6 pages. Excerpt: Late in 2009, the [IRS] released PLR 200951039 to The Lincoln National Life Insurance Company, which addresses the application of plan distribution rules to Lincoln variable annuity contracts with the i4LIFE® Advantage rider ... [as to whether] the election of i4LIFE would require the application of [QJSA] rules upon the initial election of i4LIFE at the start of the access period or if the QJSA rules would not apply until the access period is over and the balance is converted to a traditional life annuity.