# EDGAR Filing Document

**Accession Number:** 0001093278
**File Stem:** 0000726865-26-000408
**Filing Date:** 2026-6
**Character Count:** 53844
**Document Hash:** cb38f559523074b956eb06292a0ae6cc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000726865-26-000408.hdr.sgml**: 20260626

**ACCESSION NUMBER**: 0000726865-26-000408

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20260626

**DATE AS OF CHANGE**: 20260626

**EFFECTIVENESS DATE**: 20260626

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES
- **CENTRAL INDEX KEY:** 0001093278

**ORGANIZATION NAME:**
- **EIN:** 161505436
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-09763
- **FILM NUMBER:** 261130422

**BUSINESS ADDRESS:**
- **STREET 1:** 100 MADISON STREET
- **STREET 2:** STE 1860
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202-2808
- **BUSINESS PHONE:** 3154288420

**MAIL ADDRESS:**
- **STREET 1:** 100 MADISON STREET
- **STREET 2:** SUITE 1860
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202-2808
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES
- **CENTRAL INDEX KEY:** 0001093278

**ORGANIZATION NAME:**
- **EIN:** 161505436
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-193276
- **FILM NUMBER:** 261130421

**BUSINESS ADDRESS:**
- **STREET 1:** 100 MADISON STREET
- **STREET 2:** STE 1860
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202-2808
- **BUSINESS PHONE:** 3154288420

**MAIL ADDRESS:**
- **STREET 1:** 100 MADISON STREET
- **STREET 2:** SUITE 1860
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202-2808

## Series and Classes Contracts Data

### LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES (Series ID: S000002798)

| Class ID   | Class Name                      | Ticker Symbol   |
|:---|:---|:---|
| C000138878 | Lincoln Investor Advantage      |  |
| C000203525 | Lincoln Investor Advantage 2018 |  |

?xml version='1.0' encoding='ASCII'? EDGAR HTML

As filed with the Securities and Exchange Commission on June 26, 2026

1933 Act Registration No. 333-193276

1940 Act Registration No. 811-09763

------

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-4

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

POST-EFFECTIVE AMENDMENT NO. 26

and

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940

AMENDMENT NO. 774

Lincoln New York Account N for Variable Annuities

(Exact Name of Registered Separate Account)

*Lincoln Investor Advantage*<sup>®</sup>

LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK

(Name of Insurance Company)

120 Madison Street, Suite 1310

Syracuse, New York 13202

(Address of Insurance Company's Principal Executive Offices)

Insurance Company's Telephone Number, Including Area Code: (315) 428-8400 Sarah Sheldon, Esquire

Lincoln Life & Annuity Company of New York

120 Madison Street, Suite 1310

Syracuse, New York 13202

(Name and Address of Agent for Service)

Copy to:

Jassmin McIver-Jones, Esquire

Lincoln Life & Annuity Company of New York

120 Madison Street, Suite 1310

Syracuse, New York 13202

Approximate Date of Proposed Public Offering: Continuous

It is proposed that this filing will become effective:

/X/ immediately upon filing pursuant to paragraph (b)

/ / on May 1, 2026, pursuant to paragraph (b)

/ / 60 days after filing pursuant to paragraph (a)(1)

/ / on __________, pursuant to paragraph (a)(1) of Rule 485 under the Securities Act of 1933 ("Securities Act").

If appropriate, check the following box:

/ / This post-effective amendment designates a new effective date for a previously filed post-effective amendment.

Check each box that appropriately characterizes the Registrant:

/ / New Registrant (as applicable, a Registered Separate Account or Insurance Company that has not filed a Securities Act registration statement or amendment thereto within 3 years preceding this filing)

/ / Emerging Growth Company (as defined by Rule 12b-2 under the Securities Exchange Act of 1934 ("Exchange Act"))

/ / If an Emerging Growth Company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act

/ / Insurance Company relying on Rule 12h-7 under the Exchange Act

/ / Smaller reporting company (as defined by Rule 12b-2 under the Exchange Act)

------

**THE LINCOLN NATIONAL LIFE INSURANCE COMPANY**

**Lincoln Life Variable Annuity Account N**

*Lincoln ChoicePlus*<sup>SM</sup> product suite, *Lincoln ChoicePlus*<sup>SM</sup> II product suite,

*Lincoln ChoicePlus Assurance*<sup>SM</sup> product suite, *Lincoln ChoicePlus*<sup>SM</sup> Advisory,

*Lincoln ChoicePlus*<sup>SM</sup> Design, *Lincoln ChoicePlus*<sup>SM</sup> Fusion, *Lincoln ChoicePlus Assurance*<sup>SM</sup> (Prime)*,* 

*Lincoln ChoicePlus*<sup>SM</sup> Rollover, *Lincoln ChoicePlus*<sup>SM</sup> Select B-Share, *Lincoln ChoicePlus Assurance*<sup>SM</sup> Series, *Lincoln ChoicePlus*<sup>SM</sup> Signature, *Lincoln InvestmentSolutions*<sup>SM</sup>, *Lincoln InvestmentSolutions*<sup>SM</sup> RIA,

*Lincoln Investor Advantage*<sup>®</sup> product suite, *Lincoln Investor Advantage*<sup>®</sup> Pro product suite

**LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK**

**Lincoln New York Account N for Variable Annuities**

*Lincoln ChoicePlus*<sup>SM</sup> product suite, *Lincoln ChoicePlus*<sup>SM</sup> II product suite,

*Lincoln ChoicePlus Assurance*<sup>SM</sup> product suite, *Lincoln ChoicePlus*<sup>SM</sup> Advisory,

*Lincoln ChoicePlus*<sup>SM</sup> Design, *Lincoln ChoicePlus*<sup>SM</sup> Fusion, *Lincoln ChoicePlus Assurance*<sup>SM</sup> (Prime)*,* 

*Lincoln ChoicePlus Assurance*<sup>SM</sup> Series, *Lincoln ChoicePlus*<sup>SM</sup> Signature, *Lincoln InvestmentSolutions*<sup>SM</sup>,

*Lincoln Investor Advantage*<sup>®</sup> product suite

**Supplement dated June 26, 2026 to the Prospectus dated May 1, 2026**

This Supplement updates certain information contained in the above-referenced prospectus (the "Prospectus") for your individual annuity contract. This Supplement should be read in conjunction with the Prospectus filed therein. All other terms and provisions of the Prospectus, as supplemented, remain unchanged.

The changes described in this Supplement modify Appendix A – Investment Options Available Under The Contract.

**Addition of a New Investment Option:** On or about August 17, 2026, the following fund will be added as an investment option under your Contract. The information below summarizes key features of the fund.

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Investment Objective** | **Fund and Adviser/Sub-adviser** | **Current Expenses** | **Average Annual Total Returns (as of 12/31/2025)** | **Average Annual Total Returns (as of 12/31/2025)** | **Average Annual Total Returns (as of 12/31/2025)** |
| **Investment Objective** | **Fund and Adviser/Sub-adviser** | **Current Expenses** | 1 Year | 5 Year | 10 Year |
| The fund seeks capital appreciation.  | Putnam VT U.S. Research Fund – Class IB | 0.93% | 17.88% | 14.52% | 15.07% |

---

For more complete information about the fund, including its principal investment strategies and principal risks, please refer to the underlying fund prospectus.

**Fund Reorganization:** The Board of Trustees of each Putnam VT Sustainable Future Fund and Putnam VT U.S. Research Fund has approved the reorganization of the Putnam VT Sustainable Future Fund with and into the Putnam VT U.S. Research Fund. The reorganization is currently expected to close on or about August 17, 2026, with the net asset value of share to be issued in the reorganization expected to be determined on or about August 14, 2026. The reorganization is expected to be a tax-free reorganization for federal income tax purposes. Following the reorganization, all references to Putnam VT Sustainable Future Fund in the Prospectus will be removed and replaced with Putnam VT U.S. Research Fund.

Effective on or about June 26, 2026, Putnam VT Sustainable Future Fund will not be available to Contracts issued on or after this date.

You may obtain additional information, including underlying fund prospectuses, by contacting your registered representative, visiting www.lfg.com/vaprospectus, or by emailing CustServSupportTeam@lfg.com.

**Please retain this Supplement for future reference.**

------

**Part A**

The Prospectus for the *Lincoln Investor Advantage*<sup>®</sup> variable annuity contract, as supplemented, is incorporated herein by reference to [Post-Effective Amendment No. 25](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093278/000110465926043306/tm265178d1_485bpos.htm) (File No. 333-193276) filed on April 14, 2026, and to the definitive [497 Filing](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093278/000110465926053740/tm265276d1_497.htm) filed on May 1, 2026.

**Part B**

The Statement of Additional Information for the *Lincoln Investor Advantage*<sup>®</sup> variable annuity contract, including the financial statements of Lincoln New York and the financial statements of Lincoln New York Account N for Variable Annuities, is incorporated herein by reference to [Post-Effective Amendment No. 25](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093278/000110465926043306/tm265178d1_485bpos.htm) (File No. 333-193276) filed on April 14, 2026, and to the definitive [497 Filing](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093278/000110465926053740/tm265276d1_497.htm) filed on May 1, 2026.

------

Lincoln New York Account N for Variable Annuities

PART C - OTHER INFORMATION

**Item 27. Exhibits**

(a)(1) [Resolution of Board of Directors and Memorandum authorizing establishment of the Variable Account are incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-93875) filed on December 30, 1999.](http://www.sec.gov/Archives/edgar/data/1093278/000091205799011008/0000912057-99-011008.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Amendment to that Certain Memorandum incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-93875) filed on December 30, 1999.](http://www.sec.gov/Archives/edgar/data/1093278/000091205799011008/0000912057-99-011008.txt)

(b) Not applicable

(c)(1) [Principal Underwriting Agreement between Lincoln Financial Distributors, Inc. and Lincoln Life & Annuity Company of New York incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-145531) filed on November 16, 2007.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b3a.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Form of Broker-Dealer Selling Agreement among The Lincoln National Life Insurance Company, Lincoln Life & Annuity Company of New York and Lincoln Financial Distributors, Inc. incorporated herein by reference to Post-Effective Amendment No. 31 on Form N-4 (File No. 333-181617) filed on December 13, 2024.](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d3_ex99-bxcx2.htm)

(d)(1) [Annuity Contract ((30070BNYL 5/03) incorporated herein by reference to Post-Effective Amendment No. 9 (File No. 333-93875) filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994h.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Large Account Credit Rider (AR-568) incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-193276) filed on January 10, 2014.](http://www.sec.gov/Archives/edgar/data/1093278/000072686514000020/ex4c.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Annuity Payment Option Rider (32147) incorporated herein by reference to Post-Effective Amendment No. 3 (File No. 333-36304) filed on April 9, 2001.](http://www.sec.gov/Archives/edgar/data/1048606/000095013101502783/dex994f.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [Amendment for IRA Retirement Plan (AE-283) incorporated herein by reference to Post-Effective Amendment No. 14 (File No. 333-171096) filed on April 12, 2016.](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111057/a16-3964_1ex99db4e.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Amendment for Roth IRA Retirement Plan (AE-284) incorporated herein by reference to Post-Effective Amendment No. 14 (File No. 333-171096) filed on April 12, 2016.](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111057/a16-3964_1ex99db4f.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [DCA Fixed Account Allocations (NYCPALGV 5/03) incorporated herein by reference to Post-Effective Amendment No. 9 (File No. 333-93875) filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994m.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Variable Annuity Payment Option Rider (i4LA-NQ 8/10 NY Rev 09-02) incorporated herein by reference to Post-Effective Amendment No. 12 (File No. 333-145531) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/vaporqrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [Variable Annuity Payment Option Rider (i4LA-Q 8/10 NY Rev 09-02) incorporated herein by reference to Post-Effective Amendment No. 12 (File No. 333-145531) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/vapornqrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [Variable Annuity Amendment (AR-440 NY) incorporated herein by reference to Post-Effective Amendment No. 1 (File No. 333-171097) filed on June 21, 2011.](http://www.sec.gov/Archives/edgar/data/1045008/000072686511000621/exhibit4s.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [Contract Amendment – Maturity Date (AR-554 10/14) incorporated herein by reference to Post-Effective Amendment No. 7 (File No. 333-181616) filed on April 8, 2015.](http://www.sec.gov/Archives/edgar/data/1093278/000110465915026465/a15-4514_1ex99db4v.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [Guarantee of Principal Death Benefit Rider (24R-749) incorporated herein by reference to Post-Effective Amendment No. 22 (File No. 333-193276) filed on June 10, 2024.](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093278/000110465924070035/tm2414999d3_485bpos.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(12) [Variable Annuity Payout Rider Credit Endorsement (23AE-730) incorporated herein by reference to Post-Effective Amendment No. 41 (File No. 333-181615) filed on November 15, 2023.](https://www.sec.gov/Archives/edgar/data/847552/000110465923118678/tm2329782d1_ex99-bxdx44.htm)

(e) [Application (ANF06747NY3) incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193276) filed on May 16, 2014.](http://www.sec.gov/Archives/edgar/data/1093278/000110465914039628/a14-6047_1ex99db5.txt)

(f)(1) [Amended and Restated Charter of Lincoln Life & Annuity Company of New York incorporated herein by reference to Post-Effective Amendment No. 31 on Form N-4 (File No. 333-181617) filed on December 13, 2024.](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d2_ex99-bxfx1.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Amended and Restated By-laws of Lincoln Life & Annuity Company of New York incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-175691) filed on July 21, 2011.](http://www.sec.gov/Archives/edgar/data/1093278/000072686511000677/exhibit6.htm)

(g)(1) [Automatic Indemnity Reinsurance Agreement dated January 1, 2018, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited (for LNY products) incorporated herein by reference to Post-Effective Amendment No. 36 (File No. 333-141758) filed on April 24, 2019.](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7c.htm)

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) [Amendment No. 1 to Automatic Indemnity Reinsurance Agreement dated January 1, 2018, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited (for LNY products) incorporated herein by reference to Post-Effective Amendment No. 37 (File No. 333-141758) filed on December 20, 2019.](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7ci.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) [Amendment No. 2 Automatic Indemnity Reinsurance Agreement dated January 1, 2018, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference to Post-Effective Amendment No. 25 (File No. 333-186895) filed on February 11, 2021.](http://www.sec.gov/Archives/edgar/data/1093278/000072686521000052/exg3ii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Coinsurance and Modified Coinsurance Reinsurance Agreement dated January 1, 2018 between Lincoln Life & Annuity Company of New York and The Lincoln National Life Insurance Company incorporated herein by reference to Post-Effective Amendment No. 36 (File No. 333-141758) filed on April 24, 2019.](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7d.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) [Amendment No. 1 to Coinsurance and Modified Coinsurance Reinsurance Agreement dated January 1, 2018 between Lincoln Life & Annuity Company of New York and The Lincoln National Life Insurance Company incorporated herein by reference to Post-Effective Amendment No. 37 (File No. 333-141758) filed on December 20, 2019.](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7di.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) [Amendment No. 4 to Coinsurance and Modified Coinsurance Reinsurance Agreement dated January 1, 2018, between Lincoln Life & Annuity Company of New York and Then Lincoln National Life Insurance Company incorporated herein by reference to Post-Effective Amendment No. 15 (File No. 333-214113) filed on April 10, 2025.](https://www.sec.gov/Archives/edgar/data/1093278/000110465925033726/tm253783d1_ex99-bxgx2xii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) [Amendment No. 5 to Coinsurance and Modified Coinsurance Reinsurance Agreement dated January 1, 2018 between Lincoln Life & Annuity Company of New York and The Lincoln National Insurance Company incorporated herein by reference to Post-Effective Amendment No. 17 (File No. 333-214113) filed on April 9, 2026.](https://www.sec.gov/Archives/edgar/data/1093278/000110465926041547/tm265149d1_ex99-bxgx2xiii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Third Amended and Restated Automatic Indemnity Reinsurance Agreement dated January 1, 2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference to Post-Effective Amendment No. 20 (File No. 333-212680) filed on April 14, 2023.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx5.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) [Amendment No. 1 to Third Amended and Restated Automatic Indemnity Reinsurance Agreement dated January 1, 2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference to Post-Effective Amendment No. 16 (File No. 333-212682) filed on February 2, 2024.](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitg3i.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) [Amendment No. 2 to the Third Amended and Restated Automatic Indemnity Reinsurance Agreement dated January 1, 2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference to Post-Effective Amendment No. 20 (File No. 333-212682) filed on April 10, 2025.](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) [Amendment No. 3 to the Third Amendment and Restated Automatic Indemnity Reinsurance Agreement dated January 1, 2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference to Post-Effective Amendment No. 20 (File No. 333-212682) filed on April 10, 2025.](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xiii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) [Amendment No. 4 to the Third Amended and Restated Automatic Indemnity Reinsurance Agreement dated January 1, 2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-212680) filed on April 9, 2026.](https://www.sec.gov/Archives/edgar/data/1048606/000110465926041516/tm265149d1_ex99-bxgx4xiv.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) [Amendment No. 5 to the Third Amended and Restated Automatic Indemnity Reinsurance Agreement dated January 1, 2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-212680) filed on April 9, 2026.](https://www.sec.gov/Archives/edgar/data/1048606/000110465926041516/tm265149d1_ex99-bxgx4xv.htm)

(h) Fund Participation Agreements and Amendments between Lincoln Life & Annuity Company of New York and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) [AIM (Invesco) Variable Insurance Funds, Inc. incorporated herein by reference to Post-Effective Amendment No. 17 on Form N-6 (File No. 333-155333) filed on April 2, 2013](http://www.sec.gov/Archives/edgar/data/1051629/000104746913003827/a2213173zex-99_1.txt).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [AllianceBernstein Variable Product Series Fund incorporated herein by reference to Post-Effective Amendment No. 19 on Form N-6 (File No. 333-155333) filed on April 1, 2015](http://www.sec.gov/Archives/edgar/data/1051629/000110465915025113/a15-4246_1ex99dbh2.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [ALPS Variable Investment Trust incorporated herein by reference to Post-Effective Amendment No. 1 (File No. 333-193276) filed on April 29, 2015;](http://www.sec.gov/Archives/edgar/data/1093278/000110465915031569/a15-4836_1ex99db8biii.htm)

(3-a) [amendment dated April 30, 2015 incorporated herein by reference to Post-Effective Amendment No. 3 (File No. 333-193276) filed on April 15, 2016](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111779/a16-4155_1ex99db8aiii.htm);

------

(3-b) [amendments incorporated herein by reference to Post-Effective Amendment No. 2 (File No. 333-214111) filed on March 2, 2018](http://www.sec.gov/Archives/edgar/data/1093278/000072686518000156/ex8xv.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [American Funds Insurance Series incorporated herein by reference to Post-Effective Amendment No. 26 on Form N-6 (File No. 333-146507) filed on April 3, 2017](http://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm);

(4-a) [amendment no. 15 incorporated herein by reference to Post-Effective Amendment No. 27 on Form N-4 (File No. 333-181615) filed on April 3, 2020](http://www.sec.gov/Archives/edgar/data/847552/000072686520000140/ex8b.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Columbia Funds Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 7 (File No. 333-212682) filed on April 15, 2020](http://www.sec.gov/Archives/edgar/data/1048606/000110465920046914/a20-6345_1ex99db8avi.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [Columbia Funds Variable Insurance Trust II incorporated herein by reference to Post-Effective Amendment No. 7 (File No. 333-212682) filed on April 15, 2020](http://www.sec.gov/Archives/edgar/data/1048606/000110465920046914/a20-6345_1ex99db8avii.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Delaware VIP Trust incorporated herein by reference to Post-Effective Amendment No. 19 (File No. 333-155333) filed on April 1, 2015](http://www.sec.gov/Archives/edgar/data/1051629/000110465915025113/a15-4246_1ex99dbh6.htm);

(7-a) [Amendment incorporated herein by reference to Post-Effective Amendment No. 25 on Form N-4 (File No. 333-186895) filed on February 11, 2021.](http://www.sec.gov/Archives/edgar/data/1093278/000072686521000052/ex99h5a.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [Deutsche DWS Variable Series II incorporated herein by reference to Post-Effective Amendment No. 23 on Form N-6 (File No. 333-146507) filed on April 1, 2015](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh8.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [Eaton Vance Variable Trust incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193276) filed on May 16, 2014](http://www.sec.gov/Archives/edgar/data/1093278/000110465914039628/a14-6047_1ex99db8bviii.txt).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [Fidelity Variable Insurance Products Fund incorporated herein by reference to Post-Effective Amendment No. 21 on Form N-6 (File No. 333-141769) filed on April 9, 2018](http://www.sec.gov/Archives/edgar/data/1081039/000110465918023067/a18-5093_1ex99dbh10.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [First Trust Variable Insurance Trust and First Trust Portfolios, L.P. incorporated herein by reference to Post-Effective Amendment No. 3 (File No. 333-193276) filed on April 15, 2016](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111779/a16-4155_1ex99db8ax.htm);

(11-a) [second amendment incorporated herein by reference to Post-Effective Amendment No. 31 on Form N-4 (File No. 333-186895) filed on May 30, 2023.](https://www.sec.gov/Archives/edgar/data/1093278/000110465923066148/tm2315990d1_ex99-bxhx9xa.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(12) [Franklin Templeton Variable Insurance Products Trust incorporated herein by reference to Post-Effective Amendment No. 19 on Form N-6 (File No. 333-155333) filed on April 1, 2015](http://www.sec.gov/Archives/edgar/data/1051629/000110465915025113/a15-4246_1ex99dbh10.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(13) [Goldman Sachs Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 23 on Form N-6 (File No. 333-146507) filed on April 1, 2015](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh11.htm);

(13-a) [Amendment incorporated by reference to Post-Effective Amendment No. 42 filed on Form N-6 (File No. 333-125790) filed on April 11, 2023.](https://www.sec.gov/Archives/edgar/data/1080299/000110465923044021/tm235109d1_ex99-bxhx12xa.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(14) [Hartford Series Fund, Inc. and Hartford HLS Series Fund II, Inc. incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193276) filed on May 16, 2014](http://www.sec.gov/Archives/edgar/data/1093278/000110465914039628/a14-6047_1ex99db8bxiii.txt).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(15) [Ivy Funds Variable Insurance Products incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193276) filed on May 16, 2014](http://www.sec.gov/Archives/edgar/data/1093278/000110465914039628/a14-6047_1ex99db8bxiv.txt);

(15-a) [amendment incorporated herein by reference to Post-Effective Amendment No. 19 on Form N-6 (File No. 333-141769) filed on April 4, 2017](http://www.sec.gov/Archives/edgar/data/1081039/000110465917021319/a17-3685_1ex99dbh12.htm).

(15-b) [second amendment incorporated by reference to Post-Effective Amendment No. 40 on Form N-6 (File No. 333-125790) filed on April 7, 2022.](https://www.sec.gov/Archives/edgar/data/1080299/000110465922043547/a22-2874_1ex99dbh13b.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(16) [Legg Mason Partners Variable Equity Trust, Legg Mason Partners Variable Income Trust, Legg Mason Investor Services, LLC, and Legg Mason Partners Fund Advisor, LLC Agreement incorporated herein by reference to Post-Effective Amendment No. 21 on Form N-6 (File No. 333-141769) filed on April 9, 2018](http://www.sec.gov/Archives/edgar/data/1081039/000110465918023067/a18-5093_1ex99dbh16.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(17) [Lincoln Variable Insurance Products Trust incorporated herein by reference to Post-Effective Amendment No. 20 on Form N-6 (File No. 333-155333) filed on April 1, 2016](http://www.sec.gov/Archives/edgar/data/1051629/000110465916109303/a16-3897_1ex99dbh14.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(18) [Lord Abbett Series Fund incorporated herein by reference to Post-Effective Amendment No. 6 (File No. 333-145531) filed on April 9, 2009](http://www.sec.gov/Archives/edgar/data/1093278/000104746909004013/a2191028zex-99_1fpa.txt).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(19) [MFS Variable Insurance Trust, MFS Variable Insurance Trust II, and III incorporated herein by reference to Post-Effective Amendment No. 19 (File No. 333-155333) filed on April 1, 2015;](http://www.sec.gov/Archives/edgar/data/1051629/000110465915025113/a15-4246_1ex99dbh17.htm)

------

(19-a) [amendments incorporated herein by reference to Post-Effective No. 23 on Form N-6 (File No. 333-141769) filed on April 12, 2019.](http://www.sec.gov/Archives/edgar/data/1081039/000110465919021056/a19-3455_1ex99dbh19.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(20) [PIMCO Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 34 on Form N-6 (File No. 333-125790) filed on April 9, 2018](http://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh22.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(21) [Putnam Variable Trust incorporated herein by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 333-155333) filed on April 3, 2017](http://www.sec.gov/Archives/edgar/data/1051629/000110465917021019/a17-3347_1ex99dbh20.htm);

(21-a) [Amendment No. 8 incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-236908) filed on March 5, 2020.](http://www.sec.gov/Archives/edgar/data/1093278/000072686520000081/ex8xva.htm);

(21-a) [Amendment No. 8 incorporated herein by reference to Post-Effective Amendment No. 25 on Form N-4 (File No. 333-186895) filed on February 11, 2021.](http://www.sec.gov/Archives/edgar/data/1093278/000072686521000052/ex99h15b.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(22) [Rydex Variable Trust and Guggenheim Funds Distributors, LLC incorporated herein by reference to Post-Effective Amendment No. (File No. 333-193276) filed on April 29, 2015](http://www.sec.gov/Archives/edgar/data/1093278/000110465915031569/a15-4836_1ex99db8bxxiii.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(23) [Van Eck VIP Trust incorporated herein by reference to Post-Effective Amendment No. 1 (File No. 333-193276) filed on April 29, 2015](http://www.sec.gov/Archives/edgar/data/1093278/000110465915031569/a15-4836_1ex99db8bxxvii.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(24) [Virtus Variable Insurance Trust and First Trust Portfolios, L.P. incorporated herein by reference to Post-Effective Amendment No. 1 (File No. 333-193276) filed on April 29, 2015](http://www.sec.gov/Archives/edgar/data/1093278/000110465915031569/a15-4836_1ex99db8bxxviii.htm).

(i) [Accounting and Financial Administration Services Agreement dated January 1, 2019 among State Street Bank and Trust Company, The Lincoln National Life Insurance Company and Lincoln Life & Annuity Company of New York is incorporated herein by reference to Post-Effective Amendment No. 36 on Form N-6 (File No. 333-125790) filed on April 12, 2019.](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbi1.htm)

(j) Rule 22c-2 Agreements between The Lincoln National Life Insurance Company and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) [AIM Variable Insurance Funds incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-36304) filed on May 29, 2008.](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/aim.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [ALPS Variable Investment Trust incorporated herein by reference to Post-Effective Amendment No. 1 (File No. 333-193276) filed on April 29, 2015.](http://www.sec.gov/Archives/edgar/data/1093278/000110465915031569/a15-4836_1ex99db8cii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [American Funds Insurance Series incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-36304) filed on May 29, 2008.](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/afd.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [Delaware VIP Trust incorporated herein by reference to Post-Effective Amendment No. 14 (File No. 333-145531) filed on March 30, 2012.](http://www.sec.gov/Archives/edgar/data/1093278/000072686512000531/exhibit8c4.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Fidelity Variable Insurance Products Trust incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-36304) filed on May 29, 2008.](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/fidelity.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [Franklin Templeton Variable Insurance Products Trust incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-149449) filed on November 25, 2008.](http://www.sec.gov/Archives/edgar/data/1093278/000072686508000911/franklin4lny.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Guggenheim Funds Distributors, LLC incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193276) filed on May 16, 2014.](http://www.sec.gov/Archives/edgar/data/1093278/000110465914039628/a14-6047_1ex99db8cvii.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [Hartford Series Funds, Inc. and Hartford HLS Series Fund II, Inc. incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193276) filed on May 16, 2014.](http://www.sec.gov/Archives/edgar/data/1093278/000110465914039628/a14-6047_1ex99db8cxiii.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [Ivy Funds Variable Insurance Portfolios and Waddell & Reed, Inc. incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193276) filed on May 16, 2014.](http://www.sec.gov/Archives/edgar/data/1093278/000110465914039628/a14-6047_1ex99db8cviii.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [Lincoln Variable Insurance Products Trust incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-149449) filed on November 25, 2008.](http://www.sec.gov/Archives/edgar/data/1093278/000072686508000911/lvip4lny.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [MFS Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-36304) filed on May 29, 2008.](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/mfs.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(12) [Putnam Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-36304) filed on May 29, 2008.](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/putnam4lnl.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(13) [Van Eck Securities Corporation incorporated herein by reference to Post-Effective Amendment No. 1 (File No. 333-193276) filed on April 29, 2015.](http://www.sec.gov/Archives/edgar/data/1093278/000110465915031569/a15-4836_1ex99db8cxv.htm)

(k) [Opinion and Consent of Scott C. Durocher, Senior Counsel of The Lincoln National Life Insurance Company, as to legality of securities being issued incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193276) filed on May 16, 2014.](http://www.sec.gov/Archives/edgar/data/1093278/000110465914039628/a14-6047_1ex99db9.txt)

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

(l) [Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm filed herein.](consent.htm)

(m) Not applicable

(n) Not applicable

(o) Not applicable

(p) [Power of Attorney - Principal Officers and Directors of Lincoln Life & Annuity Company of New York incorporated herein by reference to Post-Effective Amendment No. 25 (File No. 333-193276) filed on April 14, 2026.](https://www.sec.gov/Archives/edgar/data/1093278/000110465926043306/tm265276d6_ex99-bxp.htm)

(q) Not applicable

(r) Not applicable

(s) [Lincoln National Corporation Organizational Chart incorporated herein by reference to Post-Effective Amendment No. 47 on Form N-6 (File No. 333-125790) filed on April 7, 2026.](https://www.sec.gov/Archives/edgar/data/1080299/000110465926040453/tm265117d1_ex99-bx32.htm)

EX-101.SCH XBRL Taxonomy Extension Schema Document

**Item 28. Directors and Officers of the Depositor**

The following list contains the officers and directors of Lincoln Life & Annuity Company of New York who are engaged directly or indirectly in activities relating to Lincoln New York Account N for Variable Annuities as well as the contracts. The list also shows Lincoln Life & Annuity Company of New York's executive officers.

---

| | |
|:---|:---|
| Name | Positions and Offices with Depositor |
| Adam M. Cohen\* | Senior Vice President, Chief Accounting Officer and Treasurer |
| Ellen G. Cooper\* | President and Director |
| Stephen B. Harris\* | Senior Vice President and Chief Ethics and Compliance Officer |
| Mark E. Konen <br> 4901 Avenue G<br> Austin, TX 78751<br>| Director |
| M. Leanne Lachman <br> 870 United Nations, Plaza, #19-E<br> New York, NY 10017<br>| Director |
| Dale LeFebvre<br> 2710 Foxhall Road NW<br> Washington, DC 20007<br>| Director |
| Louis G. Marcoccia <br> Senior Vice President<br> Syracuse University<br> Crouse-Hinds Hall, Suite 620<br> 900 S. Crouse Ave.<br> Syracuse, NY 13244<br>| Director |
| John G. Morriss\* | Executive Vice President, Chief Investment Officer and Director |
| Christopher M. Neczypor\* | Executive Vice President, Chief Financial Officer and Director |
| Nancy A. Smith\* | Secretary |
| Joseph D. Spada\*\* | Vice President and Chief Compliance Officer for Separate Accounts |

---

\*Principal business address is 150 N. Radnor-Chester Road, Radnor, PA 19087

\*\*Principal business address is 350 Church Street, Hartford, CT 06103

**Item 29. Persons Controlled by or Under Common Control with the Depositor or Registrant**

See Exhibit (s) above: [Lincoln National Corporation Organization Chart](https://www.sec.gov/Archives/edgar/data/1080299/000110465926040453/tm265117d1_ex99-bx32.htm)

**Item 30. Indemnification**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Brief description of indemnification provisions.

In general, Article VII of the By-Laws of Lincoln Life & Annuity Company of New York provides that Lincoln New York will indemnify certain persons against expenses, judgments and certain other specified costs incurred by any such person if he/she is made a party or is threatened to be made a party to a suit or proceeding because he/she was a director, officer,

------

or employee of Lincoln New York, as long as he/she acted in good faith and in a manner he/she reasonably believed to be in the best interests of, or act opposed to the best interests of, Lincoln New York. Certain additional conditions apply to indemnification in criminal proceedings.

In particular, separate conditions govern indemnification of directors, officers, and employees of Lincoln New York in connection with suits by, or in the right of, Lincoln New York.

Please refer to Article VII of the By-Laws of Lincoln New York (Exhibit no. f hereto) for the full text of the indemnification provisions. Indemnification is permitted by, and is subject to the requirements of, New York law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Undertaking pursuant to Rule 484 of Regulation C under the Securities Act of 1933:

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the provisions described in Item 28(a) above or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer, or controlling person of the Registrant in the successful defense of any such action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

**Item 31. Principal Underwriter**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Lincoln Financial Distributors, Inc. ("LFD") currently serves as Principal Underwriter for: Lincoln National Variable Annuity Account C; Lincoln National Flexible Premium Variable Life Account D; Lincoln National Variable Annuity Account E; Lincoln National Flexible Premium Variable Life Account F; Lincoln National Flexible Premium Variable Life Account G; Lincoln National Variable Annuity Account H; Lincoln Life & Annuity Variable Annuity Account H; Lincoln Life Flexible Premium Variable Life Account J; Lincoln Life Flexible Premium Variable Life Account K; Lincoln National Variable Annuity Account L; Lincoln Life & Annuity Variable Annuity Account L; Lincoln Life Flexible Premium Variable Life Account M; Lincoln Life & Annuity Flexible Premium Variable Life Account M; Lincoln Life Variable Annuity Account N; Lincoln New York Account N for Variable Annuities; Lincoln Life Variable Annuity Account Q; Lincoln Life Flexible Premium Variable Life Account R; LLANY Separate Account R for Flexible Premium Variable Life Insurance; Lincoln Life Flexible Premium Variable Life Account S; LLANY Separate Account S for Flexible Premium Variable Life Insurance; Lincoln Life Variable Annuity Account T; Lincoln Life Variable Annuity Account W; and Lincoln Life Flexible Premium Variable Life Account Y and Lincoln Life & Annuity Flexible Premium Variable Life Account Y; Lincoln Life Variable Annuity Account JF-H; Lincoln Life Variable Annuity Account JF-I; Lincoln Life Flexible Premium Variable Life Account JF-A; Lincoln Life Flexible Premium Variable Life Account JF-C; Lincoln Life Variable Annuity Account JL-A; Lincoln Life & Annuity Flexible Premium Variable Life Account JA-B; Lincoln Variable Insurance Products Trust; Lincoln Advisors Trust.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Officers and Directors of Lincoln Financial Distributors, Inc.:

---

| | |
|:---|:---|
| Name  | Positions and Offices with Underwriter  |
| Adam M. Cohen\* | Senior Vice President and Treasurer |
| Jason M. Gibson\*\* | Vice President and Chief Compliance Officer |
| Claire H. Hanna\* | Secretary |
| John C. Kennedy\* | President, Chief Executive Officer and Director |
| Jared M. Nepa\* | Senior Vice President and Director |
| Timothy J. Seifert Sr\* | Senior Vice President and Director |

---

\*Principal business address is 150 N. Radnor-Chester Road, Radnor, PA 19087

\*\*Principal business address is 1301 South Harrison Street, Fort Wayne, IN 46802

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) N/A

**Item 31A. Information about Contracts with Indexed-Linked Options and Fixed Options Subject to a Contract Adjustment**

Not Applicable.

**Item 32. Location of Accounts and Records**

This information is provided in the Registrant's most recent report on Form N-CEN.

------

**Item 33. Management Services**

Not Applicable.

**Item 34. Fee Representation**

Lincoln New York represents that the fees and charges deducted under the contracts, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by Lincoln New York.

------

**SIGNATURES**

* 
 As required by the Securities Act of 1933 and the Investment Company Act of 1940, each Registrant certifies that it meets the requirements of Securities Act Rule 485(b) for effectiveness of these registration statements and has caused these Post-Effective Amendments to the registration statements to be on its behalf, in the City of Hartford, and the State of Connecticut on this 23<sup>rd</sup> day of June, 2026 at 12:04 pm.
 

**Lincoln New York Account N for Variable Annuities**

&nbsp;&nbsp;&nbsp;&nbsp; (Registered Separate Accounts)

&nbsp;&nbsp;&nbsp;&nbsp; By: <u>/s/Kimberly A. Genovese</u>

&nbsp;&nbsp;&nbsp;&nbsp; Kimberly A. Genovese

&nbsp;&nbsp;&nbsp;&nbsp; Vice President, Lincoln Life & Annuity Company of New York

**Lincoln Life & Annuity Company of New York**

&nbsp;&nbsp;&nbsp;&nbsp; (Insurance Company)

&nbsp;&nbsp;&nbsp;&nbsp; Signed on its behalf, in the City of Hartford, and the State of Connecticut on this 25<sup>th</sup> day of June, 2026 at 10:02 am.

&nbsp;&nbsp;&nbsp;&nbsp; By: <u>/s/Michelle L. Grindle</u>

&nbsp;&nbsp;&nbsp;&nbsp; Michelle L. Grindle

&nbsp;&nbsp;&nbsp;&nbsp; (Signature-Officer of Depositor)

&nbsp;&nbsp;&nbsp;&nbsp; Vice President, Lincoln Life & Annuity Company of New York

**Lincoln New York Account N for Variable Annuities (File No. 811-09763; CIK: 0001093278)**

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-141752 (Amendment No. 55)  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-149449 (Amendment No. 42)  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-193276 (Amendment No. 26)  |
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-141759 (Amendment No. 53)  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-171096 (Amendment No. 41)  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-193277 (Amendment No. 22)  |
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-141757 (Amendment No. 54)  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-175691 (Amendment No. 38)  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-214111 (Amendment No. 27)  |
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-141760 (Amendment No. 45)  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-176213 (Amendment No. 39)  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-214113 (Amendment No. 18)  |
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-141762 (Amendment No. 52)  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-181616 (Amendment No. 45)  |  |
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-145531 (Amendment No. 59)  | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 333-186895 (Amendment No. 40)  |  |

---

&nbsp;&nbsp;&nbsp;&nbsp; (b) As required by the Securities Act of 1933, these Amendments to the registration statements have been signed by the following persons in their capacities indicated on June 23, 2026 at 12:04 pm.

---

| | |
|:---|:---|
| &nbsp;&nbsp; <u>Signature</u>  | &nbsp;&nbsp; <u>Title</u>  |
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \*<u>/s/ Ellen G. Cooper</u> <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ellen G. Cooper <br>| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; President and Director <br>|
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \*<u>/s/ Christopher M. Neczypor</u> <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Christopher M. Neczypor <br>| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Vice President, Chief Financial Officer, and Director <br>|
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \*<u>/s/ John G. Morriss</u> <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; John G. Morriss <br>| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Vice President, Chief Investment Officer, and Director  |
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \*<u>/s/ Adam M. Cohen</u> <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Adam M. Cohen <br>| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Senior Vice President and Chief Accounting Officer  |
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \*<u>/s/ Mark E. Konen</u> <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mark E. Konen <br>| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Director  |
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \*<u>/s/ M. Leanne Lachman</u> <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; M. Leanne Lachman <br>| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Director  |
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \*<u>/s/ Louis G. Marcoccia</u> <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Louis G. Marcoccia <br>| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Director  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \* <u>/s/ Dale LeFebvre</u> <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dale LeFebvre <br>| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Director  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \* <br> <u>/s/Kimberly A. Genovese</u>, pursuant to a Power of Attorney <br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kimberly A. Genovese  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \* <br> <u>/s/Kimberly A. Genovese</u>, pursuant to a Power of Attorney <br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kimberly A. Genovese  |

---

## Ex-99.B(L)

Exhibit (l)

Consent of Independent Registered Public Accounting Firm

We consent to the references to our firm under the caption "Independent Registered Public Accounting Firm" in the Prospectus and Statement of Additional Information, each dated April 14, 2026, and each incorporated by reference in this Post-Effective Amendment No. 26 to the Registration Statement (Form N-4, File No. 333-193276) of Lincoln New York Account N for Variable Annuities (the "Registration Statement").

We also consent to the use of our reports (1) dated March 31, 2026, with respect to the financial statements of Lincoln Life & Annuity Company of New York and (2) dated April 8, 2026, with respect to the financial statements of each of the subaccounts within Lincoln New York Account N for Variable Annuities, for the year ended December 31, 2025, incorporated by reference in this Registration Statement, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

June 26, 2026