Exhibit 4h

                          VARIABLE ANNUITY AMENDMENT


This Variable Annuity Amendment is made a part of the Contract to which it is
attached (this Contract).

The following language shall replace part "3" of the fourth paragraph of Section
2.04 (VALUATION OF ACCUMULATION UNITS) of this Contract:

  3. is a daily factor representing the mortality and expense risk and
     administrative charge deducted from the Sub-account adjusted for the number
     of days in the Valuation Period. On an annual basis this charge will not
     exceed [1.25%].

The following language shall replace the second paragraph of the Determination
of Amounts provision in Section 2.12 (DEATH BENEFITS) of this Contract:

     The EGMDB is equal to the greatest of the following three amounts:

     1)  The current Contract Value as of the date on which the death claim is
         approved by LNL for payment.

     2)  The sum of all Purchase Payments minus withdrawals, partial
         annuitizations and premium tax (if any) made, effected or incurred.

     3)  The highest Contract Value on the Contract Date or on any Contract Date
         anniversary (determined before the allocation of any Purchase Payments
         on that Contract Date anniversary) prior to the 81st birthday of the
         deceased individual (Owner, Joint Owner, or Annuitant) and prior to the
         date of death of the individual (Owner, Joint Owner or Annuitant) for
         whom a death claim is approved by the LNL Home Office for payment. The
         highest Contract Value is adjusted for certain transactions. It is
         increased by Purchase Payments made on or after that Contract Date
         anniversary on which the highest Contract Value is obtained. It is
         decreased by partial withdrawals, partial annuitizations and premium
         tax (if any) made, effected or incurred on or after that Contract Date
         anniversary on which the highest Contract Value is obtained.



                  The Lincoln National Life Insurance Company



                        Nancy J. Alford, Vice President