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, Michelle Grindle,  Jeffrey L. Smith, Jassmin McIver-Jones, Carolyn Augur, Rachel C. Fischer 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:

    

    

    

    

    	
            Account

          	
            Product name

          
	
            Lincoln Life Flexible Premium Variable Life Account D (811-04592)

          	
            Variable Universal Life Leadership Series

          
	
            Lincoln Life Flexible Premium Variable Life Account F (811-05164)

          	
            American Legacy Life

            American Legacy Estate Builder

          
	
            Lincoln Life Flexible Premium Variable Life Account G (811-05585)

          	
            VUL-III

          
	
            Lincoln Life Flexible Premium Variable Life Account J (811-08410)

          	
            American Legacy Variable Life

          
	
            Lincoln Life Flexible Premium Variable Life Account K (811-08412)

          	
            Multi Fund Variable Life

          
	
            Lincoln Life Flexible Premium Variable Life Account M (811-08557)

          	
            VULdb / VULdb ES

            VULdb-II ES

            VUL-I / VULcv

            VULcv-II / VULcvII ES / VUL Flex

            VULcv-III ES

            MoneyGuard VUL

            VULone ES / VULone 2005 ES

            Momentum VULone / Momentum VULone 2005

            VULcv-IV ES

            VULdb-IV ES

            Momentum VULone 2007

            VULone 2007

            AssetEdge VUL

            AssetEdge VUL2015/AssetEdge Exec VUL 2015

            VULone2012

            VULone2014

            InReach VULone2014

            VULone2019

            AssetEdge VUL2019/AssetEdge Exec VUL 2019

            AssetEdge VUL2019-2/AssetEdge Exec VUL 2019-2

            AssetEdge VUL2020/AssetEdge Exec VUL 202

            AssetEdge VUL 2022/AssetEdge VUL 2022-2

            MoneyGuard Market Advantage

            VULone2021

            LifeGoals VUL

          
	
            Lincoln Life Flexible Premium Variable Life Account R (811-08579)

          	
            SVUL / SVUL-I

            SVUL-II / SVUL-II ES

            SVUL-III ES

            SVUL-IV ES / PreservationEdge SVUL

            SVULone ES

            Momentum SVULone

            SVULone 2007 ES

            Momentum SVULone 2007

            SVULone2013

            SVULone2016

            SVULone2019

            SVULone2021

          
	
            Lincoln Life Flexible Premium Variable Life Account S (811-09241)

          	
            CVUL / CVUL Series III / CVUL Series III ES

            LCV4 ES

            LCV5 ES / LCC VUL

            Lincoln Corporate Executive VUL

          
	
            Lincoln Life Flexible Premium Variable Life Account Y (811-21028)

          	
            American Legacy VULcv-III

            American Legacy VULdb-II

            American Legacy SVUL-II

            American Legacy SVUL-III

            American Legacy VULcv-IV

            American Legacy VULdb-IV

            American Legacy SVUL-IV/PreservationEdge SVUL

            American Legacy AssetEdge

          


    

    

    

    

    Variable Annuity Separate Accounts:

    

    

    	
            Account

          	
            Product name

          
	
            Lincoln National Variable Annuity Account C (811-03214)

          	
            Multi-Fund

            Multi-Fund Select

            Multi-Fund 5 Retirement Annuity

          
	
            Lincoln National Variable Annuity Account E (811-04882)

          	
            The American Legacy

          
	
            Lincoln National Variable Annuity Account H (811-05721)

          	
            American Legacy II

            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

            Shareholder’s Advantage purchased on and after May 21, 2018

          
	
            Lincoln National Variable Annuity Account L (811-07645)

          	
            Group Variable Annuity

            Secured Retirement Income Version 1

            Secured Retirement Income Version 2

            Secured Retirement Income Version 3

            Secured Retirement Income Version 4

            Retirement Income Rollover Version 1

            Retirement Income Rollover Version 2

            Retirement Income Rollover Version 3

            Retirement Income Rollover Version 4

          
	
            Lincoln Life Variable Annuity Account N (811-08517)

          	
            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)

            Choice Plus

            Choice Plus II

            ChoicePlus Access

            ChoicePlus II Access

            ChoicePlus Bonus

            ChoicePlus II Bonus

          
	 	
            ChoicePlus II Advance

            ChoicePlus Design

            ChoicePlus Signature

            ChoicePlus Rollover

            ChoicePlus Fusion

            ChoicePlus Series

            ChoicePlus Prime

            ChoicePlus Advisory

            ChoicePlus Select B-Share

            InvestmentSolutions

            InvestmentSolutions RIA

            Lincoln Investor Advantage

            Lincoln Invester Advantage 2018

            Lincoln Invester Advantage Pro

            Lincoln Investor Advantage Fee-Based

            Lincoln Investor Advantage RIA

            Lincoln Investor Advantage Advisory

            Lincoln Investor Advantage Pro Advisory

            Lincoln Investor Advantage RIA Class

            Lincoln Investor Advantage Advisory Choice

            Lincoln Invester Advantage Advisory Pro Choice

            Lincoln Level Advantage B Share Indexed Variable Annuity

            Lincoln Level Advantage Advisory Indexed Variable Annuity

            Lincoln Level Advantage B Class Indexed Variable Annuity

            Lincoln Level Advantage Advisory Class Indexed Variable Annuity

            Lincoln Level Advantage Fee-Based Indexed Variable Annuity

            Lincoln Level Advantage Select B-Share Indexed Variable Annuity

            Lincoln Level Advantage Design B-Share Indexed Variable Annuity

            Lincoln Level Advantage Design Advisory Indexed Variable Annuity

            Lincoln Level Advantage Access Indexed Variable Annuity

            Core Income

          
	
            Lincoln Life Variable Annuity Account Q (811-08569)

          	
            Multi-Fund Group

          
	
            Lincoln Life S-3 Filing

          	
            Lincoln Level Advantage B Share Indexed Variable Annuity

            Lincoln Level Advantage Advisory Indexed Variable Annuity

            Lincoln Level Advantage B Class Indexed Variable Annuity

            Lincoln Level Advantage Advisory Class Indexed Variable Annuity

            Lincoln Level Advantage Fee-Based Indexed Variable Annuity

            Lincoln Level Advantage Select B Share Indexed Variable Annuity

            Lincoln Level Advantage Design B-Share Indexed Variable Annuity

            Lincoln Level Advantage Design Advisory Indexed Variable Annuity

            Lincoln Level Advantage Access Indexed Variable Annuity

          


    

    

    

    

    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                                                                      

            Dennis R. Glass

          	
             

            President, Director, and Chairman

            (Principal Executive Officer)

          
	
             

            */s/ Ellen G. Cooper                                                                      

            Ellen Cooper

          	
             

            Executive Vice President, Chief Investment Officer, and Director

          
	
             

            * /s/ Randal J. Freitag                                                                      

            Randal J. Freitag

          	
             

            Executive Vice President, Chief Financial Officer, and Director

          
	
             

            * /s/ Craig T. Beazer                                                                      

            Craig T. Beazer

          	
             

            Executive Vice President, General Counsel and Director

          
	
             

            * /s/ Keith J. Ryan                                                                      

            Keith J. Ryan

          	
             

            Vice President and Director

          


    

    

    

    

    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, Rachel C. Fischer 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

            Delson R. Campbell

          	
             

            */s/ Scott C. Durocher

            Scott C. Durocher

          
	
             

            */s/ Kimberly A. Genovese

            Kimberly A. Genovese

          	
             

            */s/ Daniel P. Herr

            Daniel P. Herr

          
	
             

            * /s/ Donald E. Keller

            Donald E. Keller

          	
             

            */s/ Michelle Grindle

            Michelle Grindle

          
	
             

            * /s/ Jeffrey L. Smith

            Jeffrey L. Smith

          	
             

            */s/ John D. Weber

            John D. Weber

          
	
             

            * /s/ Jassmin McIver-Jones

            Jassmin McIver-Jones

          	
             

            */s/ Carolyn Augur

            Carolyn Augur

          
	
             

            */s/ Rachel C. Fischer

            Rachel C. Fischer

          	 


    

    

    

    

    

    

    Version dated: September 2021

    
      
        


    

    

    

    

    

    

    

    POWER OF ATTORNEY

    

    

    I, the undersigned director and/or officer 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,
      Michelle Grindle,  Jeffrey L. Smith, Jassmin McIver-Jones, Carolyn Augur, Rachel C. Fischer 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:

    

    

    

    

    	
            Account

          	
            Product name

          
	
            Lincoln Life Flexible Premium Variable Life Account D (811-04592)

          	
            Variable Universal Life Leadership Series

          
	
            Lincoln Life Flexible Premium Variable Life Account F (811-05164)

          	
            American Legacy Life

            American Legacy Estate Builder

          
	
            Lincoln Life Flexible Premium Variable Life Account G (811-05585)

          	
            VUL-III

          
	
            Lincoln Life Flexible Premium Variable Life Account J (811-08410)

          	
            American Legacy Variable Life

          
	
            Lincoln Life Flexible Premium Variable Life Account K (811-08412)

          	
            Multi Fund Variable Life

          
	
            Lincoln Life Flexible Premium Variable Life Account M (811-08557)

          	
            VULdb / VULdb ES

            VULdb-II ES

            VUL-I / VULcv

            VULcv-II / VULcvII ES / VUL Flex

            VULcv-III ES

            MoneyGuard VUL

            VULone ES / VULone 2005 ES

            Momentum VULone / Momentum VULone 2005

            VULcv-IV ES

            VULdb-IV ES

            Momentum VULone 2007

            VULone 2007

            AssetEdge VUL

            AssetEdge VUL2015/AssetEdge Exec VUL 2015

            VULone2012

            VULone2014

            InReach VULone2014

            VULone2019

            AssetEdge VUL2019/AssetEdge Exec VUL 2019

            AssetEdge VUL2019-2/AssetEdge Exec VUL 2019-2

            AssetEdge VUL2020/AssetEdge Exec VUL 202

            AssetEdge VUL 2022/AssetEdge VUL 2022-2

            MoneyGuard Market Advantage

            VULone2021

            LifeGoals VUL

          
	
            Lincoln Life Flexible Premium Variable Life Account R (811-08579)

          	
            SVUL / SVUL-I

            SVUL-II / SVUL-II ES

            SVUL-III ES

            SVUL-IV ES / PreservationEdge SVUL

            SVULone ES

            Momentum SVULone

            SVULone 2007 ES

            Momentum SVULone 2007

            SVULone2013

            SVULone2016

            SVULone2019

            SVULone2021

          
	
            Lincoln Life Flexible Premium Variable Life Account S (811-09241)

          	
            CVUL / CVUL Series III / CVUL Series III ES

            LCV4 ES

            LCV5 ES / LCC VUL

            Lincoln Corporate Executive VUL

          
	
            Lincoln Life Flexible Premium Variable Life Account Y (811-21028)

          	
            American Legacy VULcv-III

            American Legacy VULdb-II

            American Legacy SVUL-II

            American Legacy SVUL-III

            American Legacy VULcv-IV

            American Legacy VULdb-IV

            American Legacy SVUL-IV/PreservationEdge SVUL

            American Legacy AssetEdge

          


    

    

    

    

    Variable Annuity Separate Accounts:

    

    

    	
            Account

          	
            Product name

          
	
            Lincoln National Variable Annuity Account C (811-03214)

          	
            Multi-Fund

            Multi-Fund Select

            Multi-Fund 5 Retirement Annuity

          
	
            Lincoln National Variable Annuity Account E (811-04882)

          	
            The American Legacy

          
	
            Lincoln National Variable Annuity Account H (811-05721)

          	
            American Legacy II

            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

            Shareholder’s Advantage purchased on and after May 21, 2018

          
	
            Lincoln National Variable Annuity Account L (811-07645)

          	
            Group Variable Annuity

            Secured Retirement Income Version 1

            Secured Retirement Income Version 2

            Secured Retirement Income Version 3

            Secured Retirement Income Version 4

            Retirement Income Rollover Version 1

            Retirement Income Rollover Version 2

            Retirement Income Rollover Version 3

            Retirement Income Rollover Version 4

          
	
            Lincoln Life Variable Annuity Account N (811-08517)

          	
            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)

            Choice Plus

            Choice Plus II

            ChoicePlus Access

            ChoicePlus II Access

            ChoicePlus Bonus

            ChoicePlus II Bonus

          
	 	
            ChoicePlus II Advance

            ChoicePlus Design

            ChoicePlus Signature

            ChoicePlus Rollover

            ChoicePlus Fusion

            ChoicePlus Series

            ChoicePlus Prime

            ChoicePlus Advisory

            ChoicePlus Select B-Share

            InvestmentSolutions

            InvestmentSolutions RIA

            Lincoln Investor Advantage

            Lincoln Invester Advantage 2018

            Lincoln Invester Advantage Pro

            Lincoln Investor Advantage Fee-Based

            Lincoln Investor Advantage RIA

            Lincoln Investor Advantage Advisory

            Lincoln Investor Advantage Pro Advisory

            Lincoln Investor Advantage RIA Class

            Lincoln Investor Advantage Advisory Choice

            Lincoln Invester Advantage Advisory Pro Choice

            Lincoln Level Advantage B Share Indexed Variable Annuity

            Lincoln Level Advantage Advisory Indexed Variable Annuity

            Lincoln Level Advantage B Class Indexed Variable Annuity

            Lincoln Level Advantage Advisory Class Indexed Variable Annuity

            Lincoln Level Advantage Fee-Based Indexed Variable Annuity

            Lincoln Level Advantage Select B-Share Indexed Variable Annuity

            Lincoln Level Advantage Design B-Share Indexed Variable Annuity

            Lincoln Level Advantage Design Advisory Indexed Variable Annuity

            Lincoln Level Advantage Access Indexed Variable Annuity

            Core Income

          
	
            Lincoln Life Variable Annuity Account Q (811-08569)

          	
            Multi-Fund Group

          
	
            Lincoln Life S-3 Filing

          	
            Lincoln Level Advantage B Share Indexed Variable Annuity

            Lincoln Level Advantage Advisory Indexed Variable Annuity

            Lincoln Level Advantage B Class Indexed Variable Annuity

            Lincoln Level Advantage Advisory Class Indexed Variable Annuity

            Lincoln Level Advantage Fee-Based Indexed Variable Annuity

            Lincoln Level Advantage Select B Share Indexed Variable Annuity

            Lincoln Level Advantage Design B-Share Indexed Variable Annuity

            Lincoln Level Advantage Design Advisory Indexed Variable Annuity

            Lincoln Level Advantage Access Indexed Variable Annuity

          


    

    

    

    

    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.

    

    

    

    

    

    

    Signature                                                                                    Title

    

    

    /s/Randal J. Freitag

    	______________________________	
            Executive Vice President; Chief Financial Officer,

          


    	Randal J. Freitag	
            Interim Chief Accounting Officer and Director

          


    

    

    

    

    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, Rachel C. Fischer 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

            Delson R. Campbell

          	
             

            */s/ Scott C. Durocher

            Scott C. Durocher

          
	
             

            */s/ Kimberly A. Genovese

            Kimberly A. Genovese

          	
             

            */s/ Daniel P. Herr

            Daniel P. Herr

          
	
             

            * /s/ Donald E. Keller

            Donald E. Keller

          	
             

            */s/ Michelle Grindle

            Michelle Grindle

          
	
             

            * /s/ Jeffrey L. Smith

            Jeffrey L. Smith

          	
             

            */s/ John D. Weber

            John D. Weber

          
	
             

            * /s/ Jassmin McIver-Jones

            Jassmin McIver-Jones

          	
             

            */s/ Carolyn Augur

            Carolyn Augur

          
	
             

            */s/ Rachel C. Fischer

            Rachel C. Fischer

          	 


    

    

    

    

    

    

    

    

    

    

    

    

    

    

    Version dated: October 2021