CHANGE OF INSURED EMPLOYEE BENEFIT RIDER

This extra benefit Rider is attached to and made a part of this Policy.

CHANGE OF INSURED EMPLOYEE

On any premium due date during the continuance of this Policy and this rider, an
Insured Employee may be substituted on this Policy for the life of a new Insured
Employee provided:

1.        We are:

          (a)  Furnished evidence of insurability for the new Insured Employee
               satisfactory to Us;

          (b)  Furnished evidence that the Owner has an insurable interest in
               the life of the new Insured Employee;

          (c)  Paid the charge, if any, for making the substitution;

          (d)  Furnished written consent by the assignee, if any, to the
               substitution of this Policy; and

2.        the conditions set forth below are met.

CONDITIONS OF SUBSTITUTION

The amended coverage will become effective on the substitution date provided the
initial premium to continue the amended coverage is paid no later than such
substitution date. The Effective Date of coverage for the new Insured Employee
will be the same as the Effective Date for the substituted Insured Employee.

Premiums charged for the amended coverage will be according to Our rates in
effect for the new Insured Employee's attained age.

The Specified Amount and Death Benefit Option under the amended coverage on the
life of the new Insured Employee will be the same as on the substituted Insured
Employee at the time of substitution, unless otherwise agreed to by the Owner
and Us. The Specified Amount as shown in the Exhibit of Insureds may be subject
to upward adjustment if such is required by the Internal Revenue Code to
maintain the amended Policy as a life insurance contract. Monthly deductions
under the amended coverage will commence based on the new Insured Employee's
attained age. The initial cash value of the amended coverage will be the same as
the then current cash value of this Policy less (a) the portion of the monthly
deduction allocated to the new Insured Employee for the Policy Month following
the substitution date and (b) any charges, not to exceed $250, for making the
substitution and issuing the amended coverage.

The amended coverage may include provisions for any type of supplementary
benefits being issued by Us at the new Insured Employee's attained age on the
substitution date with the type of policy applied for, subject to Our rules then
in effect for including such benefits.

The periods with respect to the new Insured Employee specified in the "Suicide"
and "Incontestability" provisions of the amended policy will be measured from
the substitution date.

Unless provided otherwise, the Owner of this Policy will be the Owner and the
Beneficiary of the amended policy.

TERMINATION

This rider and all rights provided under it will terminate automatically upon
whichever of the following occurs first:

1.       Nonpayment of any premium for the amended coverage when due or within
         the grace period for such premium,

2.       Surrender or other termination of this Policy, or

3.       The date when paid-up insurance becomes effective under this Policy.

POLICY PROVISIONS

Except as provided above, this rider is subject to all the terms of this Policy.



LR493                                                         NY



EFFECTIVE DATE

This rider becomes effective as of its date of issue which is the Date of Issue
of this Policy unless a later date is shown here.

This Rider is attached to and made a part of this Policy. It is signed for LLANY
on its Date of Issue.

Issued by Lincoln Life & Annuity Company of New York.



LR493                                                         NY