Exhibit 10b

    

     

    

    POWER OF ATTORNEY

    

    

    We, the undersigned directors and/or officers of Lincoln Life & Annuity Company of New York, hereby constitute and appoint Delson R. Campbell, Scott C. Durocher, Kimberly A. Genovese, Daniel P. Herr, Donald E. Keller, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones, Carolyn Augur 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 or N-4 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 amendment to said Registration Statements as
      follows:

    

    

    Variable Life Insurance Separate Accounts:

    	
            Lincoln Life & Annuity Flexible Premium Variable Life Account M (811-08559)

          	
            VUL-I / VULcv

            VULcv-II / VUL Flex ES

            VULcv-III ES

            VULdb / VULdb ES

            VULdb-II ES

            VULone ES / VULone 2005 ES

            Momentum VULone / Momentum VULone 2005

            VULcv-IV ES

            VULdb-IV ES

            AssetEdge VUL

            AssetEdge VUL/AssetEdge Exec VUL 2015

            VULone 2007

            VULone 2010

          
	
            LLANY Separate Account R for Flexible Premium Variable Life (811-08651)

          	
            SVUL / SVUL ES

            SVUL-II ES

            SVUL-III ES

            SVUL-IV ES/PreservationEdge SVUL

            SVULone ES

            Momentum SVULone

            SVULone 2007

          
	
            LLANY Separate Account S for Flexible Premium Variable Life (811-09257)

          	
            CVUL Series III ES

            LCV4 ES

            LCV5 ES / LCC VUL

          
	
            Lincoln Life & Annuity Flexible Premium Variable Life Account Y (811-21029)

          	
            American Legacy VULcv-III

            American Legacy VULdb-II

            American Legacy SVUL-III

            American Legacy VULcv-IV

            American Legacy VULdb-IV

            American Legacy SVUL-IV/PreservationEdge SVUL

            American Legacy AssetEdge

          


    

    

    
      
        


    

    

    

    Variable Annuity Insurance Separate Accounts:

    

    

    	
            Lincoln Life & Annuity Variable Annuity  Account H (811-08441)

          	
            American Legacy III

            American Legacy III B Class

            American Legacy III C Share

            American Legacy III Plus

            American Legacy III View

            American Legacy Design

            American Legacy Signature

            American Legacy Fusion

            American Legacy Series

            American Legacy Advisory

            American Legacy Target Date Income B Share

            American Legacy Target Date Income Advisory

            Shareholder’s Advantage

            Shareholder’s Advantage A Class

          
	
            Lincoln Life & Annuity Variable Annuity Account L (811-07785)

          	
            Group Variable Annuity

          
	
            Lincoln New York Account N for Variable Annuities (811-09763)

          	
            ChoicePlus Assurance (A Share)

            ChoicePlus Assurance (A Class)

            ChoicePlus Assurance (B Share)

            ChoicePlus Assurance (B Class)

            ChoicePlus Assurance (C Share)

            ChoicePlus Assurance (L Share)

            ChoicePlus Assurance (Bonus)

            ChoicePlus

            ChoicePlus II

            ChoicePlus Access

            ChoicePlus II Access

            ChoicePlus II Advance

            ChoicePlus II Bonus

            ChoicePlus Design

            ChoicePlus Signature

            ChoicePlus Fusion

            ChoicePlus Series

            ChoicePlus Prime

            ChoicePlus Advisory

            ChoicePlus Select B-Share

            Lincoln InvestmentSolutions

            Lincoln Investor Advantage

            Lincoln Investor Advantage 2018

            Lincoln Investor Advantage Fee-Based

            Lincoln Investor Advantage Advisory

            Lincoln Investor Advantage Advisory Choice

            Core Income

          


    

    

    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 and Director

              


      

    

    Dennis R. Glass

    

    

    /s/Ellen G. Cooper

    ______________________________                                                                                                                                              Executive Vice President, Chief Investment Officer Ellen G. Cooper  and Director

    

    

    /s/Randal J. Freitag

    ______________________________                                                                                                                                              Executive Vice President; Chief Financial Officer Randal J. Freitag  and Director

    

    

    /s/Christine A. Janofsky

    ______________________________                                                                                                                                              Senior Vice President; Chief Accounting Officer Christine A. Janofsky  and Controller

    

    

    /s/Lisa M. Buckingham

    ______________________________                                                                                                                                              Director

    Lisa M. Buckingham

    

    

    /s/George W. Henderson, III

    ______________________________                                                                                                                                              Director

    George W. Henderson, III

    

    

    /s/Mark E. Konen

    ______________________________                                                                                                                                              Director

    Mark E. Konen

    

    

    /s/M. Leanne Lachman

    ______________________________                                                                                                                                              Director

    M. Leanne Lachman

    

    

    /s/Louis G. Marcoccia

    ______________________________                                                                                                                                              Director

    Louis G. Marcoccia

    

    

    /s/Patrick S. Pittard

    _______________________________                                                                                                                                              Director

    Patrick S. Pittard

    

    

    

    

    

    

    We, Delson R. Campbell, Scott C. Durocher, Kimberly A. Genovese, Daniel P. Herr, Donald E. Keller, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones,
      Carolyn Augur 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.

    

    

    /s/Delson R. Campbell                                                                                                                                                            /s/Scott C. Durocher

    ____________________________________                                                                                                                                                                                        ________________________________

    Delson R. Campbell                                                                                                                                              Scott C. Durocher

    

    

    /s/Kimberly A. Genovese                                                                                                                                              /s/Daniel P. Herr

    ____________________________________                                                                                                                                                                                        ________________________________

    Kimberly A. Genovese                                                                                                                                                            Daniel P. Herr

    

    

    /s/Donald E. Keller                                                                                                                                              /s/Michelle Grindle

    ____________________________________                                                                                                                                                                                        ________________________________

    Donald E. Keller                                                                                                                              Michelle Grindle

    

    

    /s/Jeffrey L. Smith                                                                                                                                              /s/John D. Weber

    ____________________________________                                                                                                                                                                                        ________________________________

    Jeffrey L. Smith                                                                                                                                              John D. Weber

    

    

    /s/Jassmin McIver-Jones                                                                                                                                              /s/Carolyn Augur

    ____________________________________                                                                                                                                                                                        ________________________________

    Jassmin McIver-Jones                                                                                                                                              Carolyn Augur

    

    

    

    

    

    

    

    

    

    

    Version:  February 5/2020