# EDGAR Filing Document

**Accession Number:** 0000847552
**File Stem:** 0000726865-25-000371
**Filing Date:** 2025-6
**Character Count:** 61617
**Document Hash:** 135e08c2f9ed84b0b9b5fe2ba76959fc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000726865-25-000371.hdr.sgml**: 20250610

**ACCESSION NUMBER**: 0000726865-25-000371

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20250610

**DATE AS OF CHANGE**: 20250610

**EFFECTIVENESS DATE**: 20250610

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H
- **CENTRAL INDEX KEY:** 0000847552

**ORGANIZATION NAME:**
- **EIN:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-05721
- **FILM NUMBER:** 251038109

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H
- **CENTRAL INDEX KEY:** 0000847552

**ORGANIZATION NAME:**
- **EIN:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 033-27783
- **FILM NUMBER:** 251038108

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802

## Series and Classes Contracts Data

### LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H (Series ID: S000002785)

| Class ID   | Class Name         | Ticker Symbol   |
|:---|:---|:---|
| C000007623 | American Legacy II |  |

As filed with the Securities and Exchange Commission on June 10, 2025

1933 Act Registration No. 033-27783

1940 Act Registration No. 811-05721

------

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-4

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

POST-EFFECTIVE AMENDMENT NO. 80

and

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940

AMENDMENT NO. 751

Lincoln National Variable Annuity Account H <br> (Exact Name of Registrant)

American Legacy II<sup>®</sup>

THE LINCOLN NATIONAL LIFE INSURANCE COMPANY <br> (Name of Depositor)

1301 South Harrison Street <br> Fort Wayne, Indiana 46802 <br> (Address of Depositor's Principal Executive Offices)

Depositor's Telephone Number, Including Area Code: (260) 455-2000

Craig T. Beazer, Esquire <br> The Lincoln National Life Insurance Company <br> 150 North Radnor Chester Road <br> Radnor, PA 19087

(Name and Address of Agent for Service)

Copy to:

Jassmin McIver-Jones, Esquire <br> The Lincoln National Life Insurance Company <br> 1301 South Harrison Street <br> Fort Wayne, Indiana 46802

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 payment deferred variable annuity contracts.

------

#### <br>

#### THE LINCOLN NATIONAL LIFE INSURANCE COMPANY

#### Lincoln National Variable Annuity Account H

American Legacy II<sup>®</sup>, American Legacy III<sup>®</sup>, American Legacy III<sup>®</sup> C-Share,

American Legacy III<sup>®</sup> View, American Legacy<sup>®</sup> Design,

American Legacy Shareholder's Advantage<sup>®</sup> *(contracts purchased prior to May 21, 2018)*

#### Supplement dated June 10, 2025 to the Prospectus dated May 1, 2025

This Supplement to your prospectus outlines important changes that become effective on and after June 16, 2025. These changes are related to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Appendix A – Funds Available Under The Contract; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Appendix B – Investment Requirements.

All other provisions outlined in your variable annuity prospectus remain unchanged.

#### The following line items are 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 |
| Capital appreciation. | American Funds<sup>®</sup> IS U.S. Small and Mid Cap Equity Fund – Class 4<br> *advised by Capital Research and Management Company* | 1.04%<sup>1</sup> | N/A | N/A | N/A |
| Long-term capital appreciation. | LVIP American Funds Vanguard Active Passive Growth Fund – Service Class<br> *advised by Lincoln Financial Investments Corporation* | 0.98% | N/A | N/A | N/A |

---

<sup>1</sup>This fund is subject to an expense reimbursement or fee waiver arrangement. As a result, this fund's annual expenses reflect temporary expense reductions. See the fund's prospectus for additional information.

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.

**Appendix B – Investment Requirements:** If you have elected a Living Benefit Rider, you may be subject to the Investment Requirements outlined in the prospectus, according to which Living Benefit Rider you own and when you elected that rider. Please refer to your prospectus to determine if you are subject to Investment Requirements. The changes outlined below are effective on or about June 16, 2025, and are added to the existing Investment Requirements in your prospectus. All other provisions of Investment Requirements remain unchanged.

#### Please note that your Contract may not offer every rider impacted by these requirements.

The following changes apply to **Investment Requirements *i4LIFE***<sup>®</sup> **Advantage Select Guaranteed Income Benefit riders elected on or after May 21, 2018.** If you elect *i4LIFE*<sup>®</sup> Advantage Select Guaranteed Income Benefit on or after May 21, 2018, the LVIP American Funds Vanguard Active Passive Growth Fund will be added to the list of funds to which you must allocate 100% of your *i4LIFE*<sup>®</sup> Advantage Account Value.

The following changes apply to **Investment Requirements for other Living Benefit Riders purchased on or after August 29, 2016 (October 3, 2016 for existing Contractowners).** If you elect *i4LIFE*<sup>®</sup> Advantage Select Guaranteed Income Benefit prior to May 21, 2018 and on and after August 19, 2024, *Lincoln ProtectedPay Select Core*<sup>®</sup> and *Estate Lock*<sup>SM</sup>, *Lincoln ProtectedPay Select Core*<sup>®</sup>, *Lincoln ProtectedPay Select Plus*<sup>®</sup>, *Lincoln ProtectedPay Select Max*<sup>®</sup>, Lincoln *Market Select*<sup>®</sup> Advantage, Lincoln *Max 6 Select*<sup>SM</sup>, Lincoln *Wealth Pass*<sup>SM</sup>, *4LATER*<sup>®</sup> Select Advantage, or if you are transitioning to *i4LIFE*<sup>®</sup> Advantage Select Guaranteed Income Benefit from one of these riders, the LVIP American Funds Vanguard Active Passive Growth Fund will be added to the list of funds to which you must allocate 100% of your *i4LIFE*<sup>®</sup> Advantage Account Value. American Funds<sup>®</sup> IS U.S. Small and Mid Cap Equity Fund will be added to the list of funds in Group 2.

The following changes apply to **Investment Requirements for other Living Benefit Riders purchased on or after October 5, 2015 and prior to August 29, 2016 (October 3, 2016 for existing Contractowners).** If you elect *i4LIFE*<sup>®</sup> Advantage Guaranteed Income Benefit (version 4), the LVIP American Funds Vanguard Active Passive Growth Fund will be added to the list of funds in Group 2 and to the list of funds to which you must allocate 100% of your *i4LIFE*<sup>®</sup> Advantage Account Value.

The following changes apply to **Investment Requirements – Option 2.** The LVIP American Funds Vanguard Active Passive Growth Fund will be added to the list of funds in Group 2 and to the list of funds to which you must allocate 100% of your *i4LIFE*<sup>®</sup> Advantage Account Value.

The following changes apply to **Investment Requirements – Option 1.** The American Funds<sup>®</sup> IS U.S. Small and Mid Cap Equity Fund will be added to the list of funds to which you can invest not more than 35% of your Contract Value.

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

#### <br>

------

**Part A**

The Prospectus for the American Legacy II<sup>®</sup> variable annuity contract, as supplemented, is incorporated herein by reference to [Post-Effective](https://www.sec.gov/Archives/edgar/data/847552/000110465925038648/tm253958d1_485bpos.htm)[Amendment No. 79](https://www.sec.gov/Archives/edgar/data/847552/000110465925038648/tm253958d1_485bpos.htm) (File No. 033-27783) filed on April 24, 2025, and to the definitive [497 Filing](https://www.sec.gov/Archives/edgar/data/847552/000110465925043443/tm2510444d25_497.htm) filed on May 1, 2025.

**Part B**

The Statement of Additional Information for the American Legacy II<sup>®</sup> variable annuity contract, including the consolidated financial statements of Lincoln Life and the financial statement of Lincoln National Variable Annuity Account H, is incorporated herein by reference to [Post-Effective Amendment No. 79](https://www.sec.gov/Archives/edgar/data/847552/000110465925038648/tm253958d1_485bpos.htm) (File No. 033-27783) filed on April 24, 2025, and to the definitive [497 Filing](https://www.sec.gov/Archives/edgar/data/847552/000110465925043443/tm2510444d25_497.htm) filed on May 1, 2025.

------

Lincoln National Variable Annuity Account H

PART C - OTHER INFORMATION

**Item 27. Exhibits**

(a) [Resolutions of the Board of Directors of The Lincoln National Life Insurance Company establishing Separate Account H](http://www.sec.gov/Archives/edgar/data/847552/0000950131-96-006182.txt)[incorporated herein by reference to Post-Effective Amendment No. 9 (File No. 033-27783) filed on December 5, 1996.](http://www.sec.gov/Archives/edgar/data/847552/0000950131-96-006182.txt)

(b) None

(c)(1) [Selling Group Agreement - American Legacy Suite of Products incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/847552/000119312504070957/dex993a.txt)[No. 21 (File No. 033-27783) filed on April 27, 2004.](http://www.sec.gov/Archives/edgar/data/847552/000119312504070957/dex993a.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Amended and Restated Principal Underwriting Agreement dated May 1, 2007 between The Lincoln National Life Insurance](http://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)[Company and Lincoln Financial Distributors, Inc. incorporated herein by reference to Post-Effective Amendment No. 24 (File No.](http://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)[333-61554) filed on December 18, 2007.](http://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)

(d)(1) [Variable Annuity Contract incorporated herein by reference to Post-Effective Amendment No. 11 (File No. 033-27783) filed on](http://www.sec.gov/Archives/edgar/data/847552/0000950131-98-002088.txt)[March 27, 1998.](http://www.sec.gov/Archives/edgar/data/847552/0000950131-98-002088.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Rider to Variable Annuity Contract incorporated herein by reference to Post-Effective Amendment No. 10 (File No. 033-27783)](http://www.sec.gov/Archives/edgar/data/847552/0000950131-97-002305.txt)[filed on March 31, 1997.](http://www.sec.gov/Archives/edgar/data/847552/0000950131-97-002305.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Amendment No. 1 to Variable Annuity Contract incorporated herein by reference to Post-Effective Amendment No. 13 (File](http://www.sec.gov/Archives/edgar/data/847552/000095013100002089/0000950131-00-002089.txt)[No. 033-27783) filed on March 28, 2000.](http://www.sec.gov/Archives/edgar/data/847552/000095013100002089/0000950131-00-002089.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [Amendment No. 2 to Variable Annuity Contract incorporated herein by reference to Post-Effective Amendment No. 13 (File](http://www.sec.gov/Archives/edgar/data/847552/000095013100002089/0000950131-00-002089.txt)[No. 033-27783) filed on March 28, 2000.](http://www.sec.gov/Archives/edgar/data/847552/000095013100002089/0000950131-00-002089.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Amendment No. 3 to Variable Annuity Contract incorporated herein by reference to Post-Effective Amendment No. 13 (File](http://www.sec.gov/Archives/edgar/data/847552/000095013100002089/0000950131-00-002089.txt)[No. 033-27783) filed on March 28, 2000.](http://www.sec.gov/Archives/edgar/data/847552/000095013100002089/0000950131-00-002089.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [EEB Rider incorporated herein by reference to Post-Effective Amendment No. 16 (File No. 033-27783) filed on April 18,](http://www.sec.gov/Archives/edgar/data/847552/000095013101001802/0000950131-01-001802-0002.txt)[2001.](http://www.sec.gov/Archives/edgar/data/847552/000095013101001802/0000950131-01-001802-0002.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [EGMDB Rider incorporated herein by reference to Post-Effective Amendment No. 16 (File No. 033-27783) filed on April 18,](http://www.sec.gov/Archives/edgar/data/847552/000095013101001802/0000950131-01-001802-0003.txt)[2001.](http://www.sec.gov/Archives/edgar/data/847552/000095013101001802/0000950131-01-001802-0003.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [i4L Q Rider incorporated herein by reference to Post-Effective Amendment No. 17 (File No. 033-27783) filed on April 9,](http://www.sec.gov/Archives/edgar/data/847552/000094018002000735/dex994i.txt)[2002.](http://www.sec.gov/Archives/edgar/data/847552/000094018002000735/dex994i.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [i4L NQ Rider incorporated herein by reference to Post-Effective Amendment No. 17 (File No. 033-27783) filed on April 9,](http://www.sec.gov/Archives/edgar/data/847552/000094018002000735/dex994j.txt)[2002.](http://www.sec.gov/Archives/edgar/data/847552/000094018002000735/dex994j.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [i4LA-NQ Rider incorporated herein by reference to Post-Effective Amendment No. 18 (File No. 033-27783 filed on October](http://www.sec.gov/Archives/edgar/data/847552/000094018002001707/dex994k.txt)[11, 2002.](http://www.sec.gov/Archives/edgar/data/847552/000094018002001707/dex994k.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [i4LA-Q Rider incorporated herein by reference to Post-Effective Amendment No. 18 (File No. 033-27783 filed on October](http://www.sec.gov/Archives/edgar/data/847552/000094018002001707/dex994l.txt)[11, 2002.](http://www.sec.gov/Archives/edgar/data/847552/000094018002001707/dex994l.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(12) [Amendment for IRA Retirement Plan (AE-283) incorporated herein by reference to Post-Effective Amendment No. 63 (File](http://www.sec.gov/Archives/edgar/data/1048606/000110465916111038/a16-3961_1ex99db4g.htm)[No. 333-40937) filed on April 12, 2016.](http://www.sec.gov/Archives/edgar/data/1048606/000110465916111038/a16-3961_1ex99db4g.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(13) [Amendment for Roth IRA Retirement Plan (AE-284) incorporated herein by reference to Post-Effective Amendment No. 63](http://www.sec.gov/Archives/edgar/data/1048606/000110465916111038/a16-3961_1ex99db4h.htm)[(File No. 333-40937) filed on April 12, 2016.](http://www.sec.gov/Archives/edgar/data/1048606/000110465916111038/a16-3961_1ex99db4h.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(14) [Contract Benefit Data (I4L-CB) incorporated herein by reference to Post-Effective Amendment No. 19 (File No. 033-27783)](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994o.txt)[filed on April 9, 2003.](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994o.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(15) [Contract Benefit Data (I4L-CB-PR) incorporated herein by reference to Post-Effective Amendment No. 19 (File No. 033-27783)](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994p.txt)[filed on April 9, 2003.](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994p.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(16) [i4LA-NQ Rider incorporated herein by reference to Post-Effective Amendment No. 19 (File No. 033-27783) filed on April 9,](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994q.txt)[2003.](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994q.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(17) [i4LA-Q-PR Rider incorporated herein by reference to Post-Effective Amendment No. 19 (File No. 033-27783) filed on April](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994r.txt)[9, 2003.](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994r.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(18) [i4LA-NQ-PR Rider incorporated herein by reference to Post-Effective Amendment No. 19 (File No. 033-27783) filed on](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994s.txt)[April 9, 2003.](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994s.txt)

------

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(19) [Section 403(b) Annuity Endorsement incorporated herein by reference to Post-Effective Amendment No. 19 (File No. 033-27783)](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994t.txt)[filed on April 9, 2003.](http://www.sec.gov/Archives/edgar/data/847552/000104596903000969/dex994t.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(20) [Variable Annuity Rider (32793) incorporated herein by reference to Post-Effective Amendment No. 14 (File No. 333-40937)](http://www.sec.gov/Archives/edgar/data/1048606/000104596903001187/dex994jj.txt)[filed on April 24, 2003.](http://www.sec.gov/Archives/edgar/data/1048606/000104596903001187/dex994jj.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(21) [i4L-NQ PR 8/03 Rider incorporated herein by reference to Post-Effective Amendment No. 21 (File No. 033-27783) filed on](http://www.sec.gov/Archives/edgar/data/847552/000119312504070957/dex994v.txt)[April 27, 2004.](http://www.sec.gov/Archives/edgar/data/847552/000119312504070957/dex994v.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(22) [i4LA-Q PR 8/03 Rider incorporated herein by reference to Post-Effective Amendment No. 21 (File No. 033-27783) filed on](http://www.sec.gov/Archives/edgar/data/847552/000119312504070957/dex994w.txt)[April 27, 2004.](http://www.sec.gov/Archives/edgar/data/847552/000119312504070957/dex994w.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(23) [Variable Annuity Rider (32793 HWM 4/04) incorporated herein by reference to Post-Effective Amendment No. 15 (File No.](http://www.sec.gov/Archives/edgar/data/847552/000119312504096143/dex994ee.txt)[333-18419) filed on May 28, 2004.](http://www.sec.gov/Archives/edgar/data/847552/000119312504096143/dex994ee.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) [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;(27) [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;(28) [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;(29) [Contract Benefit Date (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;(30) [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;(31) [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;(32) [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;(33) [Variable Annuity Rider (LSSA 32793 7/06) incorporated herein by reference to Post-Effective Amendment No. 28 (File No.](http://www.sec.gov/Archives/edgar/data/847552/000072686506000366/rider27783.txt)[033-27783) filed on September 26, 2006.](http://www.sec.gov/Archives/edgar/data/847552/000072686506000366/rider27783.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(34) [Variable Annuity Payment Option Rider (I4LA-Q 1/07) incorporated herein by reference to Post-Effective Amendment No.](http://www.sec.gov/Archives/edgar/data/847552/000104746907002908/a2176901zex-99_b4ii.txt)[30 (File No. 033-27783) filed on April 17, 2007.](http://www.sec.gov/Archives/edgar/data/847552/000104746907002908/a2176901zex-99_b4ii.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(35) [Variable Annuity Death Benefit Rider (DB-3 1/06) incorporated herein by reference to Post-Effective Amendment No. 30](http://www.sec.gov/Archives/edgar/data/847552/000104746907002908/a2176901zex-99_b4jj.txt)[(File No. 033-27783) filed on April 17, 2007.](http://www.sec.gov/Archives/edgar/data/847552/000104746907002908/a2176901zex-99_b4jj.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(36) [Variable Annuity Living Benefits Rider (AR512 1/09) incorporated herein by reference to Post-Effective Amendment No. 26](http://www.sec.gov/Archives/edgar/data/847552/000104746909003806/a2191207zex-99_b4qq.txt)[(File No. 333-63505) filed on April 3, 2009.](http://www.sec.gov/Archives/edgar/data/847552/000104746909003806/a2191207zex-99_b4qq.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(37) [Variable Annuity Living Benefits Rider (AR512P 1/09) incorporated herein by reference to Post-Effective Amendment No.](http://www.sec.gov/Archives/edgar/data/847552/000104746909003806/a2191207zex-99_b4rr.txt)[26 (File No. 333-63505) filed on April 3, 2009.](http://www.sec.gov/Archives/edgar/data/847552/000104746909003806/a2191207zex-99_b4rr.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(38) [Guaranteed Income Benefit Rider (AGIB 6/08) incorporated herein by reference to Post-Effective Amendment No. 26 (File](http://www.sec.gov/Archives/edgar/data/847552/000104746909003806/a2191207zex-99_b4ss.txt)[No. 333-63505) filed on April 3, 2009.](http://www.sec.gov/Archives/edgar/data/847552/000104746909003806/a2191207zex-99_b4ss.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(39) [Section 403(b) Annuity Endorsement incorporate herein by reference to Post-Effective Amendment No. 26 (File No. 333-63505)](http://www.sec.gov/Archives/edgar/data/847552/000104746909003806/a2191207zex-99_b4tt.txt)[filed on April 3, 2009.](http://www.sec.gov/Archives/edgar/data/847552/000104746909003806/a2191207zex-99_b4tt.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(40) [Variable Annuity Living Benefits Rider (LINC 2.0) (AR-529 8/10) incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/linc2rider.htm)[No. 44 (File No. 333-40937) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/linc2rider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(41) [Guaranteed Income Benefit Rider (GIB v4, Select) (AR-528 8/10) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/gibv4rider.htm)[Amendment No. 44 (File No. 333-40937) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/gibv4rider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(42) [Contract Benefit Data (CBD 8/10) incorporated herein by reference to Post-Effective Amendment No. 44 (File No. 333-40937)](http://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/cbd.htm)[filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/cbd.htm)

------

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(43) [Variable Annuity Payment Option Rider (I4LA-NQ 8/10) incorporated herein by reference to Post-Effective Amendment No.](http://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/i4lifenqrider.htm)[44 (File No. 333-40937) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/i4lifenqrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(44) [Variable Annuity Payment Option Rider (I4LA-Q 8/10) incorporated herein by reference to Post-Effective Amendment No.](http://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/i4lifeqrider.htm)[44 (File No. 333-40937) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/i4lifeqrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(45) [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;(46) [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 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;(47) [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;(48) [Variable Annuity Living Benefit Rider (Market Select Advantage) (AR-591) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1048606/000110465916111038/a16-3961_1ex99db4c4.htm)[Amendment No. 63 (File No. 333-40937) filed on April 12, 2016.](http://www.sec.gov/Archives/edgar/data/1048606/000110465916111038/a16-3961_1ex99db4c4.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(49) [Variable Annuity Living Benefits Rider (Market Select Advantage/LINC 2.0) (AR-607) incorporated herein by reference to](http://www.sec.gov/Archives/edgar/data/1048606/000072686518000264/ex4n.htm)[Post-Effective Amendment No. 5 (File No. 333-214143) filed on June 4, 2018.](http://www.sec.gov/Archives/edgar/data/1048606/000072686518000264/ex4n.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(50) [Guaranteed Income Later Rider (4LATER Select Adv) (AR-547 03/18) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1048606/000072686518000264/ex4o.htm)[Amendment No. 5 (File No. 333-214143) filed on June 4, 2018.](http://www.sec.gov/Archives/edgar/data/1048606/000072686518000264/ex4o.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(51) [Variable Annuity Living Benefits Rider (AR-600) (Lincoln Max 6 Select Advantage) incorporated herein by reference to](http://www.sec.gov/Archives/edgar/data/1048606/000110465917022235/a17-3772_1ex99db4ww.htm)[Post-Effective Amendment No. 36 (File No. 333-135039) filed on April 7, 2017.](http://www.sec.gov/Archives/edgar/data/1048606/000110465917022235/a17-3772_1ex99db4ww.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(52) [Variable Annuity Living Benefits Rider (IRA Income Plus – AR-600) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1048606/000072686519000063/ex4-g4.htm)[Amendment No. 71 (File No. 333-40937) filed on February 7, 2019.](http://www.sec.gov/Archives/edgar/data/1048606/000072686519000063/ex4-g4.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(53) [(Wealth Pass - AR-623) incorporated herein by reference to Post-Effective Amendment No. 7 (File No. 333-212681) filed](http://www.sec.gov/Archives/edgar/data/847552/000072686519000265/ex4o.htm)[on June 25, 2019.](http://www.sec.gov/Archives/edgar/data/847552/000072686519000265/ex4o.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(54) [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;(55) [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;(56) [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;(57) [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) [Application incorporated herein by reference to Post-Effective Amendment No. 11 (File No. 033-27783) filed on March 27, 1998.](http://www.sec.gov/Archives/edgar/data/847552/0000950131-98-002088.txt)

(f)(1) [Articles of Incorporation of The Lincoln National Life Insurance Company are incorporated herein by reference to Pre-Effective](http://www.sec.gov/Archives/edgar/data/1015343/000091205796021106/0000912057-96-021106.txt)[Amendment No. 1 (File No. 333-04999) filed on September 25, 1996.](http://www.sec.gov/Archives/edgar/data/1015343/000091205796021106/0000912057-96-021106.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [By-laws of The Lincoln National Life Insurance Company are incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1048607/000104746907002620/a2176929zex-99_b266b.txt)[No. 3 on Form N-6 (File No. 333-118478) filed on April 5, 2007.](http://www.sec.gov/Archives/edgar/data/1048607/000104746907002620/a2176929zex-99_b266b.txt)

(g)(1) [Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance Company and Swiss Re Life](http://www.sec.gov/Archives/edgar/data/1048606/000104746908004294/a2183086zex-99_b7b.txt)[& Health America Inc. incorporated herein by reference to Post-Effective Amendment No. 5 (File No. 333-138190) filed on April 8,](http://www.sec.gov/Archives/edgar/data/1048606/000104746908004294/a2183086zex-99_b7b.txt)[2008.](http://www.sec.gov/Archives/edgar/data/1048606/000104746908004294/a2183086zex-99_b7b.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) [Amendments to Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance](http://www.sec.gov/Archives/edgar/data/1048606/000104746910003450/a2197016zex-99_b7bi.txt)[Company and Swiss Re Life & Health America Inc. incorporated herein by reference to Post-Effective Amendment No. 40](http://www.sec.gov/Archives/edgar/data/1048606/000104746910003450/a2197016zex-99_b7bi.txt)[(File No. 333-40937) filed on April 7, 2010.](http://www.sec.gov/Archives/edgar/data/1048606/000104746910003450/a2197016zex-99_b7bi.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) [Amendment No. 3 to Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance](http://www.sec.gov/Archives/edgar/data/1048606/000110465918023505/a18-5316_1ex99db7bii.htm)[Company and Swiss Re Life & Health America Inc. incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1048606/000110465918023505/a18-5316_1ex99db7bii.htm)[No. 69 (File No. 333-40937) filed on April 11, 2018.](http://www.sec.gov/Archives/edgar/data/1048606/000110465918023505/a18-5316_1ex99db7bii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) [Amendment No. 4 to Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance](http://www.sec.gov/Archives/edgar/data/1048606/000110465919022240/a19-4546_1ex99db7biii.htm)[Company and Swiss Re Life & Health America Inc. incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1048606/000110465919022240/a19-4546_1ex99db7biii.htm)[No. 48 (File No. 333-138190) filed on April 18, 2019.](http://www.sec.gov/Archives/edgar/data/1048606/000110465919022240/a19-4546_1ex99db7biii.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;(iv) [Amendment No. 5 to Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance](http://www.sec.gov/Archives/edgar/data/1048606/000072686519000368/ex7biv.htm)[Company and Swiss Re Life & Health America Inc. incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1048606/000072686519000368/ex7biv.htm)[No. 50 (File No. 333-138190) filed on August 22, 2019.](http://www.sec.gov/Archives/edgar/data/1048606/000072686519000368/ex7biv.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) [Amendment No. 6 to Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance](http://www.sec.gov/Archives/edgar/data/1048606/000072686520000430/ex7b.htm)[Company and Swiss Re Life & Health America Inc. incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1048606/000072686520000430/ex7b.htm)[No. 56 (File No. 333-138190) filed on August 14, 2020.](http://www.sec.gov/Archives/edgar/data/1048606/000072686520000430/ex7b.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Fourth Amended and Restated Reinsurance Agreement between The Lincoln National Life Insurance Company and Union](http://www.sec.gov/Archives/edgar/data/1048606/000110465919021582/a19-4194_1ex99db7c.htm)[Hamilton Reinsurance, LTD incorporated herein by reference to Post-Effective Amendment No. 72 (File No. 333-40937) filed on](http://www.sec.gov/Archives/edgar/data/1048606/000110465919021582/a19-4194_1ex99db7c.htm)[April 16, 2019.](http://www.sec.gov/Archives/edgar/data/1048606/000110465919021582/a19-4194_1ex99db7c.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) [Amendment No. 1 to the Fourth Amended and Restated Reinsurance Agreement between The Lincoln National Life](http://www.sec.gov/Archives/edgar/data/1048606/000072686519000370/ex7ci.htm)[Insurance Company and Union Hamilton Reinsurance, LTD incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1048606/000072686519000370/ex7ci.htm)[No. 74 (File No. 333-40937) filed on August 22, 2019.](http://www.sec.gov/Archives/edgar/data/1048606/000072686519000370/ex7ci.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) [Amendment No. 2 to the Fourth Amended and Restated Reinsurance Agreement between The Lincoln National Life](http://www.sec.gov/Archives/edgar/data/1048606/000072686520000431/ex7c.htm)[Insurance Company and Union Hamilton Reinsurance, LTC incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1048606/000072686520000431/ex7c.htm)[No. 79 (File No. 333-40937) filed on August 14, 2020.](http://www.sec.gov/Archives/edgar/data/1048606/000072686520000431/ex7c.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) [Amendment No. 3 to the Fourth Amended and Restated Reinsurance Agreement between The Lincoln National Life](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx3xiii.htm)[Insurance Company and Union Hamilton Reinsurance, LTC incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx3xiii.htm)[No. 20 (File No. 333-212680) filed on April 14, 2023.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx3xiii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Reinsurance Agreement between The Lincoln National Life Insurance Company and Talcott Resolution Life Insurance](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000057/exg4.htm)[Company incorporated herein by reference to Post-Effective Amendment No. 34 (File No. 333-186894) filed on February 7,](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000057/exg4.htm)[2022.](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000057/exg4.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) [Amendment No. 1 to the Reinsurance Agreement between The Lincoln National Life Insurance Company and Talcott](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx4xi.htm)[Resolution Life Insurance Company incorporated herein by reference to Post-Effective Amendment No. 20 (File No. 333-212680)](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx4xi.htm)[filed on April 14, 2023.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx4xi.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) [Amendment No. 2 to the Reinsurance Agreement between The Lincoln National Life Insurance Company and Talcott](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx4xii.htm)[Resolution Life Insurance Company incorporated herein by reference to Post-Effective Amendment No. 20 (File No. 333-212680)](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx4xii.htm)[filed on April 14, 2023.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx4xii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [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 the 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)

&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,](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xii.htm)[2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados)](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xii.htm)[Limited incorporated herein by reference to Post-Effective Amendment No. 20 (File No. 333-212682) filed on April 10,](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xii.htm)[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](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xiii.htm)[1, 2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados)](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xiii.htm)[Limited incorporated herein by reference to Post-Effective Amendment No. 20 (File No. 333-212682) filed on April 10,](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xiii.htm)[2025.](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xiii.htm)

(h) Fund Participation Agreements among The Lincoln National Life Insurance Company and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) [American Funds Insurance Series incorporated herein by reference to](http://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm)[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);

(1-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;(2) [Lincoln Variable Insurance Products Trust incorporated herein by reference to](http://www.sec.gov/Archives/edgar/data/1048607/000110465916109301/a16-3839_1ex99dbh15.htm)[Post-Effective Amendment No. 24 on Form](http://www.sec.gov/Archives/edgar/data/1048607/000110465916109301/a16-3839_1ex99dbh15.htm)[N-6 (File No. 333-146507) filed on April 1, 2016](http://www.sec.gov/Archives/edgar/data/1048607/000110465916109301/a16-3839_1ex99dbh15.htm).

------

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

(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 Agreement between The Lincoln National Life Insurance Company and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) [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;(2) [Lincoln 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/lvip4lnl.txt)[333-36304) filed on May 29, 2008.](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/lvip4lnl.txt)

(k) [Opinion and consent of Jeremy Sachs, Senior Counsel, The Lincoln National Life Insurance Company as to legality of securities](http://www.sec.gov/Archives/edgar/data/847552/0000950131-97-002305.txt)[being issued incorporated herein by reference to Post-Effective Amendment No. 10 (File No. 033-27783) filed on March 31, 1997.](http://www.sec.gov/Archives/edgar/data/847552/0000950131-97-002305.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 The Lincoln National Life Insurance Company incorporated herein by](https://www.sec.gov/Archives/edgar/data/847552/000110465925038648/tm253980d4_ex99-bxlx2.htm)[reference to Post-Effective Amendment No. 79 (File No. 033-27783) filed on April 24, 2025.](https://www.sec.gov/Archives/edgar/data/847552/000110465925038648/tm253980d4_ex99-bxlx2.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 The Lincoln National Life Insurance Company who are engaged directly or indirectly in activities relating to Lincoln National Variable Annuity Account H as well as the contracts. The list also shows The Lincoln National Life Insurance Company's executive officers.

---

| | |
|:---|:---|
| Name | Positions and Offices with Depositor |
| Craig T. Beazer\* | Executive Vice President, General Counsel and Director |
| 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 |
| Christopher M. Neczypor\* | Executive Vice President, Chief Financial Officer and Director |
| Nancy A. Smith\* | Senior Vice President and Secretary |
| Joseph D. Spada\*\* | Vice President and Chief Compliance Officer for Separate Accounts |
| Eric B. Wilmer\*\*\* | Assistant Vice President and Director |

---

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

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

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

**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 The Lincoln National Life Insurance Company (Lincoln Life or Company) provides that Lincoln Life 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 Life, 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 Life. Certain additional conditions apply to indemnification in criminal proceedings.

------

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

Please refer to Article VII of the By-Laws of Lincoln Life (Exhibit no. f(b) hereto) for the full text of the indemnification provisions. Indemnification is permitted by, and is subject to the requirements of, Indiana 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 |
| Vacant | &nbsp;&nbsp;&nbsp;&nbsp; Senior Vice President, Chief Operating Officer and Head of Financial <br> Institutions Group<br>|

---

\*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 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 Life 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 Life.

------

#### 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 4<sup>th</sup> day of June, 2025 at 9:06 am.

#### Lincoln National Variable Annuity Account H

#### Lincoln Life Variable Annuity Account N
(Registrants)

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

Delson R. Campbell

Senior Vice President, The Lincoln National Life Insurance Company

Signed on its behalf, in the City of Hartford, and the State of Connecticut on this 4<sup>th</sup> day of June, 2025 at 11:39 am.

#### The Lincoln National Life Insurance Company
(Depositor)

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

Michelle L. Grindle

(Signature-Officer of Depositor)

Vice President, The Lincoln National Life Insurance Company

#### Lincoln National Variable Annuity Account E (File No. 811-04882; CIK: 0000804223)

033-26032 (Amendment No. 81)

#### Lincoln National Variable Annuity Account H (File No. 811-05721; CIK: 0000847552)

---

| | |
|:---|:---|
| 033-27783 (Amendment No. 80) | 333-63505 (Amendment No. 89) |
| 333-18419 (Amendment No. 83) | 333-135219 (Amendment No. 62) |
| 333-35780 (Amendment No. 63) | 333-170695 (Amendment No. 56) |
| 333-35784 (Amendment No. 78) | 333-181615 (Amendment No. 46) |
| 333-61592 (Amendment No. 80) | 333-212681 (Amendment No. 28) |

---

#### Lincoln Life Variable Annuity Account N (File No. 811-08517; CIK: 0001048606)

---

| | |
|:---|:---|
| 333-193272 (Amendment No. 33) | 333-239288 (Amendment No. 11) |
| 333-193273 (Amendment No. 25) | 333-252473 (Amendment No. 19) |
| 333-193274 (Amendment No. 23) | 333-252653 (Amendment No. 14) |
| 333-212682 (Amendment No. 21) | 333-252654 (Amendment No. 14) |
| 333-214144 (Amendment No. 20) |  |

---

&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 4, 2025 at 9:06 am.

---

| | |
|:---|:---|
| Signature | Title |
| <br> \*/s/ Ellen G. Cooper <br> Ellen G. Cooper | <br> President and Director<br> (Principal Executive Officer) |
| <br> \*/s/ Christopher M. Neczypor <br> Christopher M. Neczypor | <br> Executive Vice President, Chief Financial Officer, and Director<br>|
| <br> \*/s/ Craig T. Beazer <br> Craig T. Beazer | <br> Executive Vice President and Director |
| <br> \*/s/ Jayson R. Bronchetti <br> Jayson R. Bronchetti | <br> Executive Vice President, Chief Investment Officer, and Director |
| <br> \*/s/ Adam M. Cohen <br> Adam M. Cohen | <br> Senior Vice President and Chief Accounting Officer (Principal Accounting Officer) |
| <br> \*/s/ Eric B. Wilmer <br> Eric B. Wilmer | <br> Assistant Vice President and Director |
| <br> \* By /s/ Delson R. Campbell, Pursuant to a Power of Attorney <br> Delson R. Campbell | <br> \* By /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. 80 to the Registration Statement (Form N-4, File No. 033-27783) of Lincoln National Variable Annuity Account H (the "Registration Statement"), dated June 10, 2025.

We also consent to the incorporation by reference of our reports (1) dated March 14, 2025, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (2) dated April 9, 2025, with respect to the financial statements of each of the subaccounts within Lincoln National Variable Annuity Account H, 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

June 10, 2025

<br>