Common use of Accidental Death Benefits Clause in Contracts

Accidental Death Benefits. None JUMBO LIMITS The ceding company shall not cede automatically to The Guardian any risk on an individual life if the all company amount of Life Insurance in force plus the amount applied for exceeds the following: Ages Preferred - Class 4 Class 5 - 16 0 - 15 $ 10,000,000 $ 5,000,000 16 - 70 15,000,000 10,000,000 71 - 75 10,000,000 2,750,000 Over 75 2,750,000 2,750,000 EXHIBIT D ALLOWANCE SCHEDULE [Information has been redacted as confidential] EXHIBIT E MODIFIED COINSURANCE RESERVE ADJUSTMENT The ceding company shall establish and maintain life reserves on the policies reinsured under this agreement. The Guardian shall share in these reserves by means of a modified coinsurance reserve adjustment (MRA). The Annual MRA shall be computed by deducting (a) the reserves on December 31st of the preceding calendar year on the portions of the policies reinsured under the terms of this contract, with one year’s interest as defined below from (b) the reserves on December 31st of the current calendar year on the portions of the policies reinsured on that date. Reserves refer to statutory reserves held in the Life Insurance sections of the general account and separate account reserve exhibits. The interest in the MRA calculation is defined as follows: for variable coverages the interest shall equal the investment earnings credited to the policies; for fixed coverages the interest rate shall be the general account rate allocated to the non-variable coverages. (The investment risk on the non-variable coverages is insignificant. These coverages include a yearly renewable term rider, extended term insurance and non-participating fixed reduced paid up insurance resulting from the variable coverage.) The monthly MRA shall be estimated. Ceding Company: The Guardian Insurance and Annuity Company, Inc. Reinsurer: The Guardian Life Insurance Company of America Summary Monthly Report For , 19 First Year Life Premiums ________________ Scheduled ____________ Unscheduled ____________ General Account ____________ First Year Disability Premiums +________________ Renewal Life Premiums +________________ Scheduled ____________ Unscheduled ____________ General Account ____________ Renewal Disability Premiums +________________ First Year Allowances -________________ Renewal Allowances -________________ Cash Value Payments -________________ Death Claims Payments -________________ Interest on Death Claims -________________ Claim Expense Reimbursements -________________ Disability Claim Payments -________________ Mean Reserve Adjustment ________________ Reserve interest +____________ Reserve increase -____________ Total Amount due The Guardian or (ceding company) ________________ EXHIBIT F - 3 Ceding Company: The Guardian Insurance and Annuity Company, Inc. Reinsurer: The Guardian Life Insurance Company of America Quarterly Reserve Report for Reserve Credit Taken Reserves as of , 19

Accidental Death Benefits. None JUMBO LIMITS 90% of each policy up to a maximum of $500,000 in all companies. The ceding company shall not cede automatically to The Guardian any risk on an individual life if the all company amount of Life Insurance in force plus the amount applied for exceeds the following: Ages Preferred - Class 4 Class 5 - 16 0 - 15 $ 10,000,000 $ 5,000,000 16 - 70 15,000,000 10,000,000 71 - 71- 75 10,000,000 2,750,000 Over 75 2,750,000 2,750,000 REVISION 2 - effective 1/1/97 EXHIBIT D ALLOWANCE SCHEDULE [Information has been redacted as confidential] EXHIBIT E MODIFIED COINSURANCE RESERVE ADJUSTMENT The ceding company shall establish and maintain life reserves on the policies reinsured under this agreement. The Guardian shall share in these reserves by means of a modified coinsurance reserve adjustment (MRA). The Annual MRA shall be computed by deducting (a) the reserves on December 31st of the preceding calendar year on the portions of the policies reinsured under the terms of this contract, with one year’s interest as defined below from (b) the reserves on December 31st of the current calendar year on the portions of the policies reinsured on that date. Reserves in the mean reserve adjustment refer to statutory reserves held in the Life Insurance sections of the general account and separate account reserve exhibitsfund balances. The interest in the MRA calculation is defined as follows: for variable coverages the interest shall equal the investment earnings credited to the policies; for fixed coverages the interest rate shall be the general account rate allocated to the non-variable coveragesfunds. (The investment risk on the non-variable coverages is insignificant. These coverages include a yearly renewable term rider, extended term insurance and non-participating fixed reduced paid up insurance resulting from the variable coverage.) The monthly MRA shall be estimated. REVISION 1 - effective 9/30/96 EXHIBIT F REPORTING REQUIREMENTS EXHIBIT F - 1 Ceding Company: The Guardian Insurance and Annuity Company, Inc. Reinsurer: The Guardian Life Insurance Company of America Summary Monthly Report For , 19 First Year Life Premiums ________________ Scheduled _____________ Unscheduled _____________ General Account _____________ First Year Disability Premiums +_______________ First Year Accidental Death Benefit Premiums +_______________ Renewal Life Premiums +________________ Scheduled _____________ Unscheduled _____________ General Account _____________ Renewal Disability Premiums +_______________ Renewal Accidental Death Benefit Premiums +_______________ First Year Allowances -________________ Renewal Allowances -________________ Cash Value Payments -________________ Death Claims Payments -________________ Interest on Death Claims -________________ Claim Expense Reimbursements -________________ Disability Claim Payments -________________ Mean Reserve Adjustment ________________ Reserve interest +____________ Reserve increase -____________ Total Amount due The Guardian or (ceding company) ________________ REVISION 2 - effective 1/1/97 EXHIBIT F - 3 2 Ceding Company: The Guardian Insurance and Annuity Company, Inc. Reinsurer: The Guardian Life Insurance Company of America Quarterly Reserve Report Policy Exhibit for Reserve Credit Taken Reserves as of , 1919 Current Period

Accidental Death Benefits. None JUMBO LIMITS The ceding company shall not cede automatically to The Guardian any risk on an individual life if the all company amount of Life Insurance in force plus the amount applied for exceeds the following: Ages Preferred - Class 4 Class 5 - 16 0 - 15 $ 10,000,000 $ 5,000,000 16 - 70 15,000,000 10,000,000 71 - 75 10,000,000 2,750,000 Over 75 2,750,000 2,750,000 EXHIBIT D ALLOWANCE SCHEDULE [Information has been redacted as confidential] EXHIBIT E MODIFIED COINSURANCE RESERVE ADJUSTMENT The ceding company shall establish and maintain life reserves on the policies reinsured under this agreement. The Guardian shall share in these reserves by means of a modified coinsurance reserve adjustment (MRA). The Annual MRA shall be computed by deducting (a) the reserves on December 31st of the preceding calendar year on the portions of the policies reinsured under the terms of this contract, with one year’s interest as defined below from (b) the reserves on December 31st of the current calendar year on the portions of the policies reinsured on that date. Reserves refer to statutory reserves held in the Life Insurance sections of the general account and separate account reserve exhibits. The interest in the MRA calculation is defined as follows: for variable coverages the interest shall equal the investment earnings credited to the policies; for fixed coverages the interest rate shall be the general account rate allocated to the non-variable coverages. (The investment risk on the non-variable coverages is insignificant. These coverages include a yearly renewable term rider, extended term insurance and non-participating fixed reduced paid up insurance resulting from the variable coverage.) The monthly MRA shall be estimated. EXHIBIT F - 1 Ceding Company: The Guardian Insurance and Annuity Company, Inc. Reinsurer: The Guardian Life Insurance Company of America Summary Monthly Report For , 19 First Year Life Premiums ________________ Scheduled ____________ Unscheduled ____________ General Account ____________ First Year Disability Premiums +________________ Renewal Life Premiums +________________ Scheduled ____________ Unscheduled ____________ General Account ____________ Renewal Disability Premiums +________________ First Year Allowances -________________ Renewal Allowances -________________ Cash Value Payments -________________ Death Claims Payments -________________ Interest on Death Claims -________________ Claim Expense Reimbursements -________________ Disability Claim Payments -________________ Mean Reserve Adjustment ________________ Reserve interest +____________ Reserve increase -____________ Total Amount due The Guardian or (ceding company) ________________ EXHIBIT F - 3 Ceding Company: The Guardian Insurance and Annuity Company, Inc. Reinsurer: The Guardian Life Insurance Company of America Quarterly Reserve Report for Reserve Credit Taken Reserves as of , 19

Accidental Death Benefits. None JUMBO LIMITS The ceding company shall not cede automatically Ages Standard-Table 6 Over Table 6 ---- ---------------- ------------ 0-65 [Omitted] [Omitted] Over 65 [Omitted] [Omitted] SCHEDULE B (Continued) In addition to The Guardian any risk on an individual life the automatic coverage otherwise provided hereunder, if the all company REINSURED shall become liable under a conditional receipt for a death claim of an amount which, together with the amount retained by the REINSURED under previously-issued policies, if any, exceeds its own limit of retention applicable to the mortality class, plan of insurance, and age at issue for which a premium was collected, the LINCOLN shall accept reinsurance of such excess automatically in an amount not to exceed $250,000, less such amount, if any, as specified in the following sentence. If the conditional receipt issued by the REINSURED, when setting a limit on the amount of Life Insurance insurance that may become effective prior to delivery of the policy, includes insurance issued by the REINSURED on the life in such limit, then any life or accidental death insurance in force plus on the life in the REINSURED shall be subtracted from the amount applied previously specified in order to determine the limit of LINCOLN'S liability for exceeds the following: Ages Preferred - Class 4 Class 5 - 16 0 - 15 $ 10,000,000 $ 5,000,000 16 - 70 15,000,000 10,000,000 71 - 75 10,000,000 2,750,000 Over 75 2,750,000 2,750,000 EXHIBIT D ALLOWANCE SCHEDULE [Information has been redacted as confidential] EXHIBIT E MODIFIED COINSURANCE RESERVE ADJUSTMENT The ceding company such excess. This additional automatic coverage shall establish and maintain life reserves on the policies reinsured apply to insurance which is covered under this agreementagreement (as specified in paragraph 1 of the "REINSURANCE COVERAGE" article) but which does not meet all the conditions outlined in paragraph 2 of the "AUTOMATIC AND FACULTATIVE REINSURANCE" article. In any case, this additional reinsurance shall terminate when facultative reinsurance is completed. The Guardian REINSURED shall share in these reserves by means submit copies of a modified coinsurance reserve adjustment (MRA). The Annual MRA shall be computed by deducting (a) the reserves on December 31st of the preceding calendar year on the portions of the policies reinsured under the terms of this contract, with one year’s interest as defined below from (b) the reserves on December 31st of the current calendar year on the portions of the policies reinsured on that date. Reserves refer to statutory reserves held in the Life Insurance sections of the general account and separate account reserve exhibits. The interest in the MRA calculation is defined as follows: for variable coverages the interest shall equal the investment earnings credited its conditional receipt to the policies; for fixed coverages LINCOLN and shall notify the interest rate shall be the general account rate allocated to the non-variable coveragesLINCOLN immediately of any change therein. (The investment risk on the non-variable coverages is insignificant. These coverages include a yearly renewable term rider, extended term insurance and non-participating fixed reduced paid up insurance resulting from the variable coverage.) The monthly MRA shall be estimated. Ceding CompanySCHEDULE C ------------------------------------------------------------------------------------------------------------------------------ [ ] AUTOMATIC [ ] RPR AUTOMATIC NOTIFICATION or FACULTATIVE APPLICATION TO: The Guardian Insurance and Annuity Company, Inc. Reinsurer: The Guardian Life Insurance Company of America Summary Monthly Report For , 19 First Year Life Premiums [LOGO] LINCOLN NATIONAL LIFE [ ] FACULTATIVE [ ] COINSURANCE _________________________________ Scheduled ____________ Unscheduled ____________ General Account ____________ First Year Disability Premiums +________________ Renewal Life Premiums +________________ Scheduled ____________ Unscheduled ____________ General Account ____________ Renewal Disability Premiums +________________ First Year Allowances -________________ Renewal Allowances -________________ Cash Value Payments -________________ Death Claims Payments -________________ Interest on Death Claims -________________ Claim Expense Reimbursements -________________ Disability Claim Payments -________________ Mean Reserve Adjustment ________________ Reserve interest +____________ Reserve increase -____________ Total Amount due The Guardian or (ceding company----------------- ------------------------------------------------------------------ STATE OF ------------------------------------------- INSURED'S NAME SEX BIRTH DATE BIRTH RESIDENCE ORIGINAL PLAN(S) ________________ EXHIBIT F ________________ ------------------------------------------------------------------------------------------------------------------------------ JOINT INSURED SEX BIRTH DATE ____________________________________________________________ ____________________________________________________________ ------------------------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------------------------ LIFE [Omitted] BASE PLAN TERM RIDER DIS ADB --------- ---------- --- --- --------- PREVIOUS IN FORCE $ $ $ $ [Omitted] -------- --------- --------- --------- --------- PREVIOUS RETAINED [Omitted] -------- --------- --------- --------- --------- ISSUED THIS POLICY [Omitted] [ ] -------- --------- --------- --------- RETAINED THIS POLICY [Omitted] -------- --------- --------- --------- RATING, IF SUBSTANDARD -------- --------- --------- --------- ------------------------------------------------------ REINSURED THIS CESSION -------- --------- --------- --------- CEDING COMPANY --------------------------------------------------------------------- ___________________________________ DATE - 3 Ceding Company: The Guardian Insurance and Annuity Company, Inc. Reinsurer: The Guardian Life Insurance Company of America Quarterly Reserve Report for Reserve Credit Taken Reserves as of , 19___________________________________ AT - BY - ------------------------------------------------------------------------------------------------------------------------------ INSTRUCTIONS:

Accidental Death Benefits. None 90% of each policy up to a maximum of $500,000 in all companies. JUMBO LIMITS The ceding company shall not cede automatically to The Guardian any risk on an individual life if the all company amount of Life Insurance in force plus the amount applied for exceeds the following: Ages Preferred - Class 4 Class 5 - 16 0 - 15 $ 10,000,000 $ 5,000,000 16 - 70 15,000,000 10,000,000 71 - 71- 75 10,000,000 2,750,000 Over 75 2,750,000 2,750,000 REVISION 2 - effective 1/1/97 EXHIBIT D ALLOWANCE SCHEDULE [Information has been redacted as confidential] EXHIBIT E MODIFIED COINSURANCE RESERVE ADJUSTMENT The ceding company shall establish and maintain life reserves on the policies reinsured under this agreement. The Guardian shall share in these reserves by means of a modified coinsurance reserve adjustment (MRA). The Annual MRA shall be computed by deducting (a) the reserves on December 31st of the preceding calendar year on the portions of the policies reinsured under the terms of this contract, with one year’s interest as defined below from (b) the reserves on December 31st of the current calendar year on the portions of the policies reinsured on that date. Reserves in the mean reserve adjustment refer to statutory reserves held in the Life Insurance sections of the general account and separate account reserve exhibitsfund balances. The interest in the MRA calculation is defined as follows: for variable coverages the interest shall equal the investment earnings credited to the policies; for fixed coverages the interest rate shall be the general account rate allocated to the non-variable coveragesfunds. (The investment risk on the non-variable coverages is insignificant. These coverages include a yearly renewable term rider, extended term insurance and non-participating fixed reduced paid up insurance resulting from the variable coverage.) The monthly MRA shall be estimated. REVISION 1 - effective 9/30/96 EXHIBIT F REPORTING REQUIREMENTS EXHIBIT F - 1 Ceding Company: The Guardian Insurance and Annuity Company, Inc. Reinsurer: The Guardian Life Insurance Company of America Summary Monthly Report For , 19 First Year Life Premiums ________________ Scheduled _____________ Unscheduled _____________ General Account _____________ First Year Disability Premiums +_______________ First Year Accidental Death Benefit Premiums +_______________ Renewal Life Premiums +________________ Scheduled _____________ Unscheduled _____________ General Account _____________ Renewal Disability Premiums +_______________ Renewal Accidental Death Benefit Premiums +_______________ First Year Allowances -________________ Renewal Allowances -________________ Cash Value Payments -________________ Death Claims Payments -________________ Interest on Death Claims -________________ Claim Expense Reimbursements -________________ Disability Claim Payments -________________ Mean Reserve Adjustment ________________ Reserve interest +____________ Reserve increase -____________ Total Amount due The Guardian or (ceding company) ________________ REVISION 2 - effective 1/1/97 EXHIBIT F - 3 2 Ceding Company: The Guardian Insurance and Annuity Company, Inc. Reinsurer: The Guardian Life Insurance Company of America Quarterly Reserve Report Policy Exhibit for Reserve Credit Taken Reserves as of , 1919 Current Period