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

          Lincoln InvestmentSolutions

          Lincoln Investor Advantage

          Lincoln Investor Advantage 2018

          Lincoln Investor Advantage Fee-Based

          Lincoln Investor Advantage Advisory

          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 Cooper

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

  

  

  /s/ Randal J. Freitag

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

  

  

  ______________________________ Director

  George W. Henderson, III

  

  

  ______________________________ Director

  Mark E. Konen

  

  

  

  

  /s/ M. Leanne Lachman

  ______________________________ Director

  M. Leanne Lachman

  

  

  /s/ Louis G. Marcoccia

  ______________________________ Director

  Louis G. Marcoccia

  

  

  

  

  _______________________________ 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:  October 2019