Important disclosures. Place a universal life insurance policy with a rider that accelerates the specified amount of death benefit to pay for covered long-term care expenses. The Return of Premium Rider (ROPR) may be included at issue on single premium and certain flexible policies. The amount of premium returned is adjusted for any benefits paid, any loans or withdrawals taken, and it may have tax implications. The cost of riders will be deducted from the policy value. Guarantees are backed by the claims-paying ability of the issuer and are subject to policy terms and conditions. The insurance policy and riders have limitations, exclusions, and/or reductions.

Lincoln MoneyGuard^® Reserved is issued by The Lincoln National Life Insurance Company, Fort Wayne, IN, on Policy form LN850 (8.05/0 with a Convalescent Care Benefits Rider on Rider Form LR851 (8/05) and A Return of Premium Rider on Rider form LR850 (10/07) or LR850F (10/07). The Lincoln National Life Insurance Company does not solicit business in the state of New York or is it authorized to do so. Contractual obligations are backed by the claims-paying ability of The LIncoln National Life Insurance Company.

Policies sold in New York are issued by Lincoln Life & Annuity Company of New York, Syracuse, NY, on Policy Form LN850 (8/05) with a Convalescent Care Benefits Rider on Rider Form LR851 (8/05), and a Return of Premium Rider on Rider Form LR850 (10/07). Contractual obligations are backed by claims-paying ability of Lincoln Life & Annuity Company of New York.

Products and features, including benefits, exclusions, limitations, terms and definitions, may vary by state.

FOR BROKER USE ONLY. NOT FOR USE WITH CONSUMERS.