section 8.02 the Account Value will be paid in accordance with the
provisions of Section 4.07.

We will send written notice to each Participant's last known address stating
that the Contract is discontinued.

8.04 The Contract will terminate when there is no Account Value remaining
under this Contract.

Form 28883 8/98

Page 16

ARTICLE 9
General Provisions

Section

9.01 This Contract, together with your attached application and any riders or
endorsements, constitutes the entire Contract between you and us.

9.02 We may rely on any action or information provided by you under the terms
of this Contract and will be relieved and discharged from any further
liability to any party in acting at the direction and upon the authority
of you. All statements made by you shall be deemed representations and
not warranties.

9.03 Except as allowed by the Plan or applicable law, neither this Contract
nor the Participant's interest in this Contract may be transferred, sold,
assigned, discounted or pledged, either as collateral for a loan or as
security for the performance of an obligation or for any other purpose.

9.04 We may prohibit new Participants under this Contract if we discontinue
offering this Contract form to the public. This is termed deactivation.
If we deactivate this Contract, we will deactivate all contracts of this
class issued to other contractowners. The date of deactivation will be
effective as of a Valuation Date specified by us, provided you are given
at least 90 days advanced written notice. Deactivation will not affect
our Account Values established for Participants under this Contract prior
to our notice of deactivation and we will continue to accept Purchase
Payments under this Contract on behalf of those Participants.

9.05 We have the right to amend this Contract to maintain this Contract under
applicable local, State or Federal laws or regulations.

9.06 We and you may also mutually agree to amend this Contract. The consent of
any Participant, Annuitant or Beneficiary is not -required.

9.07 Any change to this Contract must be in writing and signed by the
President, Vice President, Secretary or an Assistant Secretary of Lincoln
Life.

9.08 This Contract is subject to the incontestability laws of the state in
which it is delivered.

9.09 We are not liable to provide sufficient funds to provide the Plan's
benefits.

9.10 No suit may be brought in relationship to this Contract unless it is
brought within 3 years after the date on which the suit could have first
been brought. If this limitation is prohibited by the laws of the state
by which the Contract is governed, this limitation shall be deemed to be
amended to agree with the minimum period of limitation permitted by those
laws.

9.11 The failure on our part to perform or insist upon the strict performance
of any provision or condition of the Contract will neither constitute a
waiver of our rights to perform or require performance of such provision
or condition, nor stop us from exercising any other rights it may have in
such provision, condition, or otherwise in this Contract or any Plan.

9.12 If any provision of this Contract is determined to be invalid, the
remainder of the provisions shall remain in full force and effect.

9.13 Federal, state or local government premium tax, if applicable, will be
deducted from either the Purchase Payment when received or at time of
withdrawal or annuitization.

9.14 A Participant will receive an Active Life Certificate upon our receipt of
a duly completed participation enrollment form, except if this Contract
is used to fund a 457 plan. If the Participant chooses not to participate
under this Contract, he/she may exercise a free-look right by sending a
written notice to us that he/she does not wish to participate under this
Contract within 20 days after the date the certificate is received by the
Participant. For purposes of determining the date on which the
Participant has sent written notice, the postmark date will be used.

If a Participant exercises his/her free-look right in accordance with the
foregoing procedure, we will refund the value of any Purchase Payments allocated
to the Variable Account and/or any Purchase Payment allocated to the Fixed
Account.

9.15 Any notice required by this Contract must be delivered to us at: The
Lincoln National Life Insurance Company, 0000 Xxxxx Xxxxxxx Xxxxxx, Xxxx
Xxxxx, XX 00000; and notices to you will be delivered to you at the
address shown on our records.

Form 28883 8/98

Page 17

ARTICLE 10
ANNUITY PURCHASE RATES UNDER A VARIABLE PAYMENT OPTION

--------------------------------------------------------------------------------
DOLLAR AMOUNT OF FIRST MONTHLY PAYMENT WHICH IS
PURCHASED WITH EACH $1,000 APPLIED
--------------------------------------------------------------------------------
SINGLE LIFE ANNUITIES
--------------------------------------------------------------------------------

No 120 240
Period Months Months Cash
Age Certain Certain Certain Refund
--------------------------------------------------------------------------------

55 $5.15 $5.12 $5.02 $5.04
56 5.22 5.19 5.07 5.10
57 5.29 5.25 5.12 5.16
58 5.37 5.32 5.18 5.22
59 5.45 5.40 5.24 5.29

60 5.54 5.48 5.29 5.36
61 5.63 5.56 5.35 5.43
62 5.73 5.65 5.42 5.51
63 5.84 5.75 5.48 5.59
64 5.95 5.85 5.54 5.68

65 6.07 5.96 5.60 5.78
66 6.21 6.07 5.67 5.88
67 6.35 6.19 5.73 5.98
68 6.50 6.32 5.79 6.09
69 6.66 6.45 5.85 6.21

70 6.84 6.60 5.91 6.34

--------------------------------------------------------------------------------

--------------------------------------------------------------------------------
JOINT AND SURVIVOR ANNUITIES
--------------------------------------------------------------------------------
Joint and Full to Survivor Joint and Two-Thirds Survivor
--------------------------------------------------------------------------------
Certain Period Certain Period
--------------------------------------------------------------------------------
120 240 Joint 120 240
None Months Months Age None Months Months
--------------------------------------------------------------------------------

$4.82 $4.82 $4.81 55 $5.16 $5.13 $5.03
4.87 4.87 4.85 56 5.23 5.19 5.08
4.92 4.92 4.90 57 5.30 5.26 5.13
4.98 4.98 4.96 58 5.38 5.33 5.18
5.04 5.04 5.01 59 5.46 5.41 5.24

5.11 5.10 5.07 60 5.54 5.49 5.30
5.18 5.17 5.13 61 5.64 5.57 5.36
5.25 5.25 5.19 62 5.74 5.66 5.42
5.33 5.32 5.26 63 5.84 5.75 5.48
5.42 5.41 5.32 64 5.96 5.86 5.54

5.51 5.50 5.39 65 6.08 5.96 5.61
5.60 5.59 5.46 66 6.21 6.07 5.67
5.71 5.70 5.54 67 6.35 6.19 5.73
5.82 5.80 5.61 68 6.50 6.32 5.79
5.95 5.92 5.68 69 6.66 6.45 5.85

6.08 6.05 5.75 70 6.83 6.59 5.91
--------------------------------------------------------------------------------

Age Adjust Table

Year of Birth Adjustment to Age Year of Birth Adjustment to Age
------------- ----------------- ------------- -----------------

Before 1920 +2 1960-1969 -3
1920-1929 +1 1970-1979 -4
1930-1939 0 1980-1989 -5
1940-1949 -1 1990-1999 -6
1950-1959 -2 ETC. ETC.

Form 28883 8/98 Page 19

ARTICLE 11
ANNUITY PURCHASE RATES UNDER A FIXED PAYMENT OPTION

No 120 240
Period Months Months Cash
Age Certain Certain Certain Refund
-----------------------------------------------------------------------------

55 $4.01 $3.99 $3.91 $3.89
56 4.08 4.06 3.97 3.95
57 4.16 4.13 4.03 4.01
58 4.24 4.21 4.09 4.08
59 4.33 4.29 4.15 4.15

60 4.42 4.38 4.22 4.18
61 4.52 4.47 4.29 4.26
62 4.62 4.56 4.36 4.34
63 4.73 4.66 4.43 4.42
64 4.85 4.77 4.50 4.51

65 4.97 4.89 4.57 4.60
66 5.11 5.01 4.64 4.69
67 5.25 5.13 4.71 4.79
68 5.41 5.27 4.78 4.90
69 5.57 5.41 4.85 5.01

70 5.75 5.56 4.91 5.13
-----------------------------------------------------------------------------

-----------------------------------------------------------------------------
JOINT AND SURVIVOR ANNUITIES
-----------------------------------------------------------------------------
Joint and Full to Survivor Joint and Two-Third Survivor
-----------------------------------------------------------------------------
Certain Period Certain Period
-----------------------------------------------------------------------------
120 240 Joint 120 240
None Months Months Age None Months Months
-----------------------------------------------------------------------------

$3.69 $3.69 $3.68 55 $4.02 $4.00 $3.91
3.75 3.75 3.73 56 4.09 4.07 3.97
3.81 3.81 3.79 57 4.17 4.14 4.03
3.87 3.87 3.85 58 4.25 4.22 4.09
3.94 3.94 3.91 59 4.33 4.30 4.16

4.01 4.01 3.98 60 4.43 4.38 4.22
4.09 4.08 4.05 61 4.52 4.47 4.29
4.17 4.16 4.12 62 4.63 4.57 4.36
4.25 4.25 4.19 63 4.74 4.67 4.43
4.34 4.34 4.26 64 4.85 4.78 4.50

4.44 4.43 4.34 65 4.98 4.89 4.57
4.54 4.54 4.42 66 5.11 5.01 4.64
4.66 4.64 4.50 67 5.26 5.13 4.71
4.77 4.76 4.58 68 5.41 5.27 4.78
4.90 4.88 4.66 69 5.57 5.41 4.85

5.04 5.01 4.74 70 5.75 5.55 4.91
-----------------------------------------------------------------------------

Age Adjustment Table

Year of Birth Adjustment to Age Year of Birth Adjustment to Age
------------- ----------------- ------------- -----------------

Before 1920 + 2 1960-1969 -3
1920-1929 + 1 1970-1979 -4
1930-1939 0 1980-1989 -5
1940-1949 - 1 1990-1999 -6
1950-1959 - 2 ETC. ETC.

Form 28883 8/98 Page 20

GROUP
ANNUITY
CONTRACT

Allocated

Group Deferred Variable Annuity or Variable and Fixed Annuity

Periodic Premium

Nonparticipating

If you have any questions concerning
this Contract, please contact your
Lincoln Life representative
or the Home Office of LL.

THE LINCOLN NATIONAL
LIFE INSURANCE COMPANY

0000 Xxxxx Xxxxxxx Xxxxxx
Xxxx Xxxxx, Xxxxxxx 00000

000-000-0000

Form 28883 5/98

Exhibit 4(j)

Group Annuity Amendment

Made a part of the contract to which it is attached

The provision of this Group Annuity Amendment will be effective on January 1,
1999.

Section 3.05 of Article 3 will be amended to read as follows:

"We will credit interest daily on the Account Value in the Fixed Account. The
rate of interest credited each day, if compounded for 365 days, yields the
annual interest rate in effect for the day. We guarantee that we will credit
interest on Account Values in the Fixed Account at an effective annual rate not
less than 3.00% during all years. We may credit interest at rates in excess of
the guaranteed rate at any time.

Interest rates for each quarter will be declared and made available reasonably
in advance of that quarter.

Purchase Payments received in any quarter will earn interest at the declared
rate for that quarter and the next three quarters. When Purchase Payments are
beyond the initial four-quarter period, they will earn interest at the portfolio
rate. The portfolio rate is declared for the coming quarter and is in effect
only for that quarter. Interest rates applicable to contract loan principal are
declared for the coming quarter and are in effect only for that quarter."

The Systematic transfers or withdrawals schedule in Section 4.03 of Article 4
will be amended to read as follows:

"Transaction dates

Initial date
First Anniversary
Second Anniversary
Third Anniversary
Fourth Anniversary
Fifth Anniversary

Percentage eligible for transfer or withdrawal

20% of the balance on such date. 20% of the balance on such date.

25% of the balance on such date.

33% of the balance on such date. 50% of the balance on such date.

100% of the balance on such date

Section 8.03 of Article 8 will be amended to read as follows:

"8.03 As of the date this Contract is discontinued under Section 8.01 and if the
Plan is not subject to ERISA, no further Purchase Payments will be accepted.
However, transfers, withdrawals and loans will continue to be permitted, in
accordance with the terms of this Contract."

Section 8.031 will be added to Article 8 and will read as follows:

"8.031 As of the date this contract is discontinued under Section 8.01 and if
the Plan is subject to ERISA, you may elect to have the Participant's Account
Value remain in this Contract as provided in Section 8.03 or you may elect to
have the Account Value of the Contract paid as follows:

As of the date this Contract is discontinued, no further Purchase Payments,
transfers, withdrawals or loans will be permitted.

100% of the Account Value in the Variable Account will be subject to the CDSC
and will be paid in a cash payment as provided in Section 4.08.

The Account Value in the Fixed Account may be paid in either of the following
payment options:

a. The Account Value in the Fixed Account will be paid in accordance with the
Systematic transfers or withdrawals schedule over a 5-year period as provided
in Section 4.03. 100% of each scheduled withdrawal will be subject to the
CDSC. After the initial date, assets remaining in the Fixed Account will
continue to receive interest in the same manner as before systematic
withdrawals began, but at no less than the rate the Fixed Account is earning
on the initial date of the first systematic withdrawal less 1.50%.

b. The Account Value in the Fixed Account will be paid in a lump sum. Lincoln
Life will determine the amount payable in the Fixed Account as follows:

The amount payable will be the market value factor times the Account Value in
the Fixed Account reduced by the sum of CDSC and Account Charge times the number
of Participants. The market value factor is the lesser of 1.00 or the ratio of:

Current Bond Price
------------------
Par Value of that Bond

Xxxxxxx Life calculates at the time of contract discontinuance the Current Bond
Price to equal the price of a bond:

issued with a maturity of 6.5 years;
2. bearing interest at the weighted average of the declared interest rates in
effect as of the discontinuance date;
3. calculated to yield the Xxxxxxx Xxxxx Baa Intermediate Industrial Average for
the week in which the notice of discontinuance is received. If such average
ceases to be published, Lincoln Life will select a comparable survey.

If the amount payable, as determined above, is less than the principal in the
Fixed Account, then the amount payable will be changed to equal the principal.
For purposes of this paragraph, principal is defined as Purchase Payments
allocated to the Fixed Account plus transfers to the Fixed Account minus
withdrawals and transfers from the Fixed Account and minus any applicable CDSC
and Account Charge times the number of Participants, but no less than zero.

Your election to receive the Fixed Account in a lump sum must be done for the
primary benefit of the Participants. If, subsequent to such lump sum payment, we
are ordered by any court of competent jurisdiction to refund all or any portion
of a loss to Participants, you will reimburse such amounts to us."

Section 8.032 will be added to Article 8 and will read as follows:

"8.032 As of the date this Contract is discontinued under Section 8.02, no
further Purchase Payments, transfers, withdrawals or loans will be permitted.
Subject to applicable regulatory

requirements, as of the discontinuance date established under Section 8.02 the
Account Value will be paid in accordance with the provisions of Section 4.07."

Section 8.033 will be added to Article 8 and will read as follows:

"8.033 If the Contract is discontinued under Section 8.01 or Section 8.02, we
will send written notice to each Participant's last known address stating that
the Contract is discontinued."

The Lincoln National Life Insurance Company

Xxxxxxx X. Xxxxxxx, President

Exhibit 4(k)

LINCOLN NATIONAL
LIFE INSURANCE CON
------------------

A part of LINCOLN NATIONAL CORPORATION

0000 Xxxxx Xxxxxxx Xxxxxx, Xxxx Xxxxx, Xxxxxxx 00000

ACTIVE LIFE CERTIFICATE

Participant (you, your): [Xxxx Xxx]

Certificate Number: [xxxxxx]

Participant Year: [August 1, 1998]

Contractowner: [The Trustees of A.B.C. Company Pension Trust)

Group Annuity Contract Number: [Specimen)

Contract Effective Date: [August 1, 1998]

Employer: [A.B.C. Company]

Plan: [A.B.C. Company Pension Plan]

20 DAY RIGHT TO EXAMINE THIS CERTIFICATE - You may choose not to participate in
this Contract within 20 days of receiving this certificate. You must return this
certificate to Lincoln Life and state in writing that you do not wish to
participate in this Contract. However, if this is not the first certificate you
have received under this Contract, the free-look period does not apply. Lincoln
Life will refund the value of any Purchase Payments allocated to the Variable
Account and/or the Fixed Account.

ALL VALUES PROVIDED BY THIS CERTIFICATE, WHEN BASED ON THE INVESTMENT EXPERIENCE
OF A SEPARATE ACCOUNT, ARE VARIABLE AND ARE NOT GUARANTEED AS TO DOLLAR AMOUNT.

Table of Contents

Provision Page

Certificate Specifications..............................3
Special Terms...........................................4
Purchase Payments.......................................5
Fixed Account...........................................5
Variable Account........................................6
Transfers...............................................6
Withdrawals.............................................7
Annuity Options.........................................7
Loan....................................................7
Death Benefit...........................................8

General Provisions......................................9

CERTIFICATE SPECIFICATIONS
--------------------------

VARIABLE ACCOUNT:

Lincoln Life Variable Annuity Account Q. There are currently 14 Subaccounts in
the Variable Account. Purchase Payments may be directed to any of the available
Subaccounts, subject to limitations. The amounts allocated to each Subaccount
will be invested at net asset value in the shares of one of the regulated
investment companies. The Funds and Series are:

1. [Lincoln National Aggressive Growth Fund]
2. [Lincoln National Bond Fund]
3. [Lincoln National Capital Appreciation Fund]
4. [Lincoln National Equity-income Fund]
5. [Lincoln National Global Asset Allocation Fund]
6. [Lincoln National Growth and Income Fund]
7. [Lincoln National International Fund]
8. [Lincoln National Managed Fund]
9. [Lincoln National Money Market Fund]
10. [Lincoln National Social Awareness Fund]
11. (Lincoln National Special Opportunities Fund]
12. [Trend Series]
13. [Decatur Total Return Series]
14. [Global Bond Series]

See the VARIABLE ACCOUNT provision of this certificate for provisions governing
any substitution or elimination of Funds or Series.

ANNUAL MORTALITY AND EXPENSE RISK CHARGE: [1.002%] This charge is applicable to
the Subaccounts under the Variable Account.

FIXED ACCOUNT GUARANTEED INTEREST RATE: [3.00%]

ANNUAL ACCOUNT CHARGE: [$25.00]
On the last day of the Participant Year, the account charge will be deducted
from the Account Value. Such amount will be deducted from the Account Value on a
pro rata basis based on the balances held on such date in the Fixed Account and
Variable Account. The full account charge will be deducted upon withdrawal of
the entire Account Value.

CONTINGENT DEFERRED SALES CHARGE (CDSC):

Withdrawal During
Contract Year 1 2 3 4 5 6 7 8 9 10+

CDSC (as a [6] % [61 % [6] % [6] % [5) % [4] % [3] % [2] % [1] % [0] %
percentage of
withdrawal amount)

There will be no CDSC after the Contract has been in force for [9] complete
Contract Years.

LIMITATIONS ON TRANSFERS AND WITHDRAWALS:

a) A transfer of funds may be directed from one Subaccount to another
Subaccount or to the Fixed Account. A transfer of Account Value may be
directed from the Fixed Account to one or more Subaccounts of the Variable
Account, subject to the limitations described in paragraph (b).

b) A transfer from the Fixed Account or a withdrawal from the Fixed Account
for any reason not specified in (e) will be subject to the following
limitations:

Page 3

Periodic Elective Transfers or Withdrawals - The cumulative percentage limit
available under this paragraph (b) for a transfer or withdrawal is 20% in any
365 day period. The cumulative percentage is the sum of all transfers and
withdrawals under this paragraph (b), in the preceding 364 day period plus the
amount to be transferred or withdrawn under this paragraph (b), divided by the
then current Account Value in the Fixed Account. A cumulative percentage
exceeding 20% in any 365 day period will not be allowed.

Systematic Transfers or Withdrawals - A scheduled transfer or withdrawal of the
entire Account Value in the Fixed Account may be elected over a 5 year period.
The timing and percentage of each transfer or withdrawal is indicated in the
following schedule.

TRANSACTION DATES PERCENT ELIGIBLE FOR TRANSFER OR WITHDRAWAL
Initial date 20% of the balance on such date
First anniversary 20% of the balance on such date
Second anniversary 20% of the balance on such date
Third anniversary 20% of the balance on such date
Fourth anniversary 50% of the balance on such date
Fifth anniversary 100% of the balance on such date.

If Systematic Transfers or Withdrawals are elected, Periodic Elective Transfers
or Withdrawals will not be available during the period of scheduled payments.
This election may at any time after the initial date be rescinded. In this
event, Periodic Elective Transfers or Withdrawals will not be available until
the 1 year anniversary of the last Systematic Transfer or Withdrawal made before
rescinding the election.

If Systematic Transfers or Withdrawals are elected and a Periodic Elective
Transfer or Withdrawal was made within the last 364 day period, the payment due
on the initial date will be reduced by the sum of any Periodic Elective Transfer
or Withdrawal made within the last 364 day period.

If Systematic Transfers or Withdrawals are elected, no further Purchase Payments
may be allocated to the Account Value in the Fixed Account unless the election
is rescinded.

c) Subject to the following provisions and the limitations set forth in
paragraph (b), a partial withdrawal, without being subject to CDSC, of the
Account Value may be requested during the Contract Year for any reason
other than those specified in paragraph (e).

The cumulative percentage limit available under this paragraph (c) for partial
withdrawal, without being subject to the CDSC, is 20% in any Contract Year. The
cumulative percentage is the sum of all withdrawals under this paragraph (c)
during the Contract Year plus the amount to be withdrawn under this paragraph
(c) divided by the then current Account Value.

Partial withdrawals under this paragraph (c) exceeding the 20% cumulative
percentage will be subject to the CDSC.

d) If you request 100% of the Account Value for any reason other than those
specified in paragraph (e), the Account Value will be distributed as
follows:

100% of the Account Value in the Variable Account will be subject to the CDSC
and will be paid in a cash payment as provided in the WITHDRAWAL provision of
this certificate.

The Account Value in the Fixed Account will be paid in accordance with the
Systematic Withdrawal Schedule over a 5 year period as provided in paragraph (b)
of this certificate. 100% of each scheduled withdrawal will be subject to the
CDSC.

e) Withdrawals of Account Value will be allowed during the life of the
Contract without being subject to CDSC, if the withdrawal is for one of the
following reasons:

. Participant's death, disability, retirement or termination of employment,
excluding termination of employment due to Plan termination, plant
shutdown, or any other program instituted by the Participant's employer
which would reduce the work force by more than 20%.

. Participant hardship situation as allowed by the Plan.

. To purchase an annuity option under the Contract on behalf of the
Participant or their Beneficiary.

Page 4

. Pursuant to a Qualified Domestic Relations Order (QDRO).

A withdrawal from the Account Value for any reason outlined in this paragraph
(e) is not subject to the provisions of paragraph (b), (c) or (d).

LOAN SET-UP CHARGE: [$35.00]

Page 5

SPECIAL TERMS

Account Value - Value maintained under the Contract on your behalf. The value
may be maintained in either the Fixed Account, the Variable Account or both,
depending on allocations.

Accumulation Unit - A unit of measure used to calculate the variable Account
Value during the accumulation period.

Annuitant and Contingent Annuitant - The persons upon whose lives the Annuity
Payouts made after the Annuity Commencement Date will be based.

Annuity Commencement Date - The Valuation Date when money is withdrawn for
payment of Annuity Payouts under the annuity option selected.

Code - This is the Internal Revenue Code of 1986, as amended.

Contingent Deferred Sales Charge (CDSC) - This charge is assessed on certain
premature withdrawals of the Account Value, calculated according to the Contract
provisions.

Contract - The agreement between the Contractowner and Lincoln Life providing a
variable annuity to fund the Plan.

Contractowner - The Contractowner named on the cover of this certificate.

Contract Year - This is the 12 month period which begins on the Contract
effective date or on the anniversary of the effective date.

ERISA - This is the Employee Retirement Income Security Act of 1974.

Fixed Account - An account established for the Contract by Lincoln Life which is
a part of the general assets of Lincoln Life.

Funds - Any of the mutual funds into which Purchase Payments allocated to the
Variable Account are indirectly invested.
Home Office - The Lincoln National Life Insurance Co., 0000 Xxxxx Xxxxxxx
Xxxxxx, Xxxx Xxxxx, Xxxxxxx 00000 or an institution designated by us.

Lincoln Life (we, us, our) - The Lincoln National Life Insurance Co.
Net Asset Value Per Share - The value of a Fund or Series share calculated in
accordance with the Fund's or Series' prospectus.

Participant (you, your) - A person defined as a Participant in the Plan, who has
enrolled under the Contract and Lincoln Life maintains an Account Value.

Participant Year - This is the 12 month period which begins on the Participant
effective date as set forth on the cover page of this certificate or on the
anniversary of the Participant effective date.

Pending Allocation Account - This is an account established under the Variable
Account that invests Purchase Payments received without allocation instructions
in shares of a money market mutual fund.

Plan - The Plan or arrangement named on the cover of this certificate, which
includes any employer based arrangement whether or not considered a plan under
State or Federal law.

Page 6

Series - Any of the underlying portfolios of a Fund in which Purchase Payments
allocated to the Variable Account are indirectly invested.

Subaccount - That portion of the Variable Account which invests in shares of a
particular Fund or Series. There is a separate Subaccount that corresponds to
each Fund and Series.

Valuation Date - Each day the New York Stock Exchange (NYSE) is open for trading
and we are open for business.

Valuation Period - The period commencing at the close of trading on the NYSE on
a Valuation Date and ending at the close of trading on the NYSE on the next
succeeding Valuation Date.

Variable Account - The segregated investment account into which Lincoln Life
sets aside and invests the variable assets attributable to this variable annuity
Contract.

PURCHASE PAYMENTS

Purchase Payments under the Contract may be allocated to the Variable Account
and/or the Fixed Account in 1% increments.

If complete allocation instructions have not been received by us in order for us
to perform our duties under the Contract, we will direct such Purchase Payments
to the Pending Allocation Account as described in the SPECIAL TERMS.

We will follow up with the Contractowner monthly for a period of 90 days for
allocation instructions for Account Value in the Pending Allocation Account as
described in the SPECIAL TERMS.

Within 2 business days of receipt of complete allocation instructions, the
Account Value in the Pending Allocation Account will be transferred to the
accounts as instructed.

If allocation instructions are not received after the 90 days notice, we will
refund to the Contractowner, the Purchase Payments in the Pending Allocation
Account together with earnings thereon (unless applicable ERISA requirements
preclude return on earnings) within 105 days of the date of receipt of the
initial Purchase Payment.

The Pending Allocation Account will only be used for the purpose mentioned in
this section; you or the Contractowner may not direct a portion of Purchase
Payments to this Subaccount. Purchase Payments directed to the Pending
Allocation Account will not be afforded the same rights as Purchase Payments
under the Contract. The following provisions under this certificate will not be
applicable: the Account Charge described in the CERTIFICATE SPECIFICATIONS,
TRANSFERS, WITHDRAWALS, ANNUITY OPTIONS and LOAN.

Purchase Payments in any one Contract Year which exceed twice the amount of
Purchase Payments made in the first Contract Year may be made only with our
permission. If Purchase Payments are stopped, the Account Value will remain in
force as paid-up. Purchase Payments may resume at any time until the Annuity
Commencement Date, a request to withdraw the entire Account Value or payment of
any death benefit, whichever comes first.

FIXED ACCOUNT

Periodically, we will declare an interest rate and the time period for which
that interest rate will apply to Purchase Payments received. [The Contract will
credit an interest rate for this time period, which will equal the declared
interest rate plus 1.00%.] [OR] [The Contract will credit an interest rate for
this time period which will equal the declared interest rate plus 0.50%.] After
the expiration of this time period, the Contract will credit an interest rate,
not to be less than the rate shown in the CERTIFICATE SPECIFICATIONS.

Page 7

All Account Value maintained in the Fixed Account will be guaranteed against
loss of principal.

VARIABLE ACCOUNT
----------------

Purchase Payments may be directed to any of the available Subaccounts. The
Purchase Payments allocated to each Subaccount will be applied to purchase
Accumulation Units at the Accumulation Unit value next calculated after receipt
at our Home Office.

We will use each Purchase Payment allocated to the Variable Account to buy
Accumulation Units in the Subaccount(s) selected by you. The number of
Accumulation Units bought will be determined by dividing the amount directed to
the Subaccount by the dollar value of an Accumulation Unit in that Subaccount as
of the end of the Valuation Period during which the Purchase Payment is received
at our Home Office. The number of Accumulation Units held for the Variable
Account will not be changed by any change in the dollar value of Accumulation
Units in any Subaccount.

Purchase Payments allocated to the Variable Account are converted into
Accumulation Units. The number of Accumulation Units resulting from each
Purchase Payment is equal to the Purchase Payment divided by the value of an
Accumulation Unit for the Valuation Period during which the Purchase Payment is
allocated to the Variable Account. The Accumulation Unit value for each
Subaccount was or will be arbitrarily established at the inception of the
Subaccount. It may increase or decrease from Valuation Period to Valuation
Period. The Accumulation Unit value for a Subaccount for any later Valuation
Period is determined as follows.

1. The total value of Fund or Series shares held in the Subaccount is
calculated by multiplying the number of Fund or Series shares owned by the
Subaccount at the beginning of the Valuation Period by the Net Asset Value
Per Share of the Fund or Series at the end of the Valuation Period, and
adding any dividend or other distribution of the Fund or Series if an ex-
dividend date occurs during the Valuation Period; minus

2. The liabilities of the Subaccount at the end of the Valuation Period; such
liabilities include daily charges imposed on the Subaccount, and may
include a charge or credit with respect to any taxes paid or reserved for
by us that we determine as a result of the operations of the Variable
Account; and

3. The result of 2. is divided by the outstanding number of Accumulation Units
in the Subaccount at the beginning of the Valuation Period.

The daily charges imposed on a Subaccount for any Valuation Period are equal to
the daily mortality and expense risk charge multiplied by the number of calendar
days in the Valuation Period.

The assets of the Variable Account equal to its reserves and other liabilities
will not be charged with the liabilities arising from any other part of our
business.

The Accumulation Unit value may increase or decrease the dollar value of
benefits under the Contract.

TRANSFERS
---------

A transfer of Account Value will be subject to the provisions outlined under the
LIMITATIONS ON TRANSFERS

AND WITHDRAWALS in the CERTIFICATE SPECIFICATIONS of this certificate.

There may not be more than one transfer in any 30 day period. We reserve the
right to further limit the number of transfers.

Page 8

There is no charge for a transfer. However, we reserve the right to impose a
charge in the future for any transfers.

WITHDRAWALS
-----------

A withdrawal of Account Value will be subject to the provisions outlined under
LIMITATIONS ON TRANSFERS AND WITHDRAWALS in the CERTIFICATE SPECIFICATIONS of
this certificate.

ANNUITY OPTIONS
---------------

A fixed Annuity Payout is an annuity option which we guarantee the amount of
each Annuity Payout as long as the annuity is payable. A fixed Annuity Payout
will be purchased using the 1983 'a' Individual Annuity Mortality Table,
modified, with an assumed interest rate of return of 3.00% per year and a 2.00%
expense load.

We will provide you with a retirement certificate when Annuity Payouts begin.
The certificate will be issued showing the amount and terms of the purchased
annuity.

LOAN
----

The maximum loan amount is generally equal to 50% of the Account Value, not to
exceed a total of $50,000.00 on all outstanding loans you may have under all
plans. For plans not subject to ERISA, if 50% of the total Account Value is less
than $10,000.00, you can borrow the Account Value minus restricted dollars,
provided however, if the Plan is governed by ERISA, the maximum loan amount is
equal to 50% of the Account Value in addition to other restrictions contained in
this paragraph. The restricted dollars are a minimum of $300.00 plus any
Federal/State tax to be withheld, 1 year's contract loan interest and CDSC on
loan principal and loan interest. If there has been a loan in the preceding 12
month period, the $50,000.00 maximum loan limit is reduced by the excess of the
highest outstanding balance of loans during the preceding 12 month period over
the outstanding current loan balance.

The loan rate is adjustable, which means that it may change from time to time. A
loan's initial interest rate will be based on the declared interest rate in
effect at the time a loan is established and will apply for that contract loan
year. The declared interest rate will be determined monthly and will be equal to
Xxxxx'x Cor-

Page 9

porate Bond Yield monthly average for the calendar month two months prior to the
date the loan rate is declared, rounded down to the next 0.25%. The loan
interest rate at any time will not exceed the maximum interest rate allowed in
the state where the Contract is issued. If the average is no longer made
available, then the declared interest rate will be a comparable rate acceptable
to the regulatory authorities.

During the existence of a contract loan, the amount of the contract loan
principal will continue to earn interest as specified in the FIXED ACCOUNT
provision of this certificate.

Minimum loan payments of principal and interest must be paid in level amortized
payments and must be no less often than quarterly. The minimum payment is
$80.00. The contract loan may be repaid in full at any time while the Contract
is in force and prior to the Annuity Commencement Date.

If the required loan payment is not paid in full within 90 days after the date
the payment is due, the total outstanding loan balance will be determined to be
in default and no additional loan payments will be accepted. If your December
31, 1988 Grandfathered Balance is sufficient, the defaulted amount will be
deducted from the Account Value following the 90-day grace period. In addition,
if allowed by the Plan, any amounts equal to employer Purchase Payments and
earnings on those Purchase Payments will be deducted from the Account Value
following the 90-day period. Any remaining defaulted amount will be deducted
from the Account Value when one of the following events occur: termination of
service with the employer, attainment of age 59 1/2, disability, or death.

If we receive a request to withdraw the entire Account Value while there is an
outstanding loan, the Account Value will be reduced by the amount of the
outstanding loan plus loan interest due. Upon your death, we will pay the
Beneficiary the Account Value less the outstanding loan and loan interest due.

We will charge a loan set-up charge as specified in the CERTIFICATE
SPECIFICATIONS, each time a loan is established. The amount will be withdrawn
from the Account Value.

DEATH BENEFIT
-------------

If you are a Participant under a Plan that is subject to ERISA and die prior to
the Annuity Commencement Date, a death benefit may be paid by the Contractowner.

If you are a Participant under a 403(b) Plan that is not subject to ERISA and
you die prior to the Annuity Commencement Date, the following provisions will
apply to you.

Upon receipt of due proof of death we will pay the Beneficiary, if one is
living, a death benefit equal to the Account Value less any outstanding loan
balance.

We will calculate the death benefit as of the end of the Valuation Period during
which we receive due proof of death and the election of a form of benefit.

Due proof of death will be a certificate of death, a copy of the certified
statement of death from the attending physician, a copy of a certified decree of
a court of competent jurisdiction as to the finding of death, or any other proof
satisfactory to us.

All death benefit payments will be subject to the laws and regulations governing
death benefits.

Page 10

Unless otherwise provided in the Beneficiary designation, if no Beneficiary
survives you, the death benefit will be paid in one sum to your estate.

GENERAL PROVISIONS
------------------

The Contract between us and the Contractowner may be changed or amended in
accordance with its terms Such changes do not require you or your Beneficiary's
consent. Any change will not adversely affect Purchase Payments received before
the effective date of the change unless such change was required by law.

Nothing in the Contract impairs any right granted to you by this certificate or
the applicable state insurance code. You may review the Contract by contacting
the Contractowner.

A failure by us to insist upon the strict performance of any provision of the
Contract will not be construed a waiver of any of our rights for future actions.

The Contract, together with the Contractowner's application and any riders or
endorsements, constitutes the entire Contract between the Contractowner and us.

Federal, state and local government premium tax, if applicable, will be deducted
from either the Purchase Payment when received or at time of withdrawal or
annuitization.

Any notice required by this certificate must be delivered to us at: The Lincoln
National Life Insurance Company, 0000 Xxxxx Xxxxxxx Xxxxxx, Xxxx Xxxxx, XX
00000; and notices to you will be delivered to you at the address shown on our
records.

Page 11

ACTIVE
LIFE
CERTIFICATE

If you have any questions concerning
this certificate, please contact your
Lincoln Life representative
or the Home Office of LL.

THE LINCOLN NATIONAL
LIFE INSURANCE COMPANY

0000 Xxxxx Xxxxxxx Xxxxxx
Xxxx Xxxxx, Xxxxxxx 00000

000-000-0000

Exhibit 4(L)

Group Annuity Amendment

Made a part of the certificate to which it is attached

The provisions of this Group Annuity Amendment will be effective on January 1,
1999.

The FIXED ACCOUNT provisions of this certificate will be amended to read as
follows:

"Interest will be credited daily on the Account Value in the Fixed Account. The
rate of interest credited each day, if compounded for 365 days, yields the
annual interest rate in effect for the day. We guarantee that we will credit
interest on Account Value in the Fixed Account at an effective annual rate not
less than the rate shown in the CERTIFICATE SPECIFICATIONS, during all years.

Interest rates for each quarter will be declared and made available reasonably
in advance of that quarter.

The Systematic Transfers or Withdrawals schedule shown in paragraph (b) of
LIMITATIONS ON TRANSFERS AND WITHDRAWALS shown in the CERTIFICATE SPECIFICATIONS
will be amended to read as follows:

"Transaction dates Percentage eligible for transfer or withdrawal
Initial date 20% of the balance on such date.
First Anniversary 20% of the balance on such date.
Second Anniversary 25% of the balance on such date.
Third Anniversary 33% of the balance on such date.
Fourth Anniversary 50% of the balance on such date.
Fifth Anniversary 100% of the balance on such date."

The Lincoln National Life Insurance Company

Xxxxxxx X. Xxxxxxx, President

Document Metadata

Table of Contents

INSERT LINCOLN NATIONAL LIFE INSURANCE CO. LOGO] GROUP ANNUITY CONTRACT This Contract is issued in consideration of the application of the Contractowner and of the payment of Contributions as provided in this Contract. This Contract is delivered in...

Document Metadata