ex10b.htm





Exhibit 10b












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 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 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;  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; 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; 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; 811-05721


Lincoln National Variable Annuity Account L: 333-04999; 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; 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 and Director







                      Dennis R. Glass








	
  

	
/s/ Charles C. Cornelio








	
______________________________

	
Executive Vice President; Chief Administrative Officer and Director








	
 

	
 
Charles C. Cornelio















	
  

	
/s/ C. Phillip Elam II








	
______________________________

	
Senior Vice President, Chief Investment Officer








	
  

	
C. Phillip Elam II













	
  

	
/s/ Randal J. Freitag








	
______________________________

	
Senior Vice President; Chief Financial Officer and Director








	
  

	
Randal J. Freitag













	
  

	
/s/ Mark E. Konen








	
______________________________

	
Executive Vice President and Director








	
  

	
Mark E. Konen













	
  

	
/s/ Keith J. Ryan







______________________________                              Vice President and Director


                         Keith J. Ryan












 

 


Version dated: March 2012