Common use of Retirement Annuity Clause in Contracts

Retirement Annuity. Lincoln National Variable Annuity GAC96-111; GAC91-101 Asset Manager - Initial Class Account L GVA I, II, III Contrafund - Service Class 2 ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Flexible Premium Variable LN605/615 VUL I Asset Manager - Initial Class Life Account M Investment Grade Bond - Initial Class --------------------------------------------------- ------------------------------------- LN660 VUL, VUL(CV) II Contrafund - Service Class LN680 VUL(DB) --------------------------------------------------- ------------------------------------- ELITE SERIES: LN680 VUL(DB), LN690 VUL(DB) II, VUL(DB) IV Contrafund - Service Class MoneyGuard LN665 VUL(CV) II, VULFlex LN670 VUL(CV) III, VUL(CV) IV LN694 VUL(ONE)2005, LN695 Momentum VUL(ONE)2005 LN696 VUL(ONE)2007, Momentum VUL(ONE)2007 LN698 AssetEdge ----------------------------------------- --------------------------------------------------- ------------------------------------- </TABLE> <PAGE> <TABLE> <CAPTION> ----------------------------------------- --------------------------------------------------- ------------------------------------- <S> <C> <C> Lincoln Life Variable Annuity Account N AN425 ChoicePlus Contrafund - Service Class 2 --------------------------------------------------- ------------------------------------- 30070-B ChoicePlus II Contrafund - Service Class 2 30070-B ChoicePlus II Access 30070-B ChoicePlus II Bonus 30070-B ChoicePlus II Advance --------------------------------------------------- ------------------------------------- 30070-B ChoicePlus Assurance (A Share/Class) Contrafund - Service Class 2 30070-B ChoicePlus Assurance (B Class) 30070-B ChoicePlus Assurance (B Share) 30070-B ChoicePlus Assurance (C Share) 30070-B ChoicePlus Assurance (L Share) 30070-B ChoicePlus Assurance (Bonus) 30070-B ChoicePlus Assurance (Prime) 30070-B, 30070-A 8/03 ChoicePlus Assurance (Series) 30070-B ChoicePlus Momentum Income Option 30070-CP-Design (all variations) ChoicePlus Design 30070-B ChoicePlus Rollover 30070-B ChoicePlus Signature 30070-A ChoicePlus Fusion ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Variable Annuity Account Q 28883, 28884, 28890, 28867, 28868, Contrafund - Service Class 28891, 28903 Group MultiFund ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Flexible Premium Variable LN650 SVUL I Asset Manager - Initial Class Life Separate Account R Investment Grade Bond - Initial Class --------------------------------------------------- ------------------------------------- LN650 SVUL Investment Grade Bond - Initial Class LN655 SVUL II Asset Manager - Initial Class Contrafund - Service Class --------------------------------------------------- ------------------------------------- ELITE SERIES: LN655 SVUL II Asset Manager - Initial Class LN656 SVUL III SVUL IV Investment Grade Bond - Initial Class Contrafund - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- LN657 SVUL(ONE), LN658 Momentum SVUL(ONE) Contrafund - Service Class LN697 SVUL(ONE)2007, Momentum SVUL(ONE)2007 --------------------------------------------------- ------------------------------------- </TABLE> <PAGE> <TABLE> <CAPTION> ----------------------------------------- --------------------------------------------------- ------------------------------------- <S> <C> <C> Lincoln Life Flexible Premium Variable LN920/921 CVUL Contrafund - Service Class Life Account S LN925/926 CVUL Series III Asset Manager - Service Class LN939 Lincoln Corporate Commitment VUL --------------------------------------------------- ------------------------------------- Freedom 2020 - Service Class Freedom 2030 - Service Class Freedom 2040 - Service Class Freedom 2050 - Service Class Freedom Income - Service Class Investment Grade Bond - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- ELITE SERIES: Contrafund - Service Class LN925-926 CVUL Series III Asset Manager - Service Class LN935 LCV4 LN939 LCV5 ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Variable Annuity Account T 30070-B SEI Contrafund - Service Class 2 30070-B SEI Select ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Variable Annuity Account W 30070-B New Directions Core Contrafund - Service Class 2 30070-B New Directions Access 30070-B New Directions Access 4 ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Flexible Premium Variable LN930 Lincoln Corporate Variable Private Solutions Contrafund - Service Class 2 Life Account Z LN940 Private Placement VUL Contrafund - Initial Class Asset Manager - Service Class Asset Manager - Initial Class Investment Grade Bond - Service Class Index 500 Portfolio - Initial Class Freedom 2020 - Service Class Freedom 2030 - Service Class Freedom 2040 - Service Class Freedom 2050 - Service Class Freedom Income - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln National Variable Annuity 19476 Director Contrafund - Service Class Account 35 ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Separate Account 4k 19476 Lincoln American Legacy Retirement Group Contrafund - Service Class 2 Variable Annuity ----------------------------------------- --------------------------------------------------- ------------------------------------- Separate Account BLM Lincoln Corporate Commitment Private Placement BOLI Investment Grade Bond - Initial Class ----------------------------------------- --------------------------------------------------- ------------------------------------- </TABLE> <PAGE> <TABLE> <CAPTION> ----------------------------------------- --------------------------------------------------- ------------------------------------- <S> <C> <C> Lincoln National Fund 3 12687 Group Variable Annuity Fund 3 S&P 500 Index - Initial Class ----------------------------------------- --------------------------------------------------- ------------------------------------- </TABLE>

Retirement Annuity. Lincoln National Variable Annuity GAC96-111; GAC91-101 Asset Manager - Initial Class Account L GVA I, II, III Contrafund - Service Class 2 ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Flexible Premium Variable LN605/615 VUL I Asset Manager - Initial Class Life Account M Investment Grade Bond - Initial Class --------------------------------------------------- ------------------------------------- LN660 VUL, VUL(CV) II Contrafund - Growth Opportunities -- Service Class Account M LN680 VUL(DB) --------------------------------------------------- ------------------------------------- Class LN665 VUL(CV) II ---------------------------------------------- ----------------------------------- ELITE SERIES: LN680 VUL(DB), LN690 VUL(DB) II, VUL(DB) IV Contrafund Mid Cap - Service Class MoneyGuard LN665 VUL(CV) II, VULFlex LN670 VUL(CV) III, VUL(CV) IV LN694 VUL(ONE)2005, LN695 Momentum VUL(ONE)2005 LN696 VUL(ONE)2007, Momentum VUL(ONE)2007 LN698 AssetEdge ----------------------------------------- --------------------------------------------------- ------------------------------------- </TABLE/Table> <PAGEPage> <TABLETable> <CAPTION> ----------------------------------------- --------------------------------------------------- ------------------------------------- <S> <C> <C> ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Variable Annuity Account N AN425 ChoicePlus Contrafund Mid Cap - Service Class 2 --------------------------------------------------- ------------------------------------- 30296 ChoicePlus Access 30295 ChoicePlus Bonus 30070-B ChoicePlus II Contrafund - Service Class 2 30070-B ChoicePlus II Access 30070-B ChoicePlus II Bonus 30070-B ChoicePlus II Advance --------------------------------------------------- ------------------------------------- 30070-B ChoicePlus Assurance (A Share/Class) Contrafund - Service Class 2 30070-B ChoicePlus Assurance (B Class) 30070-B ChoicePlus Assurance (B Share) 30070-B ChoicePlus Assurance (C Share) 30070-B ChoicePlus Assurance (L Share) 30070-B ChoicePlus Assurance (Bonus) 30070-B ChoicePlus Assurance (Prime) 30070-B, 30070-A 8/03 ChoicePlus Assurance (Series) 30070-B ChoicePlus Momentum Income Option 30070-B ChoicePlus Rollover 30070-B ChoicePlus Signature 30070-CP-Design (all variations) ChoicePlus Design 30070-B A ChoicePlus Rollover Fusion 30070-B ChoicePlus Signature Investor Advantage(SM) 30070-A ChoicePlus Fusion ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Variable Annuity Account Q 28883, 28884, 28890, 28867, 28868, Contrafund Investor Advantage(SM) Fee-Based 30070-N Investor Advantage(SM) RIA Mid-Cap - Service Initial Class 28891, 28903 Group MultiFund ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Flexible Premium Variable Life LN650 SVUL I Asset Manager - Initial Class Life Growth Opportunities -- Service Separate Account R Investment Grade Bond - Initial LN655 SVUL-II Class --------------------------------------------------- ------------------------------------- LN650 SVUL Investment Grade Bond - Initial Class ---------------------------------------------- ----------------------------------- ELITE SERIES: ------------ LN655 SVUL II Asset Manager - Initial Class Contrafund Mid Cap - Service Class --------------------------------------------------- ------------------------------------- ELITE SERIES: LN655 SVUL II Asset Manager - Initial Class LN656 SVUL III III, SVUL IV Investment Grade Bond - Initial Class Contrafund - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- LN657 SVUL(ONE), LN658 Momentum SVUL(ONE) Contrafund - Service Class LN697 SVUL(ONE)2007, Momentum SVUL(ONE)2007 --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Flexible Premium Variable Life LN920/921 CVUL Mid Cap - Service Class Account S LN925/926 CVUL Series III ------------------------------------------- ---------------------------------------------- ----------------------------------- </TABLE/Table> <PAGEPage> <TABLETable> <CAPTION> ----------------------------------------- --------------------------------------------------- ------------------------------------- <S> <C> <C> Lincoln Life Flexible Premium Variable LN920/921 CVUL Contrafund - Service Class Life Account S ------------------------------------------- ---------------------------------------------- ----------------------------------- LN925/926 CVUL Series III Asset Manager - Service Class Elite LN935 LCV4 LN939 LCV5 LN939 Lincoln Corporate Commitment VUL --------------------------------------------------- ------------------------------------- Freedom 2020 - Service Class Freedom 2030 - Service Class Freedom 2040 - Service Class Freedom 2050 - Service Class Freedom Income - Service Class Investment Grade Bond - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- ELITE SERIES: Contrafund - Service Class LN925-926 CVUL Series III Asset Manager - Service Class LN935 LCV4 LN939 LCV5 ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Variable Annuity Account T 30070-B SEI Contrafund - Service Class 2 30070-B SEI Select ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Variable Annuity Account W 30070-B New Directions Core Contrafund Growth Opportunities - Service 30070-B New Directions Access Class 2 30070-B New Directions Access 30070-B New Directions Access 4 ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Flexible Premium Variable Life LN930 Lincoln Corporate Variable Private Solutions Contrafund Solution Mid Cap - Service Class 2 Life Account Z LN940 Private Placement VUL Contrafund - Initial Class Asset Manager Growth Opportunities - Service Class Asset Manager - Initial Class Investment Grade Bond - Service Class Index 500 Portfolio - Initial Class Freedom 2020 - Service Class Freedom 2030 - Service Class Freedom 2040 - Service Class Freedom 2050 - Service Class Freedom Income - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln National Variable Annuity Account 19476 Director Contrafund Mid Cap - Service Initial Class Account 35 ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Separate Account 4k 19476 Lincoln American Legacy Retirement Group Contrafund Mid Cap - Service Class 2 Variable Annuity ----------------------------------------- --------------------------------------------------- ------------------------------------- Separate Account BLM Lincoln Corporate Commitment Private Placement BOLI Investment Grade Bond - Initial Class ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- </TABLE> <PAGE> <TABLE> <CAPTION> ----------------------------------------- --------------------------------------------------- ------------------------------------- <S> <C> <C> Lincoln National Fund 3 12687 Group Variable Annuity Fund 3 S&P 500 Index - Initial Class ----------------------------------------- --------------------------------------------------- ------------------------------------- </TABLE/Table>

Retirement Annuity. Lincoln National Variable Annuity Account L GAC96-111; GAC91-101 Asset Manager - Initial Class Account L GVA I, II, III Contrafund - Service Class 2 ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Flexible Premium Variable Life LN605/615 VUL I Asset Manager - Initial Class Life Account M Investment Grade Bond - Initial Class --------------------------------------------------- ------------------------------------- ---------------------------------------------- ----------------------------------- LN660 VUL, VUL(CV) II Contrafund - Service Class LN680 VUL(DB) --------------------------------------------------- ------------------------------------- ---------------------------------------------- ----------------------------------- ELITE SERIES: LN680 VUL(DB), LN690 VUL(DB) II, VUL(DB) IV Contrafund - Service Class MoneyGuard LN665 VUL(CV) II, VULFlex LN670 VUL(CV) III, VUL(CV) IV LN694 VUL(ONE)2005, LN695 Momentum VUL(ONE)2005 LN696 VUL(ONE)2007, Momentum VUL(ONE)2007 LN698 AssetEdge ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- </TABLE/Table> <PAGEPage> <TABLETable> <CAPTION> ----------------------------------------- --------------------------------------------------- ------------------------------------- <S> <C> <C> ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Variable Annuity Account N AN425 ChoicePlus Contrafund - Service Class 2 --------------------------------------------------- ------------------------------------- ---------------------------------------------- ----------------------------------- 30070-B ChoicePlus II Contrafund - Service Class 2 30070-B ChoicePlus II Access 30070-B ChoicePlus II Bonus 30070-B ChoicePlus II Advance --------------------------------------------------- ------------------------------------- ---------------------------------------------- ----------------------------------- 30070-B ChoicePlus Assurance (A Share/Class) Contrafund - Service Class 2 30070-B ChoicePlus Assurance (B Class) 30070-B ChoicePlus Assurance (B Share) 30070-B ChoicePlus Assurance (C Share) 30070-B ChoicePlus Assurance (L Share) 30070-B ChoicePlus Assurance (Bonus) 30070-B ChoicePlus Assurance (Prime) 30070-B, 30070-A 8/03 ChoicePlus Assurance (Series) 30070-B ChoicePlus Momentum Income Option 30070-CP-Design (all variations) ChoicePlus Design 30070-B ChoicePlus Rollover 30070-B ChoicePlus Signature 30070-A ChoicePlus Fusion ----------------------------------------- --------------------------------------------------- ------------------------------------- 30070-B Investor Advantage(SM) 30070-A Investor Advantage(SM) Fee-Based Contrafund - Initial Class 30070-B Investor Advantage(SM) RIA ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Variable Annuity Account Q 28883, 28884, 28890, 28867, 28868, Contrafund - Service Class 28891, 28903 Group MultiFund ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Flexible Premium Variable Life LN650 SVUL I Asset Manager - Initial Class Life Separate Account R Investment Grade Bond - Initial Class --------------------------------------------------- ------------------------------------- ---------------------------------------------- ----------------------------------- LN650 SVUL Investment Grade Bond - Initial Class LN655 SVUL II Asset Manager - Initial Class Contrafund - Service Class --------------------------------------------------- ------------------------------------- ---------------------------------------------- ----------------------------------- ELITE SERIES: ------------ LN655 SVUL II Asset Manager - Initial Class ------------------------------------------- ---------------------------------------------- ----------------------------------- </Table> <Page> <Table> <S> <C> <C> ---------------------------------------------- ----------------------------------- LN656 SVUL III SVUL IV Investment Grade Bond - Initial Class Contrafund - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- LN657 SVUL(ONE), LN658 Momentum SVUL(ONE) Contrafund - Service Class LN697 SVUL(ONE)2007, Momentum SVUL(ONE)2007 --------------------------------------------------- ------------------------------------- </TABLE> <PAGE> <TABLE> <CAPTION> ----------------------------------------- --------------------------------------------------- ------------------------------------- <S> <C> <C> ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Flexible Premium Variable Life LN920/921 CVUL Contrafund - Service Class Life Account S LN925/926 CVUL Series III Asset Manager - Service Class LN939 Lincoln Corporate Commitment VUL --------------------------------------------------- ------------------------------------- ---------------------------------------------- ----------------------------------- Freedom 2020 - Service Class Freedom 2030 - Service Class Freedom 2040 - Service Class Freedom 2050 - Service Class Freedom Income - Service Class Investment Grade Bond - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- ELITE SERIES: Contrafund - Service Class ------------ Asset Manager - Service Class LN925-926 CVUL Series III Asset Manager - Service Class LN935 LCV4 LN939 LCV5 ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Variable Annuity Account T 30070-B SEI Contrafund - Service Class 2 30070-B SEI Select ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Variable Annuity Account W 30070-B New Directions Core Contrafund - Service Class 2 30070-B New Directions Access 30070-B New Directions Access 4 ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Flexible Premium Variable Life LN930 Lincoln Corporate Variable Private Solutions Contrafund - Service Class 2 Life Account Z Solutions Contrafund - Initial Class LN940 Private Placement VUL Contrafund - Initial Class Asset Manager - Service Class Asset Manager - Initial Class Investment Grade Bond - Service Class Index 500 Portfolio - Initial Class Freedom 2020 - Service Class Freedom 2030 - Service Class Freedom 2040 - Service Class ------------------------------------------- ---------------------------------------------- ----------------------------------- </Table> <Page> <Table> <S> <C> <C> ------------------------------------------- ---------------------------------------------- ----------------------------------- Freedom 2050 - Service Class Freedom Income - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln National Variable Annuity Account 19476 Director Contrafund - Service Class Account 35 ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln Life Separate Account 4k 19476 Lincoln American Legacy Retirement Group Contrafund - Service Class 2 Variable Annuity ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- Separate Account BLM Lincoln Corporate Commitment Private Placement BOLI Investment Grade Bond - Initial BOLI Class ----------------------------------------- --------------------------------------------------- ------------------------------------- </TABLE> <PAGE> <TABLE> <CAPTION> ----------------------------------------- --------------------------------------------------- ------------------------------------- <S> <C> <C> ------------------------------------------- ---------------------------------------------- ----------------------------------- Lincoln National Fund 3 12687 Group Variable Annuity Fund 3 S&P 500 Index - Initial Class ----------------------------------------- --------------------------------------------------- ------------------------------------- ------------------------------------------- ---------------------------------------------- ----------------------------------- </TABLE/Table>

Retirement Annuity. Lincoln National Variable Annuity GAC96-111; GAC91-101 Asset Manager - Initial Class Account L GVA I, II, III Contrafund - Service Class 2 ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Flexible Premium Variable LN605/615 VUL I Asset Manager - Initial Class Life Account M Investment Grade Bond - Initial Class --------------------------------------------------- ------------------------------------- LN660 VUL, VUL(CV) II Contrafund - Growth Opportunities -- Service Class Life Account M LN680 VUL(DB) LN665 VUL(CV) II --------------------------------------------------- ------------------------------------- -------------------------------------- ELITE SERIES: LN680 VUL(DB), LN690 VUL(DB) II, VUL(DB) IV Contrafund Mid Cap - Service Class MoneyGuard LN665 VUL(CV) II, VULFlex LN670 VUL(CV) III, VUL(CV) IV LN694 VUL(ONE)2005, LN695 Momentum VUL(ONE)2005 LN696 VUL(ONE)2007, Momentum VUL(ONE)2007 LN698 AssetEdge ----------------------------------------- ---------------------------------------- --------------------------------------------------- ------------------------------------- -------------------------------------- </TABLE> <PAGE> <TABLE> <CAPTION> ----------------------------------------- ---------------------------------------- --------------------------------------------------- ------------------------------------- -------------------------------------- <S> <C> <C> Lincoln Life Variable Annuity Account N AN425 ChoicePlus Contrafund Mid Cap - Service Class 2 --------------------------------------------------- ------------------------------------- 30296 ChoicePlus Access 30295 ChoicePlus Bonus 30070-B ChoicePlus II Contrafund - Service Class 2 30070-B ChoicePlus II Access 30070-B ChoicePlus II Bonus 30070-B ChoicePlus II Advance --------------------------------------------------- ------------------------------------- 30070-B ChoicePlus Assurance (A Share/Class) Contrafund - Service Class 2 30070-B ChoicePlus Assurance (B Class) 30070-B ChoicePlus Assurance (B Share) 30070-B ChoicePlus Assurance (C Share) 30070-B ChoicePlus Assurance (L Share) 30070-B ChoicePlus Assurance (Bonus) 30070-B ChoicePlus Assurance (Prime) 30070-B, 30070-A 8/03 ChoicePlus Assurance (Series) 30070-B ChoicePlus Momentum Income Option 30070-B ChoicePlus Rollover 30070-B ChoicePlus Signature 30070-CP-Design (all variations) ChoicePlus Design 30070-B ChoicePlus Rollover 30070-B ChoicePlus Signature 30070-A ChoicePlus Fusion ----------------------------------------- ---------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Variable Annuity Account Q 28883, 28884, 28890, 28867, 28868, Contrafund - Service Class 28891, 28903 Group MultiFund ----------------------------------------- --------------------------------------------------- ------------------------------------- -------------------------------------- Lincoln Life Flexible Premium Variable LN650 SVUL I Asset Manager - Initial Growth Opportunities -- Service Class Life Separate Account R Investment Grade Bond - Initial Class LN655 SVUL-II --------------------------------------------------- ------------------------------------- LN650 SVUL Investment Grade Bond - Initial Class LN655 SVUL II Asset Manager - Initial Class Contrafund - Service Class --------------------------------------------------- ------------------------------------- -------------------------------------- ELITE SERIES: LN655 SVUL II Asset Manager Mid Cap - Initial Service Class LN656 SVUL III III, SVUL IV Investment Grade Bond - Initial Class Contrafund - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- LN657 SVUL(ONE), LN658 Momentum SVUL(ONE) Contrafund - Service Class LN697 SVUL(ONE)2007, Momentum SVUL(ONE)2007 ---------------------------------------- --------------------------------------------------- ------------------------------------- -------------------------------------- Lincoln Life Flexible Premium Variable LN920/921 CVUL Mid Cap - Service Class Life Account S LN925/926 CVUL Series III LN925/926 CVUL Series III Elite LN935 LCV4 LN939 LCV5 LN939 Lincoln Corporate Commitment VUL ---------------------------------------- --------------------------------------------------- -------------------------------------- Lincoln Life Variable Annuity Account W 30070-B New Directions Core Growth Opportunities - Service Class 2 ---------------------------------------- --------------------------------------------------- -------------------------------------- </TABLE> <PAGE> <TABLE> <CAPTION> ----------------------------------------- ---------------------------------------- --------------------------------------------------- ------------------------------------- -------------------------------------- <S> <C> <C> Lincoln Life Flexible Premium Variable LN920/921 CVUL Contrafund - Service Class Life Account S LN925/926 CVUL Series III Asset Manager - Service Class LN939 Lincoln Corporate Commitment VUL --------------------------------------------------- ------------------------------------- Freedom 2020 - Service Class Freedom 2030 - Service Class Freedom 2040 - Service Class Freedom 2050 - Service Class Freedom Income - Service Class Investment Grade Bond - Service Class ----------------------------------------- --------------------------------------------------- ------------------------------------- ELITE SERIES: Contrafund - Service Class LN925-926 CVUL Series III Asset Manager - Service Class LN935 LCV4 LN939 LCV5 ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Variable Annuity Account T 30070-B SEI Contrafund - Service Class 2 30070-B SEI Select ----------------------------------------- --------------------------------------------------- ------------------------------------- Lincoln Life Variable Annuity Account W 30070-B New Directions Core Contrafund - Service Class 2 30070-B New Directions Access 30070-B New Directions Access 4 ----------------------------------------- ---------------------------------------- --------------------------------------------------- ------------------------------------- -------------------------------------- Lincoln Life Flexible Premium Variable LN930 Lincoln Corporate Variable Private Solutions Contrafund Solution Mid Cap - Service Class 2 Life Account Z LN940 Private Placement VUL Contrafund - Initial Class Asset Manager Growth Opportunities - Service Class Asset Manager - Initial Class Investment Grade Bond - Service Class Index 500 Portfolio - Initial Class Freedom 2020 - Service Class Freedom 2030 - Service Class Freedom 2040 - Service Class Freedom 2050 - Service Class Freedom Income - Service Class ----------------------------------------- ---------------------------------------- --------------------------------------------------- ------------------------------------- -------------------------------------- Lincoln National Variable Annuity 19476 Director Contrafund Mid Cap - Service Initial Class Account 35 ----------------------------------------- 84 ---------------------------------------- --------------------------------------------------- ------------------------------------- -------------------------------------- Lincoln Life Separate Account 4k 19476 Lincoln American Legacy Retirement Group Contrafund Mid Cap - Service Class 2 Variable Annuity ----------------------------------------- ---------------------------------------- --------------------------------------------------- ------------------------------------- Separate Account BLM Lincoln Corporate Commitment Private Placement BOLI Investment Grade Bond - Initial Class ----------------------------------------- --------------------------------------------------- ------------------------------------- </TABLE> <PAGE> <TABLE> <CAPTION> ----------------------------------------- --------------------------------------------------- ------------------------------------- <S> <C> <C> Lincoln National Fund 3 12687 Group Variable Annuity Fund 3 S&P 500 Index - Initial Class ----------------------------------------- --------------------------------------------------- ------------------------------------- -------------------------------------- </TABLE>