LINCOLN NATIONAL CORPORATION

While LNC makes every effort to avoid business disruptions, it is reasonable and prudent to guard against potential disruptions and prepare plans that will enable our affiliated business units to recover from such disruptions and resume business functions.

LNC is headquartered in Radnor, PA, and has affiliated business offices located in Arlington Heights, IL: Atlanta, GA; Concord, NH; Fort Wayne, IN; Greensboro, NC; Hartford, CT; Omaha NE; Philadelphia, PA; and Syracuse, NY. Lincoln Financial Advisors and Lincoln Financial Securities have business locations throughout the USA. Each of these locations has a business continuity program that aligns with the LNC enterprise wide business continuity plan. LNC has established a Business Recovery Officer Council that is comprised of business recovery officers for each of the business units.

LNC's Business Continuity Strategy employs:

• System and Telecommunication Accessibility
• System Back-up and Recovery
• Employee Safety and Communication

LNC's business continuity/disaster recovery plan includes documented and tested procedures that will assist in ensuring the availability of critical resources and in maintaining the continuity of operations during an emergency situation.

Alternative Facilities
Strategies include the use of both affiliated sites and mobile sites for client response call centers. The location of the continuity site will be determined based on the geographical scope of a disruption (firm, city, and region).

Critical Systems
Critical applications have been identified throughout LNC. In the event of a site disruption, these critical applications will be available when the alternative facilities are established.

Recovery Time
Recovery time for critical systems will be determined based on the scope of the disruption. Targeted recovery for critical systems, ranges from 24 hours to 72 hours.

Communication
Communication teams are identified in each location as well as at an LNC level. These teams will establish communications with internal employees, clients and members of the media.

Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates. Certain affiliates act as the administrative agent for CIGNA Life Insurance Company and Connecticut General Life Insurance Company.