Description of Amendment to LNC Employees

EX-10.(D) 5 dex10d.htm DESCRIPTION OF AMENDMENT TO LNC EMPLOYEES Description of Amendment to LNC Employees

Exhibit 10(d)

Description of Amendment to Lincoln National Corporation Employees’ Supplemental Pension Benefit Plan, Effective January 1, 1983 (nonqualified pension benefits):

Effective January 1, 2005: removal of the existing cap on the amount of annual bonus (50% of bonus in excess of $100,000) that qualifies as compensation eligible for pension benefits.