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<!-- Generated by Broadridge Transform (tm) - http://www.broadridge.com -->
<!-- Created: Thu Oct 08 14:59:35 UTC 2026 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/vip/2026/vip-2026.xsd#BenefitOnly" roleURI="http://xbrl.sec.gov/vip/role/BenefitOnly"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
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  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <definitionLink xlink:role="http://xbrl.sec.gov/vip/role/BenefitOnly" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="vip_AllBenefitsMember" xlink:href="https://xbrl.sec.gov/vip/2026/vip-2026.xsd#vip_AllBenefitsMember"/>
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    <loc xlink:type="locator" xlink:label="ck0001048606_LincolnProtectedPayAndEstateLockProtectedLifetimeIncomeFeeRateMember" xlink:href="ck0001048606-20261015.xsd#ck0001048606_LincolnProtectedPayAndEstateLockProtectedLifetimeIncomeFeeRateMember"/>
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    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vip_AllBenefitsMember" xlink:to="ck0001048606_LincolnProtectedPayAndEstateLockProtectedLifetimeIncomeFeeRateMember" order="5" xbrldt:closed="true"/>
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