production bonuses;

agent or sales manager subsidies;

training allowances;

overrides;

service fees; and

amounts not included in gross income under a cafeteria plan as described under Internal Revenue Code ("Code") section 125 and elective deferrals under a cash or deferred arrangement under Code section 402(e)(3).

commissions or fees from the sale of non-proprietary products;

compensation paid under a broker contract;

amounts deferred under a non-qualified deferred compensation plan under Code section 409A;

company contributions or credits (including matches) made under other plans;

prize awards;

moving expenses;

retired agent bonuses;

agency expense allowances;

commissions or fees paid by the Company's group protection business;

commissions or fees paid by Lincoln Financial Securities Corporation (formerly known as Jefferson Pilot Securities Corporation) or any of its affiliates;

commissions or fees paid with respect to policies issued by any other insurance company where LNC assumed insurance obligations;

o

commissions or fees under the permanent fixed life and annuity program;

expenses charged, paid, or reimbursed relating to conventions, sales meetings, or similar events; and

o

commissions or fees paid during the Plan Year related to qualified fixed indexed annuity contracts, qualified variable annuity contracts, and qualified group retirement contracts that constitute an Employee Pension Benefit Plan under ERISA section 3(2)(A) established after June 9, 2017, and transition payments made by the Company's retirement plan services business unit after June 9, 2017 (AG2K and NYAG contract holders only).