# EDGAR Filing Document

**Accession Number:** 0001093278
**File Stem:** 0000726865-25-000620
**Filing Date:** 2025-7
**Character Count:** 75706
**Document Hash:** 0d299e880ef48e6072576556e3b248e7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000726865-25-000620.hdr.sgml**: 20250725

**ACCESSION NUMBER**: 0000726865-25-000620

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20250725

**DATE AS OF CHANGE**: 20250725

**EFFECTIVENESS DATE**: 20250725

**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:** 251151274

**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:** 333-141752
- **FILM NUMBER:** 251151273

**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   |
|:---|:---|:---|
| C000049412 | Lincoln ChoicePlus II |  |

As filed with the Securities and Exchange Commission on July 25, 2025

1933 Act Registration No. 333-141752

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. 52

and

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940

AMENDMENT NO. 736

Lincoln New York Account N for Variable Annuities <br> (Exact Name of Registrant)

*Lincoln ChoicePlus*<sup>SM</sup>, *Lincoln ChoicePlus*<sup>SM</sup> II, and <br> *Lincoln ChoicePlus Assurance*<sup>SM</sup> (B-Share)

LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK <br> (Name of Depositor)

120 Madison Street, Suite 1310 <br> Syracuse, New York 13202 <br> (Address of Depositor's Principal Executive Offices)

Depositor's Telephone Number, Including Area Code: (315) 428-8400

Sarah Sheldon, Esquire <br> Lincoln Life & Annuity Company of New York <br> 120 Madison Street, Suite 1310 <br> Syracuse, New York 13202 <br> (Name and Address of Agent for Service)

Copy to: <br> Jassmin McIver-Jones, Esquire <br> Lincoln Life & Annuity Company of New York <br> 120 Madison Street, Suite 1310 <br> Syracuse, New York 13202 <br>

Approximate Date of Proposed Public Offering: Continuous <br>

It is proposed that this filing will become effective:

/X/ immediately upon filing pursuant to paragraph (b) of Rule 485

/ / on May 1, 2025, pursuant to paragraph (b) of Rule 485

/ / 60 days after filing pursuant to paragraph (a)(1) of Rule 485

/ / on _____________ pursuant to paragraph (a)(1) of Rule 485

Title of Securities being registered: <br> Interests in a separate account under individual flexible <br> payment deferred variable annuity contracts.

------

#### <br>

#### THE LINCOLN NATIONAL LIFE INSURANCE COMPANY

#### Lincoln Life Variable Annuity Account N

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

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

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

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

#### Supplement dated July 25, 2025 to the Prospectus dated May 1, 2025

This Supplement to your prospectus outlines important changes that become effective on and after August 11, 2025. These changes are related to **Appendix A – Funds Available Under The Contract**. All other provisions outlined in your variable annuity prospectus remain unchanged.

#### The following line item will be added to Appendix A – Funds Available Under the Contract:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Investment Objective** | **Fund and Adviser/Sub-adviser** | **Current Expenses** | **Average Annual Total**<br> **Returns (as of 12/31/2024)** | **Average Annual Total**<br> **Returns (as of 12/31/2024)** | **Average Annual Total**<br> **Returns (as of 12/31/2024)** |
| **Investment Objective** | **Fund and Adviser/Sub-adviser** | **Current Expenses** | 1 year | 5 year | 10 year |
| A balance between a high level of current income and growth of capital, with an emphasis on growth of capital. A fund of funds. | LVIP Structured Moderate Allocation Fund – Standard Class<br> *advised by Lincoln Financial Investments Corporation* | 0.56% | 9.41% | 5.77% | 5.60% |

---

Effective on or about August 18, 2025, the **LVIP Structured Moderate Allocation Fund – Service Class** will no longer be available as an investment option under your Contract. Any investments in this fund will be transferred to the **LVIP Structured Moderate Allocation Fund – Standard Class** on or about this date. Once this transfer occurs, any future allocations that you previously designated to the LVIP Structured Moderate Allocation Fund – Service Class will be allocated to the LVIP Structured Moderate Allocation Fund – Standard Class. You will need to provide us with allocation instructions if you wish to make a change from this investment.

You can find the fund prospectus and other information about the Contract online at www.lfg.com/VAprospectus. You can also obtain information at no cost by contacting your financial professional or by sending an email request to CustServSupportTeam@lfg.com.

#### Please retain this supplement for future reference.

------

**Part A**

The Prospectuses for the *Lincoln ChoicePlus*<sup>SM</sup>, *Lincoln ChoicePlus*<sup>SM</sup> II, and *Lincoln ChoicePlus Assurance*<sup>SM</sup> (B-Share) variable annuity contracts, as supplemented, are incorporated herein by reference to [Post-Effective Amendment No. 51](https://www.sec.gov/Archives/edgar/data/1093278/000110465925038659/tm253961d1_485bpos.htm) (File No. 333-141752) filed on April 24, 2025, and to the definitive [497 Filing](https://www.sec.gov/Archives/edgar/data/1093278/000110465925043461/tm253980d1_497.htm) filed on May 1, 2025.

**Part B**

The Statement of Additional Information for the *Lincoln ChoicePlus*<sup>SM</sup>, *Lincoln ChoicePlus*<sup>SM</sup> II, and *Lincoln ChoicePlus Assurance*<sup>SM</sup> (B-Share) variable annuity contract, including the financial statements of Lincoln New York and the financial statement of Lincoln New York Account N for Variable Annuities, are incorporated herein by reference to [Post-Effective Amendment No. 51](https://www.sec.gov/Archives/edgar/data/1093278/000110465925038659/tm253961d1_485bpos.htm) (File No. 333-141752) filed on April 24, 2025, and to the definitive [497 Filing](https://www.sec.gov/Archives/edgar/data/1093278/000110465925043461/tm253980d1_497.htm) filed on May 1, 2025.

------

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](http://www.sec.gov/Archives/edgar/data/1093278/000091205799011008/0000912057-99-011008.txt)[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.](http://www.sec.gov/Archives/edgar/data/1093278/000091205799011008/0000912057-99-011008.txt)[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](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b3a.txt)[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) [Standard Selling Group Agreement incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-93875)](http://www.sec.gov/Archives/edgar/data/1093278/000091205700019951/0000912057-00-019951.txt)[filed on April 27, 2000.](http://www.sec.gov/Archives/edgar/data/1093278/000091205700019951/0000912057-00-019951.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Selling Group Agreement for ChoicePlus Assurance incorporated herein by reference to Post-Effective Amendment No. 9](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex993d.txt)[(File No. 333-93875) filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex993d.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [ChoicePlus Selling Agreement NY incorporated herein by reference to Post-Effective Amendment No. 9 (File No. 333-93875)](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex993e.txt)[filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex993e.txt)

(d)(1) [ChoicePlus Variable Annuity Contract incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-93875)](http://www.sec.gov/Archives/edgar/data/1093278/000091205700019951/0000912057-00-019951.txt)[filed on April 27, 2000.](http://www.sec.gov/Archives/edgar/data/1093278/000091205700019951/0000912057-00-019951.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [ChoicePlus II Variable Annuity Contract incorporated herein by reference to Post-Effective Amendment No. 3 (File No. 333-93875)](http://www.sec.gov/Archives/edgar/data/1093278/000094018002000799/dex994b.txt)[filed on April 16, 2002.](http://www.sec.gov/Archives/edgar/data/1093278/000094018002000799/dex994b.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Amendment for IRA Retirement Plan (AE-283) incorporated herein by reference to Post-Effective Amendment No. 14 (File](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111053/a16-3964_1ex99db4e.htm)[No. 333-171096) filed on April 12, 2016.](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111053/a16-3964_1ex99db4e.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [Amendment for Roth IRA Retirement Plan (AE-284) incorporated herein by reference to Post-Effective Amendment No. 14](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111053/a16-3964_1ex99db4f.htm)[(File No. 333-171096) filed on April 12, 2016.](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111053/a16-3964_1ex99db4f.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Variable Annuity Income Rider (I4LA-Q) incorporated herein by reference to Post-Effective Amendment No. 7 (File No. 333-93875)](http://www.sec.gov/Archives/edgar/data/1093278/000104596903001049/dex994e.txt)[filed on April 15, 2003.](http://www.sec.gov/Archives/edgar/data/1093278/000104596903001049/dex994e.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [Variable Annuity Income Rider (I4LA-NQ) incorporated herein by reference to Post-Effective Amendment No. 7 (File No.](http://www.sec.gov/Archives/edgar/data/1093278/000104596903001049/dex994f.txt)[333-93875) filed on April 15, 2003.](http://www.sec.gov/Archives/edgar/data/1093278/000104596903001049/dex994f.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Variable Annuity Rider (32793-NY) incorporated herein by reference to Post-Effective Amendment No. 8 (File No. 333-93875)](http://www.sec.gov/Archives/edgar/data/1093278/000119312503052774/dex994g.txt)[filed on September 23, 2003.](http://www.sec.gov/Archives/edgar/data/1093278/000119312503052774/dex994g.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [ChoicePlus II Variable Annuity Contract (30070 BNY 5/03) incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994h.txt)[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;(9) [ChoicePlus II Contract Specifications (CD NY CP2B 5/03) incorporated herein by reference to Post-Effective Amendment No.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994i.txt)[9 (File No. 333-93875) filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994i.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [DCA Fixed Account Allocations (NYBGV 5/03) incorporated herein by reference to Post-Effective Amendment No. 9 (File](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994j.txt)[No. 333-93875) filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994j.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [ChoicePlus Assurance (B Share) Variable Annuity Contract (30070 BNYA 5/03) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994k.txt)[Amendment No. 9 (File No. 333-93875) filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994k.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(12) [ChoicePlus Assurance (B Share) Contract Specifications (CD NY CPAB 5/03) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994l.txt)[Amendment No. 9 (File No. 333-93875) filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994l.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(13) [DCA Fixed Account Allocations (NYCPAGV 5/03) incorporated herein by reference to Post-Effective Amendment No. 9 (File](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994m.txt)[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;(14) [Variable Annuity Rider (32793HWM-B-NB-NY 4/04) incorporated herein to Post-Effective Amendment No. 10 (File No. 333-93875)](http://www.sec.gov/Archives/edgar/data/1093278/000072686504000269/ex4n.txt)[filed on December 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000072686504000269/ex4n.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(15) [Contract Specifications Page for Account Value Death Benefit (CDNYCPAB 6/05) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994o.txt)[Amendment No. 11 (File No. 333-93875) filed on April 21, 2005.](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994o.txt)

------

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(16) [Variable Annuity Rider for GIB (I4LA-NQ-PR-NY 6/04) incorporated herein by reference to Post-Effective Amendment No.](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994p.txt)[11 (File No. 333-93875) filed on April 21, 2005.](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994p.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(17) [Variable Annuity Rider for GIB (I4LA-Q-PR-NY 6/04) incorporated herein by reference to Post-Effective Amendment No. 11](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994q.txt)[(File No. 333-93875) filed on April 21, 2005.](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994q.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(18) [Contract Benefit Data for GIB - ChoicePlus I (CBNY-CP1B-Q-PR 6/04) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994r.txt)[Amendment No. 11 (File No. 333-93875) filed on April 21, 2005.](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994r.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(19) [Contract Benefit Data for GIB - ChoicePlus II (CBNY-CP2B-Q-PR 6/04) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994s.txt)[Amendment No. 11 (File No. 333-93875) filed on April 21, 2005.](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994s.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(20) [Contract Benefit Data for GIB - Assurance (CBNY-CPAB-Q-PR 6/04) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994t.txt)[Amendment No. 11 (File No. 333-93875) filed on April 21, 2005.](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994t.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(21) [Contract Benefit Data for GIB - ChoicePlus I (CBNY-CP1B-NQ-PR 6/04) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994u.txt)[Amendment No. 11 (File No. 333-93875) filed on April 21, 2005.](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994u.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(22) [Contract Benefit Data for GIB - ChoicePlus II (CBNY-CP2B-NQ-PR 6/04) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994v.txt)[Amendment No. 11 (File No. 333-93875) filed on April 21, 2005.](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994v.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(23) [Contract Benefit Data for GIB - Assurance (CBNY-CPAB-NQ-PR 6/04) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994w.txt)[Amendment No. 11 (File No. 333-93875) filed on April 21, 2005.](http://www.sec.gov/Archives/edgar/data/1093278/000119312505081472/dex994w.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(24) [Variable Annuity Income Rider (i4LA-NQ 9/05) incorporated herein by reference to Post-Effective Amendment No. 12 (File](http://www.sec.gov/Archives/edgar/data/847552/000072686505000111/ex4z.txt)[No. 333-35784) filed on June 20, 2005.](http://www.sec.gov/Archives/edgar/data/847552/000072686505000111/ex4z.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(25) [Variable Annuity Income Rider (i4LA-Q 9/05) incorporated herein by reference to Post-Effective Amendment No. 12 (File](http://www.sec.gov/Archives/edgar/data/847552/000072686505000111/ex4aa.txt)[No. 333-35784) filed on June 20, 2005.](http://www.sec.gov/Archives/edgar/data/847552/000072686505000111/ex4aa.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(26) [Variable Annuity Income Rider (i4LA-NQ-PR 9/05) incorporated herein by reference to Post-Effective Amendment No. 12](http://www.sec.gov/Archives/edgar/data/847552/000072686505000111/ex4bb.txt)[(File No. 333-35784) filed on June 20, 2005.](http://www.sec.gov/Archives/edgar/data/847552/000072686505000111/ex4bb.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(27) [Variable Annuity Income Rider (i4LA-Q-PR 9/05) incorporated herein by reference to Post-Effective Amendment No. 12](http://www.sec.gov/Archives/edgar/data/847552/000072686505000111/ex4cc.txt)[(File No. 333-35784) filed on June 20, 2005.](http://www.sec.gov/Archives/edgar/data/847552/000072686505000111/ex4cc.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(28) [Guaranteed Income Later Rider (4LATER 2/06) incorporated herein by reference to Post-Effective Amendment No. 23 (File](http://www.sec.gov/Archives/edgar/data/1048606/000072686506000114/rider.txt)[No. 333-36316) filed on April 4, 2006.](http://www.sec.gov/Archives/edgar/data/1048606/000072686506000114/rider.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(29) [Guaranteed Income Benefit Rider (GIB 1/06) incorporated herein by reference to Post-Effective Amendment No. 22 (File](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994bbb.txt)[No. 333-40937) filed on April 18, 2006.](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994bbb.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(30) [Guaranteed Income Benefit Rider (IGIB 1/06) incorporated herein by reference to Post-Effective Amendment No. 22 (File](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994ccc.txt)[No. 333-40937) filed on April 18, 2006.](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994ccc.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(31) [Contract Benefit Data (CBD 1/06) incorporated herein by reference to Post-Effective Amendment No. 22 (File No. 333-40937)](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994ddd.txt)[filed on April 18, 2006.](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994ddd.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(32) [Allocation Amendment (AR503 1/06) incorporated herein by reference to Post-Effective Amendment No. 22 (File No. 333-40937)](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994eee.txt)[filed on April 18, 2006.](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994eee.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(33) [Variable Annuity Payment Option Rider (I4LA-Q 1/06) incorporated herein by reference to Post-Effective Amendment No.](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994fff.txt)[22 (File No. 333-40937) filed on April 18, 2006.](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994fff.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(34) [Variable Annuity Payment Option Rider (I4LA-NQ 1/06) incorporated herein by reference to Post-Effective Amendment No.](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994ggg.txt)[22 (File No. 333-40937) filed on April 18, 2006.](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994ggg.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(35) [Variable Annuity Rider (LSSA 32793 7/06 NY) incorporated herein by reference to Post-Effective Amendment No. 14 (File](http://www.sec.gov/Archives/edgar/data/1093278/000072686506000449/ex4ii93875.txt)[No. 333-93875) filed on November 7, 2006.](http://www.sec.gov/Archives/edgar/data/1093278/000072686506000449/ex4ii93875.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(36) [Variable Annuity Death Benefit Rider (DB-1 1/06) incorporated herein by reference to Pre-Effective Amendment No. 1 (File](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b4n.txt)[No. 333-145531) filed on November 16, 2007.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b4n.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(37) [Variable Annuity Death Benefit Rider (DB-2 1/06) incorporated herein by reference to Pre-Effective Amendment No. 1 (File](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b4o.txt)[No. 333-145531) filed on November 16, 2007.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b4o.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(38) [Variable Annuity Death Benefit Rider (DB-3 1/06) incorporated herein by reference to Pre-Effective Amendment No. 1 (File](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b4p.txt)[No. 333-145531) filed on November 16, 2007.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b4p.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(39) [Variable Annuity Death Benefit Rider (DB-6 1/06) incorporated herein by reference to Pre-Effective Amendment No. 1 (File](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b4q.txt)[No. 333-145531) filed on November 16, 2007.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b4q.txt)

------

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(40) [Variable Annuity Death Benefit Rider (DB-9 1/06) incorporated herein by reference to Pre-Effective Amendment No. 1 (File](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b4r.txt)[No. 333-145531) filed on November 16, 2007.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b4r.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(41) [Variable Annuity Living Benefits Rider (AR-512 2/08) incorporated herein by reference to Post-Effective Amendment No. 24](http://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit4yy.txt)[(File No. 333-61554) filed on December 18, 2007.](http://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit4yy.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(42) [Guaranteed Income Benefit Rider (AGIB NY 10/08) incorporated herein by reference to Post-Effective Amendment No. 7](http://www.sec.gov/Archives/edgar/data/1045008/000104746909003916/a2191208zex-99_b4nn.txt)[(File No. 333-141763) filed on April 7, 2009.](http://www.sec.gov/Archives/edgar/data/1045008/000104746909003916/a2191208zex-99_b4nn.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(43) [Section 403(b) Annuity Endorsement (32481NY-I-12/08) incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1045008/000104746909003916/a2191208zex-99_b4oo.txt)[No. 7 (File No. 333-141763) filed on April 7, 2009.](http://www.sec.gov/Archives/edgar/data/1045008/000104746909003916/a2191208zex-99_b4oo.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(44) [Variable Annuity Guaranteed Income Benefit Rider (LINC 2.0) (AR-529 8/10 NY) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/linc2rider.htm)[Amendment No. 12 (File No. 333-145531) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/linc2rider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(45) [Guaranteed Income Benefit Rider (GIB v4, Select) (AR-528 8/10 NY) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/gib4rider.htm)[Amendment No. 12 (File No. 333-145531) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/gib4rider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(46) [Contract Benefit Data (CBD 8/10 NY) incorporated herein by reference to Post-Effective Amendment No. 12 (File No. 333-145531)](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/cbdpage.htm)[filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/cbdpage.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(47) [Variable Annuity Payment Option Rider (I4LA-NQ 8/10 NY Rev 09/02) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/vaporqrider.htm)[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;(48) [Variable Annuity Payment Option Rider (I4LA-Q 8/10 NY Rev 09/02) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/vapornqrider.htm)[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;(49) [Variable Annuity Living Benefit Rider (LINC 2 + Protected Funds) (AR-529 8/10) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/847552/000072686512000032/exhibit4y.htm)[Amendment No. 2 (File No. 333-170695) filed January 30, 2012.](http://www.sec.gov/Archives/edgar/data/847552/000072686512000032/exhibit4y.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(50) [Guaranteed Income Later Rider (4LATER Adv Protected Funds) (AR-547 3/12) incorporated herein by reference to](http://www.sec.gov/Archives/edgar/data/1048606/000072686512000643/ex4ff.htm)[Registration Statement on Form N-4 (File No. 333-181612) filed on May 23, 2012.](http://www.sec.gov/Archives/edgar/data/1048606/000072686512000643/ex4ff.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(51) [Contract Amendment – Maturity Date (AR-554 10/14) incorporated herein by reference to Post-Effective Amendment No. 7](http://www.sec.gov/Archives/edgar/data/1093278/000110465915026465/a15-4514_1ex99db4v.htm)[(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;(52) [Variable Annuity Guaranteed Income Benefit Rider (Market Select Advantage) (AR-591 NY) incorporated herein by reference](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111053/a16-3964_1ex99db4w.htm)[to Post-Effective Amendment No. 14 (File No. 333-171096) filed on April 12, 2016.](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111053/a16-3964_1ex99db4w.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(53) [Guaranteed Income Later Rider (4LATER Select Advantage) (AR-547 (7/18)) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/4laterrider.htm)[Amendment No. 36 (File No. 333-141763) filed on August 14, 2018.](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/4laterrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(54) [Variable Annuity Living Benefit Rider (LINC/MSA) (AR-607) incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/lincmsarider.htm)[No. 36 (File No. 333-141763) filed on August 14, 2018.](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/lincmsarider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(55) [Guaranteed Income Benefit Rider (GIB) (AR-528 (7/18)) incorporated herein by reference to Post-Effective Amendment No.](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/gibrider.htm)[36 (File No. 333-141763) filed on August 14, 2018.](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/gibrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(56) [Variable Annuity Living Benefit Rider (Max 6) (AR-600) incorporated herein by referenced to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/max6rider.htm)[No. 36 (File No. 333-141763) filed on August 14, 2018.](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/max6rider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(57) [Variable Annuity Living Benefits Rider (22AR-700) (ProtectedPay Core) incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000521/exhibitd39.htm)[Amendment No. 36 (File No. 333-170897) filed on August 8, 2022.](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000521/exhibitd39.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(58) [Variable Annuity Living Benefits Rider (22AR-701) (ProtectedPay Select, Secure) incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000521/exhibitd40.htm)[Amendment No. 36 (File No. 333-170897) filed on August 8, 2022.](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000521/exhibitd40.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(59) [Guaranteed Income Later Rider (22AR-707) (4LATER Select Advantage) incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000521/exhibitd41.htm)[Amendment No. 36 (File No. 333-170897) filed on August 8, 2022.](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000521/exhibitd41.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(60) [Variable Annuity Payout Rider Credit Endorsement (23AE-730) incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/847552/000110465923118678/tm2329782d1_ex99-bxdx44.htm)[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)(1) [ChoicePlus Application incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-93875) filed on April](http://www.sec.gov/Archives/edgar/data/1093278/000091205700019951/0000912057-00-019951.txt)[27, 2000.](http://www.sec.gov/Archives/edgar/data/1093278/000091205700019951/0000912057-00-019951.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [ChoicePlus II Application (APPNY-1 CPII) incorporated herein by reference to Post-Effective Amendment No. 9 (File No.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex995b.txt)[333-93875) filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex995b.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [ChoicePlus Assurance (B Share) Application (ANF06747NY1 2/10) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000104746910003448/a2197022zex-99_b5c.txt)[Amendment No. 9 (File No. 333-141752) filed on April 7, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000104746910003448/a2197022zex-99_b5c.txt)

------

(f)(1) [Amended and Restated Charter of Lincoln Life & Annuity Company of New York incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d2_ex99-bxfx1.htm)[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).

(2) [Amended and Restated By-laws of Lincoln Life & Annuity Company of New York incorporated herein by reference to Registration](http://www.sec.gov/Archives/edgar/data/1093278/000072686511000677/exhibit6.htm)[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](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7c.htm)[and Lincoln National Reinsurance Company (Barbados) Limited (for LNY products) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7c.htm)[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;(i) [Amendment No. 1 to Automatic Indemnity Reinsurance Agreement dated January 1, 2018, between The Lincoln](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7ci.htm)[National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited (for LNY products)](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7ci.htm)[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](http://www.sec.gov/Archives/edgar/data/1093278/000072686521000052/exg3ii.htm)[Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference](http://www.sec.gov/Archives/edgar/data/1093278/000072686521000052/exg3ii.htm)[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](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7d.htm)[Company of New York and The Lincoln National Life Insurance Company incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7d.htm)[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](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7di.htm)[Lincoln Life & Annuity Company of New York and The Lincoln National Life Insurance Company incorporated herein by](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7di.htm)[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](https://www.sec.gov/Archives/edgar/data/1093278/000110465925033726/tm253783d1_ex99-bxgx2xii.htm)[Lincoln Life & Annuity Company of New York and Then Lincoln National Life Insurance Company incorporated herein by](https://www.sec.gov/Archives/edgar/data/1093278/000110465925033726/tm253783d1_ex99-bxgx2xii.htm)[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;(3) [Third Amended and Restated Automatic Indemnity Reinsurance Agreement dated January 1, 2023, between The Lincoln](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx5.htm)[National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx5.htm)[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,](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitg3i.htm)[2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados)](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitg3i.htm)[Limited incorporated herein by reference to Post-Effective Amendment No. 16 (File No. 333-212682) filed on February 2,](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitg3i.htm)[2024.](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitg3i.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](http://www.sec.gov/Archives/edgar/data/1051629/000104746913003827/a2213173zex-99_1.txt)[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](http://www.sec.gov/Archives/edgar/data/1051629/000110465915025113/a15-4246_1ex99dbh2.htm)[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) [American Funds Insurance Series incorporated herein by reference to Post-Effective Amendment No. 26 on Form N-6 (File](http://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm)[No. 333-146507) filed on April 3, 2017](http://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm);

(3-a) [amendment no. 15 incorporated herein by reference to Post-Effective Amendment No. 27 on Form N-4 (File No.](http://www.sec.gov/Archives/edgar/data/847552/000072686520000140/ex8b.htm)[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;(4) [Delaware VIP Trust incorporated herein by reference to Post-Effective Amendment No. 19 (File No. 333-155333) filed on](http://www.sec.gov/Archives/edgar/data/1051629/000110465915025113/a15-4246_1ex99dbh6.htm)[April 1, 2015](http://www.sec.gov/Archives/edgar/data/1051629/000110465915025113/a15-4246_1ex99dbh6.htm);

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Deutsche Investments VIT Funds incorporated herein by reference to Post-Effective Amendment No. 17 on Form N-6 (File](http://www.sec.gov/Archives/edgar/data/1051629/000104746913003827/a2213174zex-99_1.txt)[No. 333-155333) filed on April 2, 2013](http://www.sec.gov/Archives/edgar/data/1051629/000104746913003827/a2213174zex-99_1.txt).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [Deutsche DWS Variable Series II incorporated herein by reference to](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh8.htm)[Post-Effective Amendment No. 23 on Form N-6 (File](http://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh8.htm)[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;(7) [Fidelity Variable Insurance Products Fund incorporated herein by reference to Post-Effective Amendment No. 21 on Form](http://www.sec.gov/Archives/edgar/data/1081039/000110465918023067/a18-5093_1ex99dbh10.htm)[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;(8) [First Trust Variable Insurance Trust and First Trust Portfolios, L.P. incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111779/a16-4155_1ex99db8ax.htm)[No. 3 (File No. 333-193276) filed on April 15, 2016](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111779/a16-4155_1ex99db8ax.htm);

------

(8-a) [second amendment incorporated herein by reference to Post-Effective Amendment No. 31 on Form N-4 (File No.](https://www.sec.gov/Archives/edgar/data/1093278/000110465923066148/tm2315990d1_ex99-bxhx9xa.htm)[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;(9) [Franklin Templeton Variable Insurance Products Trust incorporated herein by reference to Post-Effective Amendment No. 19](http://www.sec.gov/Archives/edgar/data/1051629/000110465915025113/a15-4246_1ex99dbh10.htm)[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;(10) [Janus Aspen Series incorporated herein by reference to Post-Effective Amendment No. 7 on Form N-6 (File No. 333-155333)](http://www.sec.gov/Archives/edgar/data/1051629/000104746910003174/a2196712zex-99_1.txt)[filed on April 1, 2010](http://www.sec.gov/Archives/edgar/data/1051629/000104746910003174/a2196712zex-99_1.txt).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [Legg Mason Partners Variable Equity Trust, Legg Mason Partners Variable Income Trust, Legg Mason Investor Services,](http://www.sec.gov/Archives/edgar/data/1081039/000110465918023067/a18-5093_1ex99dbh16.htm)[LLC, and Legg Mason Partners Fund Advisor, LLC Agreement incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1081039/000110465918023067/a18-5093_1ex99dbh16.htm)[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;(12) [Lincoln Variable Insurance Products Trust incorporated herein by reference to Post-Effective Amendment No. 20 on Form](http://www.sec.gov/Archives/edgar/data/1051629/000110465916109303/a16-3897_1ex99dbh14.htm)[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;(13) [MFS Variable Insurance Trust, MFS Variable Insurance Trust II, and III incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1051629/000110465915025113/a15-4246_1ex99dbh17.htm)[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)

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(14) [Neuberger Berman Advisers Management Trust incorporated herein by reference to Post-Effective Amendment No. 25 on](http://www.sec.gov/Archives/edgar/data/1081039/000110465920044690/a20-5886_1ex99dbh20.htm)[Form N-6 (File No. 333-141769) filed on April 8, 2020](http://www.sec.gov/Archives/edgar/data/1081039/000110465920044690/a20-5886_1ex99dbh20.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(15) [PIMCO Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 34 on Form N-6 (File](http://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh22.htm)[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;(16) [Putnam Variable Trust incorporated herein by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 333-155333)](http://www.sec.gov/Archives/edgar/data/1051629/000110465917021019/a17-3347_1ex99dbh20.htm)[filed on April 3, 2017](http://www.sec.gov/Archives/edgar/data/1051629/000110465917021019/a17-3347_1ex99dbh20.htm);

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

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

(i) [Accounting and Financial Administration Services Agreement dated January 1, 2019 among State Street Bank and Trust Company,](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbi1.htm)[The Lincoln National Life Insurance Company and Lincoln Life & Annuity Company of New York is incorporated herein by reference to](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbi1.htm)[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 Lincoln Life & Annuity Company of New York and:

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Delaware VIP Trust incorporated herein by reference to Post-Effective Amendment No. 14 (File No. 333-145531) filed on](http://www.sec.gov/Archives/edgar/data/1093278/000072686512000531/exhibit8c4.htm)[March 30, 2012.](http://www.sec.gov/Archives/edgar/data/1093278/000072686512000531/exhibit8c4.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [Fidelity Variable Insurance Products Trust incorporated herein by reference to Post-Effective Amendment No. 30 (File No.](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/fidelity.txt)[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;(5) [Franklin Templeton Variable Insurance Products Trust incorporated herein by reference to Pre-Effective Amendment No. 1](http://www.sec.gov/Archives/edgar/data/1093278/000072686508000911/franklin4lny.txt)[(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;(6) [Janus Aspen Series incorporated herein by reference to Post-Effective Amendment No. 5 (File No. 333-141752) filed on](http://www.sec.gov/Archives/edgar/data/1093278/000072686508000955/janus4lny.txt)[December 12, 2008.](http://www.sec.gov/Archives/edgar/data/1093278/000072686508000955/janus4lny.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Lincoln Variable Insurance Products Trust incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-149449)](http://www.sec.gov/Archives/edgar/data/1093278/000072686508000911/lvip4lny.txt)[filed on November 25, 2008.](http://www.sec.gov/Archives/edgar/data/1093278/000072686508000911/lvip4lny.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [MFS Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-36304)](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/mfs.txt)[filed on May 29, 2008.](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/mfs.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [Neuberger Berman Advisers Management Trust incorporated herein by reference to Post-Effective Amendment No. 57 (File](http://www.sec.gov/Archives/edgar/data/1048606/000072686512000519/ex8bxi.htm)[No. 333-36316) filed on March 30, 2012.](http://www.sec.gov/Archives/edgar/data/1048606/000072686512000519/ex8bxi.htm)

------

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [Putnam Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 5 (File No. 333-141752)](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/putnam4lnl.txt)[filed on December 12, 2008.](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/putnam4lnl.txt)

(k)(1) [Opinion and Consent of Mary Jo Ardington, Senior Counsel of The Lincoln National Life Insurance Company, as to legality of](http://www.sec.gov/Archives/edgar/data/1093278/000104746907002458/a2176554zex-99_b9a.txt)[securities being issued (ChoicePlus) incorporated herein to Registration Statement on Form N-4 (File No. 333-141752) filed on April](http://www.sec.gov/Archives/edgar/data/1093278/000104746907002458/a2176554zex-99_b9a.txt)[2, 2007.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907002458/a2176554zex-99_b9a.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Opinion and Consent of Mary Jo Ardington, Senior Counsel of The Lincoln National Life Insurance Company, as to legality of](http://www.sec.gov/Archives/edgar/data/1093278/000104746907002458/a2176554zex-99_b9b.txt)[securities being issued (ChoicePlus II) incorporated herein to Registration Statement on Form N-4 (File No. 333-141752) filed](http://www.sec.gov/Archives/edgar/data/1093278/000104746907002458/a2176554zex-99_b9b.txt)[on April 2, 2007.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907002458/a2176554zex-99_b9b.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Opinion and Consent of Mary Jo Ardington, Senior Counsel of The Lincoln National Life Insurance Company, as to legality of](http://www.sec.gov/Archives/edgar/data/1093278/000104746907002458/a2176554zex-99_b9c.txt)[securities being issued (ChoicePlus Assurance B Share) incorporated herein to Registration Statement on Form N-4 (File No.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907002458/a2176554zex-99_b9c.txt)[333-141752) filed on April 2, 2007.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907002458/a2176554zex-99_b9c.txt)

(l)(1) [Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm filed herein.](consent.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Power of Attorney - Principal Officers and Directors of Lincoln Life & Annuity Company of New York filed herein.](poa.htm)

(m) Not applicable

(n) Not applicable

(o) Not applicable

(p) [Lincoln National Corporation Organizational Chart incorporated herein by reference to Post-Effective Amendment No. 24 on Form](https://www.sec.gov/Archives/edgar/data/847552/000072686524000205/orgchartp.htm)[N-4 (File No. 333-212681) filed on May 31, 2024.](https://www.sec.gov/Archives/edgar/data/847552/000072686524000205/orgchartp.htm)

**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 |
| Jayson R. Bronchetti\* | Executive Vice President, Chief Investment Officer and Director |
| 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 |
| 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 (p) above: [Lincoln National Corporation Organization Chart](https://www.sec.gov/Archives/edgar/data/847552/000072686524000205/orgchartp.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;&nbsp;&nbsp;&nbsp;&nbsp;

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

**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

&nbsp;&nbsp;&nbsp;&nbsp;(a) 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 signed on its behalf, in the City of Fort Wayne, and the State of Indiana on this 18<sup>th</sup> day of July, 2025 at 8:43 am.

#### Lincoln Life & Annuity Variable Annuity Account H

#### Lincoln New York Account N for Variable Annuities
(Registrants)

By: <u>/s/ Delson R. Campbell</u>

Delson R. Campbell

Vice President, Lincoln Life & Annuity Company of New York

Signed on its behalf, in the City of Hartford, and the State of Connecticut on this 21<sup>st</sup> day of July, 2025 at 10:19 am.

#### Lincoln Life & Annuity Company of New York
(Depositor)

By: <u>/s/ Michelle L. Grindle</u>

Michelle L. Grindle

(Signature-Officer of Depositor)

Vice President, Lincoln Life & Annuity Company of New York

#### Lincoln Life & Annuity Variable Annuity Account H (File No. 811-08441; CIK: 0001045008)

333-176216 (Amendment No. 30)

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

333-141752 (Amendment No. 52) 333-141759 (Amendment No. 50) 333-175691 (Amendment No. 35) <br> 333-141757 (Amendment No. 51) 333-141760 (Amendment No. 42) 333-176213 (Amendment No. 37)

&nbsp;&nbsp;&nbsp;&nbsp;&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 July 18, 2025 at 8:43 am.

---

| | |
|:---|:---|
| Signature | Title |
| \*/s/ Ellen G. Cooper <br> Ellen G. Cooper<br>| President and Director<br>|
| \*/s/ Christopher M. Neczypor <br> Christopher M. Neczypor<br>| Executive Vice President, Chief Financial Officer, and Director<br>|
| \*/s/ Jayson R. Bronchetti <br> Jason R. Bronchetti<br>| Executive Vice President, Chief Investment Officer, and Director |
| \*/s/ Adam M. Cohen <br> Adam M. Cohen<br>| Senior Vice President and Chief Accounting Officer |
| \*/s/ Mark E. Konen <br> Mark E. Konen<br>| Director |
| \*/s/ M. Leanne Lachman <br> M. Leanne Lachman<br>| Director |
| \*/s/ Louis G. Marcoccia <br> Louis G. Marcoccia<br>| Director |
| \* /s/ Dale LeFebvre <br> Dale LeFebvre<br>| Director |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br> \* /s/ Delson R. Campbell, pursuant to a Power of Attorney<br> Delson R. Campbell | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br> \* /s/ Delson R. Campbell, pursuant to a Power of Attorney<br> Delson R. Campbell |

---

## Exhibit 99.14

Exhibit (l)(1)

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 24, 2025, and each incorporated by reference in this Post-Effective Amendment No. 52 to the Registration Statement (Form N-4, File No. 333-141752) of Lincoln New York Account N for Variable Annuities (the "Registration Statement"), dated July 25, 2025.

We also consent to the incorporation by reference of our reports (1) dated March 28, 2025, with respect to the financial statements of Lincoln Life & Annuity Company of New York and (2) dated April 9, 2025, 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, 2024, included in this Registration Statement, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

July 25, 2025

## Exhibit 99.16

#### 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, Kimberly A. Genovese, Daniel P. Herr, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones, Rachel C. Fischer, Nadine Rosin, Brittany Speas 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<br> VULcv-II / VUL Flex ES<br> VULcv-III ES<br> VULdb / VULdb ES<br> VULdb-II ES<br> VULone ES / VULone 2005 ES<br> Momentum VULone / Momentum VULone 2005<br> VULcv-IV ES<br> VULdb-IV ES<br> AssetEdge VUL<br> AssetEdge VUL/AssetEdge Exec VUL 2015<br> VULone 2007<br> VULone 2010 |
| LLANY Separate Account R for Flexible Premium Variable Life (811-08651) | SVUL / SVUL ES<br> SVUL-II ES<br> SVUL-III ES<br> SVUL-IV ES/PreservationEdge SVUL<br> SVULone ES<br> Momentum SVULone<br> SVULone 2007 |
| LLANY Separate Account S for Flexible Premium Variable Life (811-09257) | CVUL Series III ES<br> LCV4 ES<br> LCV5 ES / LCC VUL |
| Lincoln Life & Annuity Flexible Premium Variable Life Account Y (811-21029) | American Legacy VULcv-III<br> American Legacy VULdb-II<br> American Legacy SVUL-III<br> American Legacy VULcv-IV<br> American Legacy VULdb-IV<br> American Legacy SVUL-IV/PreservationEdge SVUL<br> American Legacy AssetEdge |
| Lincoln Life & Annuity Flexible Premium Variable Life Account JA-B | Lincoln Ensemble II NY VUL |

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#### Variable Annuity Insurance Separate Accounts:

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| | |
|:---|:---|
| Lincoln Life & Annuity Variable Annuity Account H (811-08441) | American Legacy III<br> American Legacy III B Class<br> American Legacy III C Share<br> American Legacy III Plus<br> American Legacy III View<br> American Legacy Design<br> American Legacy Signature<br> American Legacy Fusion<br> American Legacy Series<br> American Legacy Advisory<br> American Legacy Target Date Income B Share<br> American Legacy Target Date Income Advisory<br> Shareholder's Advantage<br> 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)<br> ChoicePlus Assurance (A Class)<br> ChoicePlus Assurance (B Share)<br> ChoicePlus Assurance (B Class)<br> ChoicePlus Assurance (C Share)<br> ChoicePlus Assurance (L Share)<br> ChoicePlus Assurance (Bonus)<br> ChoicePlus<br> ChoicePlus II<br> ChoicePlus Access<br> ChoicePlus II Access<br> ChoicePlus II Advance<br> ChoicePlus II Bonus<br> ChoicePlus Design<br> ChoicePlus Signature<br> ChoicePlus Fusion<br> ChoicePlus Series<br> ChoicePlus Prime<br> ChoicePlus Advisory<br> Lincoln InvestmentSolutions<br> Lincoln Investor Advantage<br> Lincoln Investor Advantage 2018<br> Lincoln Investor Advantage Fee-Based<br> Lincoln Investor Advantage Advisory<br> Core Income |
| Lincon Life & Annuity Company of New York N-4 Registration Statement | Lincoln Level Advantage 2 B Share Index-Linked Annuity<br> Lincoln Level Advantage 2 Advisory Index-Linked Annuity |

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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.

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| | |
|:---|:---|
| **Signature** | **Title** |
| <br> /s/Ellen G. Cooper<br> __________________________<br> Ellen G. Cooper<br> Signed electronically on July 14, 2025 at 9:06 am<br>| <br>President and Director |
| <br> /s/Christopher M. Neczypor<br> __________________________<br> Christopher M. Neczypor<br> Signed electronically on July 14, 2025 at 9:35 am<br>| <br>Executive Vice President, Chief Financial Officer and Director |
| <br> /s/ Jayson R. Bronchetti<br> __________________________<br> Jayson R. Bronchetti<br> Signed electronically on July 15, 2025 at 6:32 am<br>| <br>Executive Vice President, Chief Investment Officer and Director |
| <br> /s/Mark E. Konan<br> __________________________<br> Mark E. Konen | <br>Director |
| Signed electronically on July 9, 2025 at 8:44 am<br>/s/M. Leanne Lachman<br> __________________________<br> M. Leanne Lachman<br> Signed electronically on July 18, 2025 at 2:55 pm<br>| <br>Director |
| <br> /s/Louis G. Marcoccia<br> __________________________<br> Louis G. Marcoccia<br> Signed electronically on July 17, 2025 at 3:24 pm<br>| <br>Director |
| <br> /s/Dale LeFebvre<br> __________________________<br> Dale LeFebvre<br> Signed electronically on July 15, 2025 at 3:35 pm<br>| <br>Director |
| <br> /s/Adam M. Cohen<br> __________________________<br> Adam M. Cohen<br> Signed electronically on July 15, 2025 at 11:36 am<br>| <br>Senior Vice President, Treasurer and Chief Accounting Officer |

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We, Delson R. Campbell, Kimberly A. Genovese, Daniel P. Herr, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones, Rachel C. Fischer, Nadine Rosin, Brittany Speas 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.

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| | |
|:---|:---|
| /s/Delson R. Campbell<br> ______________________________________<br> Delson R. Campbell<br> Signed electronically on July 14, 2025 at 8:30 am<br>| /s/Rachel C. Fischer<br> ___________________________________<br> Rachel C. Fischer<br> Signed electronically on July 14. 2025 at 10:03 am<br>|
|  /s/Kimberly A. Genovese<br> ______________________________________<br> Kimberly A. Genovese<br> Signed electronically on July 14, 2025 at 8:08 am<br>| /s/Daniel P. Herr<br> ___________________________________<br> Daniel P. Herr<br> Signed electronically on July 14, 2025 at 8:42 am<br>|
| /s/Nadine Rosin<br> _____________________________________<br> Nadine Rosin<br> Signed electronically on July 14, 2025 at 10:47 am<br>| /s/Michelle Grindle<br> ___________________________________<br> Michelle Grindle<br> Signed electronically on July 21, 2025 at 10:18 am<br>|
| /s/Jeffrey L. Smith<br> _____________________________________<br> Jeffrey L. Smith<br> Signed electronically on July 14, 2025 at 9:57 am<br>| /s/John D. Weber<br> ___________________________________<br> John D. Weber<br> Signed electronically on July 14, 2025 at 8:22 am<br>|
| /s/Jassmin McIver-Jones<br> _____________________________________<br> Jassmin McIver-Jones<br> Signed electronically on July 14, 2025 at 9:50 am<br>| /s/Brittany S. Speas<br> ___________________________________<br> Brittany S. Speas<br> Signed electronically on July 14, 2025 at 8:15 am<br>|

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Version: July 2025