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 Kelly D. Clevenger, Christine S. Frederick, John D.
Weber, Delson R. Campbell,  Brian A. Kroll, Lawrence A. Samplatsky and
John L. Reizian, 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 and all amendments to Registration Statements; including
exhibits, or other documents filed on Forms S-6, N-6, N-3, or N-4 or any
successors or amendments to these Forms, filed with the Securities and Exchange
Commission, under the Securities Act of 1933, 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: 033-00417

    Lincoln Life
Flexible Premium Variable Life Account F: 033-14692; 333-40745

    Lincoln Life
Flexible Premium Variable Life Account G: 033-22740

    Lincoln Life
Flexible Premium Variable Life Account J:  033-76434

    Lincoln Life
Flexible Premium Variable Life Account K: 033-76432

    Lincoln Life
Flexible Premium Variable Life Account M: 333-42479; 333-54338; 333-84370;
333-84360;
333-111137; 333-111128; 333-118478; 

    333-118477;
333-63940; 333-82663; 333-139960;
333-145090; 333-146507

    Lincoln Life
Flexible Premium Variable Life Account R: 333-33782; 333-90432; 333-115882;
333-125792;
333-125991; 333-43107;
333-145235; 

    333-145239

    Lincoln Life
Flexible Premium Variable Life Account S: 333-72875; 333-104719;
333-125790

    Lincoln Life
Flexible Premium Variable Life Account Y: 333-118482; 333-118481; 333-115883;
333-81882;
333-81884; 333-81890; 333-90438; 

    333-156123

    Lincoln Life
Flexible Premium Variable Life Account JF-A: 333-144268; 333-144269; 333-144271;
333-144272;
333-144273; 333-144274; 333-144275

    Lincoln Life
Flexible Premium Variable Life Account JF-C: 333-144264; 333-144270

    


    Variable Annuity Separate
Accounts:

    Lincoln National
Variable Annuity Fund A: 002-26342; 002-25618

    Lincoln National
Variable Annuity Account C: 033-25990; 333-50817; 333-68842;
333-112927

    Lincoln National
Variable Annuity Account E: 033-26032

    Lincoln National
Variable Annuity Account H: 033-27783; 333-18419; 333-35780; 333-35784;
333-61592;
333-63505; 333-135219

    Lincoln National
Variable Annuity Account L: 333-04999

    Lincoln Life
Variable Annuity Account N: 333-40937; 333-36316; 333-36304; 333-61554;
333-119165;
333-135039; 333-138190; 333-149434

    Lincoln Life
Variable Annuity Account Q: 333-43373

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

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

    Lincoln Life
Variable Annuity Account JL-A: 333-141888

    Lincoln Life
Variable Annuity Account JF-I: 333-144276; 333-144277

    Lincoln Life
Variable Annuity Account JF-II: 333-144278

    


    The execution of
this document by the undersigned hereby revokes any and all Powers of Attorney
previously executed by said individual for this specific purpose.

    


    Signature                                                                Title

    


    
      	
              
      
                /s/
      Dennis R. Glass

              

            	
                    
                President and
      Director

              

            


    

    
    

    Dennis R.
Glass

    


    
      	
               
      /s/
      Charles C. Cornelio

            	
                    
                Executive
      Vice President; Chief Administrative
  Officer

              

            


    

    
    

    
      	
                Charles C.
      Cornelio

            	
               

            


    

     

    
    

    
      	
                    
                /s/
      Frederick J. Crawford

              

            	
              Executive
      Vice President; Chief Financial Officer and
  Director

            


    

    
      	
              Frederick J.
      Crawford

            	
               

            


    

    


    
      	
               /s/
      Mark E. Konen

            	
              Senior Vice
      President and Director

            


    

    
    

    
      	
                Mark E.
      Konen

            	
               

            


    

     

    
      	
               
      /s/ See Yeng Quek

            	
              Senior Vice
      President, Chief Investment Officer and
Director

            


    

    
    

    
      	
              See Yeng
      Quek

            	
               

            


    

    


    
      	
              /s/ 
      Keith
      J. Ryan

            	
              Vice
      President and Director

            


    

    Keith J.
Ryan

     

    


    Version dated:
February 24, 2009