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<!-- Generated by Broadridge Transform (tm) - http://www.broadridge.com -->
<!-- Created: Fri Oct 09 13:54:06 UTC 2026 -->
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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">
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    <loc xlink:type="locator" xlink:label="ck0001048606_CurrentInitialProtectedLifetimeIncomeFeeRateSingleLifeMember" xlink:href="ck0001048606-20261015.xsd#ck0001048606_CurrentInitialProtectedLifetimeIncomeFeeRateSingleLifeMember"/>
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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_i4LIFEAdvantageSelectGuaranteedIncomeBenefitContractownersFromLincolnProtectedPaySelectCoreJointMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ck0001048606_i4LIFEAdvantageSelectGuaranteedIncomeBenefitContractownersFromLincolnProtectedPaySelectCoreSingleMember" xlink:href="ck0001048606-20261015.xsd#ck0001048606_i4LIFEAdvantageSelectGuaranteedIncomeBenefitContractownersFromLincolnProtectedPaySelectCoreSingleMember"/>
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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_i4LIFEAdvantageSelectGuaranteedIncomeBenefitContractownersFromLincolnProtectedPaySelectCoreSingleMember" order="9" xbrldt:closed="true"/>
  </definitionLink>
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