Lincoln Lifetime Income^SM Advantage

Lincoln Lifetime Income^SM Advantage, an optional feature available for an additional charge with Lincoln variable annuities, can help provide you with lifetime income, protection from market volatility, investment growth - regardless of market results - and the flexibility to take additional withdrawals or change options, if your needs change in the future.

Lincoln Lifetime Income^SM Advantage offers:

• Lifetime income with guaranteed growth - When you're ready to start taking a retirement income, Lincoln Lifetime Income^SM Advantage can provide annual withdrawals for life, consisting of 5% of your contract's Guaranteed Amount. With Lincoln Lifetime Income^SM Advantage, you can receive 5% enhancements to your contract's Guaranteed Amount if the market is down, or lock in the higher account value if the market is up more than 5%. These step-ups are effective for a minimum of 10 years or through age 85. If there is a market-driven step-up, a new 10-year period will begin and a new charge may apply at this time.  Lincoln Lifetime Income^SM Advantage requires that certain investment allocations be met - see your Lincoln representative or a current variable annuity products prospectus for details.
• Flexibility - If you no longer need to take income payments, you can stop withdrawals and continue to grow your savings for when you do. And, you can choose the investment allocation that's right for you. As your needs change, you have the ability to take advantage of Lincoln's other income features, such as i4LIFE^®;Advantage.
• Nursing home enhancement - If you need nursing home care, the nursing home enhancement can double your lifetime withdrawal amount (up to 10% of the Guaranteed Amount) to cover the additional expenses. You must be at least age 59 1/2 (single option) or 65 (joint option) and cannot be under nursing home care the year before or five years after electing the feature. A client must be in a nursing home care for a minimum of 90 consecutive days.

• Principal back guarantee - With Lincoln Lifetime Income^SM Advantage Plus, you can elect to get your initial investment back after seven years, if no withdrawals are taken and your account value is lower than your initial Guaranteed Amount. This separate feature is available for an additional charge, and additional investment restrictions apply.

This feature may not be available with certain bonus products.

There is no additional tax deferral benefit for contracts purchased in an IRA or other tax-qualified plan, since these are already afforded tax-deferred status. Therefore, an annuity should only be purchased in an IRA or qualified plan if the client values some of the other features of the annuity and is willing to incur any additional costs associated with the annuity to receive such benefits.

This material was prepared to support the promotion and marketing of a variable annuity product. Lincoln Financial Group® affiliates, their distributors, and their respective employees, representatives and/or insurance agents do not provide tax, accounting or legal advice. Any tax statements contained herein were not intended or written to be used, and cannot be used for the purpose of avoiding U.S. federal, state or local tax penalties. Clients should consult their own independent advisor as to any tax, accounting or legal statements made herein.

Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates.

Insurance products are  issued by The Lincoln National Life Insurance Company (Lincoln), Fort Wayne, IN, and distributed by Lincoln Financial Distributors, Inc., a broker/dealer. The Lincoln National Life Insurance Company does not solicit business in the state of New York, nor is it authorized to do so. Contractual obligations are backed by the claims-paying ability of The Lincoln National Life Insurance Company.

Products and features are subject to state availability. Limitations and exclusions may apply.

Variable products are sold by prospectus. Consider the investment objectives, risks, charges, and expenses of the variable product and its underlying investment options carefully before investing. The prospectus contains this and other information about the variable product and its underlying investment options. A prospectus is available on LincolnFinancial.com or you may request one from your registered representative. Read it carefully before investing.

LCN:200802-2013168