Exhibit 10(b)











POWER OF ATTORNEY







We, the undersigned directors and/or officers of The Lincoln National Life Insurance Company, hereby constitute and appoint Delson R. Campbell, Scott C. Durocher, Kimberly A. Genovese, Daniel P. Herr, Donald E. Keller, Brian A. Kroll, John L. Reizian, Lawrence A. Samplatsky, Stephen R. Turer and John D. Weber,  individually, our true and lawful attorneys-in-fact, with full power to each of them to sign for us, in our names and in the capacities indicated below, any Registration Statements and any and all amendments to Registration Statements; including exhibits, or other documents filed on Forms N-6, N-4 or S-3 or any successors or amendments to these Forms, filed with the Securities and Exchange Commission, under the Securities Act of 1933 and/or Securities Act of 1940, on behalf of the Company in its own name or in the name of one of its Separate Accounts, hereby ratifying and confirming our signatures as they may be signed by any of our attorneys-in-fact to any such amendments to said Registration Statements as follows:







Variable Life Insurance Separate Accounts:







Lincoln Life Flexible Premium Variable Life Account D: File No. 033-00417; 811-04592


Lincoln Life Flexible Premium Variable Life Account F: File No. 033-14692, 333-40745; 811-05164


Lincoln Life Flexible Premium Variable Life Account G: File No. 033-22740; 811-05585


Lincoln Life Flexible Premium Variable Life Account J: File No. 033-76434; 811-08410


Lincoln Life Flexible Premium Variable Life Account K: File No. 033-76432; 811-08412


Lincoln Life Flexible Premium Variable Life Account M: File No. 333-82663, 333-84360, 333-42479, 333-54338, 333-84370, 333-63940, 333-111137, 333-111128, 333-118478, 333-118477, 333-145090, 333-139960,


333-146507; 333-181796; 333-191329; 333-192303; 333-200100; 333-207968: 811-08557


Lincoln Life Flexible Premium Variable Life Account R: File No. 333-43107, 333-33782, 333-90432, 333-115882, 333-125792, 333-125991, 333-145235, 333-145239; 333-188891; 811-08579


Lincoln Life Flexible Premium Variable Life Account S: File No. 333-72875, 333-104719, 333-125790; 811-09241


Lincoln Life Flexible Premium Variable Life Account Y: File No. 333-81884, 333-81882, 333-90438, 333-118482, 333-118481, 333-115883; 333-156123; 811-21028


Lincoln Life Flexible Premium Variable Life Account JF-A: File No. 333-144268, 333-144269, 333-144271, 333-144272; 333-144273, 333-144274, 333-144275; 811-04160


Lincoln Life Flexible Premium Variable Life Account JF-C: File No. 333-144270, 333-144264; 811-08230







Variable Annuity Separate Accounts:







Lincoln National Variable Annuity Fund A: File No. 002-26342, 002-25618; 811-01434


Lincoln National Variable Annuity Account C: 033-25990, 333-50817, 333-68842, 333-112927; 333-179107; 811-03214


Lincoln National Variable Annuity Account E: 033-26032; 811-04882


Lincoln National Variable Annuity Account H: 033-27783, 333-18419, 333-35780, 333-35784, 333-61592,


333-63505, 333-135219; 333-170695; 333-175888; 333-181615; 333-212681; 811-05721


Lincoln National Variable Annuity Account L: 333-04999; 333-187072; 333-187069; 333-187070; 333-187071; 333-198911; 333-198912; 333-198913; 333-198914; 811-07645


Lincoln Life Variable Annuity Account N: 333-40937, 333-36316, 333-36304, 333-61554, 333-135039,


333-138190, 333-149434; 333-170529; 333-170897; 333-172328; 333-174367; 333-181612; 333-186894; 333-193272; 333-193273; 333-193274; 333-212680; 333-212682; 333-214143; 333-214144; 333-214235; 811-08517


Lincoln Life Variable Annuity Account Q: 333-43373; 811-08569


Lincoln Life Variable Annuity Account T: 333-32402, 333-73532; 811-09855


Lincoln Life Variable Annuity Account W: 333-52572, 333-52568, 333-64208; 811-10231


Lincoln Life Variable Annuity Account JL-A: File No. 333-141888; 811-02188


Lincoln Life Variable Annuity Account JF-I: File No. 333-144276, 333-144277; 811-09779


Lincoln Life Variable Annuity Account JF-II: File No. 333-144278; 811-08374







Except as otherwise specifically provided herein, the power-of-attorney granted herein shall not in any manner revoke in whole or in part any power-of-attorney that each person whose signature appears below has previously executed.  This power-of-attorney shall not be revoked by any subsequent power-of-attorney each person whose signature appears below may execute, unless such subsequent power specifically refers to this power-of-attorney or specifically states that the instrument is intended to revoke all prior general powers-of-attorney or all prior powers-of-attorney.







This Power-of-Attorney may be executed in separate counterparts each of which when executed and delivered shall be an original; but all such counterparts shall together constitute one and the same instrument.  Each counterpart may consist of a number of copies, each signed by less than all, but together signed by all, of the undersigned.












Signature                                                                                    Title












/s/ Dennis R. Glass



	______________________________	
President, Chairman and Director







Dennis R. Glass












/s/ Ellen Cooper



	______________________________	
Executive Vice President, Chief Investment Officer







Ellen Cooper                                                                                    and Director












/s/ Randal J. Freitag



	______________________________	
Executive Vice President; Chief Financial Officer and Director







Randal J. Freitag












/s/ Kirkland L. Hicks



	______________________________	
Executive Vice President, General Counsel and Director







Kirkland L. Hicks












/s/ Wilford H. Fuller



	______________________________	
Executive Vice President and Director







Wilford H. Fuller












/s/ Keith J. Ryan


______________________________                                                                                                  Vice President and Director


Keith J. Ryan





















We, Delson R. Campbell, Scott C. Durocher, Kimberly A. Genovese, Daniel P. Herr, Donald E. Keller, Brian A. Kroll, John L. Reizian, Lawrence A. Samplatsky, Stephen R. Turer and John D. Weber, have read the foregoing Power of Attorney.  We are the person(s) identified therein as agent(s) for the principal named therein.  We acknowledge our legal responsibilities.












*Signature not obtained


____________________________________


Delson R. Campbell












/s/ Scott C. Durocher


____________________________________


Scott C. Durocher












/s/ Kimberly A. Genovese


____________________________________


Kimberly A. Genovese












*Signature not obtained


_____________________________________


Daniel P. Herr












*Signature not obtained


_____________________________________


Donald E. Keller












*Signature not obtained


____________________________________


Brian A. Kroll












/s/ John L. Reizian


____________________________________


John L. Reizian












/s/ Lawrence A. Samplatsky


____________________________________


Lawrence A. Samplatsky












/s/ Stephen R. Turer


____________________________________


Stephen R. Turer












*Signature not obtained


____________________________________


John D. Weber







Version dated: January 2018