LINCOLN NATIONAL CORPORATION

Financial and insurance services, namely, underwriting and administration services of life insurance, disability insurance, dental insurance, accident insurance, critical illness insurance, and health insurance; annuity underwriting and administration services; annuity services, namely, account and investment administration; financial and insurance services, namely, administration and management of annuity contracts and consultation in the field of developing annuity products for others; insurance services, namely, administration of vision insurance; financial consultation, namely, mutual fund advisory services; mutual fund investment; establishing mutual funds for others; financial planning and investment advisory services; institutional investment management services; investment planning services, namely, investment consultation and advice; providing investment and employee benefit programs concerning insurance and finance, namely, deferred compensation for private, public and tax exempt employers and their employees; individual retirement account services for individual retirement.